Cultuursmakers: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Cultuursmakers
Largest movements
- Receivables within one year +€97,311
up €97,311 (+20.5%), from €473,846 to €571,156
of which Other amounts receivable: +€104,811
- Current investments -€86,519
down €86,519 (-8.7%), from €993,604 to €907,085
- Cash -€38,647
down €38,647 (-29.3%), from €131,880 to €93,233
mainly Receivables within one year (-€97,311) and Net result for the year (-€41,901)
- Profit (loss) carried forward -€41,901
down €41,901 (-22.8%), from -€184,175 to -€226,076
- Tax, wage and social debts +€18,565
up €18,565 (+21.6%), from €86,126 to €104,690
of which Remuneration and social security: +€16,663
- Gross operating margin +€149,942
up €149,942 (+26.4%), from €567,178 to €717,120
- Financial income -€65,784
down €65,784 (-87.2%), from €75,444 to €9,661
of which Financial income: -€75,444
- Purchases and services -€47,558
down €47,558 (-12.2%), from €390,223 to €342,666
- Financial charges -€21,985
down €21,985 (-86.4%), from €25,454 to €3,469
of which Non-recurring financial charges: -€21,932
- Depreciation +€15,452
up €15,452 (+105%), from €14,649 to €30,101
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,680,515 | €1,652,430 | -€28,085 | -1.7% |
| Fixed assets | 21/28 | €74,299 | €63,165 | -€11,135 | -15.0% |
| Intangible fixed assets | 21 | €62,262 | €50,695 | -€11,566 | -18.6% |
| Tangible fixed assets | 22/27 | €5,038 | €5,569 | +€531 | +10.6% |
| Plant, machinery and equipment | 23 | €4,091 | €4,979 | +€888 | +21.7% |
| Furniture and vehicles | 24 | €947 | €590 | -€357 | -37.7% |
| Financial fixed assets | 28 | €7,000 | €6,900 | -€100 | -1.4% |
| Current assets | 29/58 | €1,606,216 | €1,589,265 | -€16,951 | -1.1% |
| Amounts receivable within one year | 40/41 | €473,846 | €571,156 | +€97,311 | +20.5% |
| Trade receivables | 40 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 41 | €466,346 | €571,156 | +€104,811 | +22.5% |
| Current investments | 50/53 | €993,604 | €907,085 | -€86,519 | -8.7% |
| Cash at bank and in hand | 54/58 | €131,880 | €93,233 | -€38,647 | -29.3% |
| Deferred charges and accrued income | 490/1 | €6,886 | €17,790 | +€10,904 | +158% |
| Total equity and liabilities | 10/49 | €1,680,515 | €1,652,430 | -€28,085 | -1.7% |
| Equity | 10/15 | €1,535,095 | €1,493,194 | -€41,901 | -2.7% |
| Contributions | 10/11 | €1,719,269 | €1,719,269 | = | 0.0% |
| Capital | 10 | €1,719,269 | €1,719,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,175 | -€226,076 | -€41,901 | -22.8% |
| Provisions and deferred taxes | 16 | €5,000 | - | -€5,000 | |
| Provisions for liabilities and charges | 160/5 | €5,000 | - | -€5,000 | |
| Other liabilities and charges | 164/5 | €5,000 | - | -€5,000 | |
| Amounts payable | 17/49 | €140,420 | €159,236 | +€18,816 | +13.4% |
| Amounts payable within one year | 42/48 | €105,057 | €122,066 | +€17,009 | +16.2% |
| Trade debts | 44 | €18,931 | €17,376 | -€1,555 | -8.2% |
| Suppliers | 440/4 | €18,931 | €17,376 | -€1,555 | -8.2% |
| Taxes, remuneration and social security | 45 | €86,126 | €104,690 | +€18,565 | +21.6% |
| Taxes | 450/3 | €18,854 | €20,755 | +€1,902 | +10.1% |
| Remuneration and social security | 454/9 | €67,272 | €83,935 | +€16,663 | +24.8% |
| Accrued charges and deferred income | 492/3 | €35,364 | €37,170 | +€1,806 | +5.1% |
| Turnover | 70 | €48,144 | €60,603 | +€12,459 | +25.9% |
| Membership fees, donations, legacies and grants | 73 | €906,880 | €980,373 | +€73,493 | +8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €390,223 | €342,666 | -€47,558 | -12.2% |
| Remuneration, social security and pensions | 62 | €728,082 | €733,330 | +€5,248 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,649 | €30,101 | +€15,452 | +105% |
| Other operating charges | 640/8 | €19,763 | €5,119 | -€14,645 | -74.1% |
| Gross operating margin | 9900 | €567,178 | €717,120 | +€149,942 | +26.4% |
| Operating profit (loss) | 9901 | -€200,316 | -€48,093 | +€152,224 | +76.0% |
| Financial income | 75/76B | €75,444 | €9,661 | -€65,784 | -87.2% |
| Recurring financial income | 75 | €75,444 | €0 | -€75,444 | -100.0% |
| Non-recurring financial income | 76B | €75,444 | €9,661 | -€65,784 | -87.2% |
| Financial charges | 65/66B | €25,454 | €3,469 | -€21,985 | -86.4% |
| Recurring financial charges | 65 | €279 | €226 | -€53 | -18.9% |
| Non-recurring financial charges | 66B | €25,175 | €3,243 | -€21,932 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€150,326 | -€41,901 | +€108,425 | +72.1% |
| Profit (loss) for the period | 9904 | -€150,326 | -€41,901 | +€108,425 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€150,326 | -€41,901 | +€108,425 | +72.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.