Culub Dostlar: 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.
Culub Dostlar
Largest movements
- Receivables after one year -€6,000
down €6,000 (-8.5%), from €71,000 to €65,000
- Cash +€3,440
up €3,440 (+87.2%), from €3,944 to €7,384
mainly Receivables after one year (+€6,000) and Net result for the year (+€2,905)
- Receivables within one year +€2,390
up €2,390 (+49.8%), from €4,801 to €7,191
of which Trade receivables: +€2,875
- Tax, wage and social debts -€3,669
down €3,669 (-45.2%), from €8,117 to €4,447
- Profit (loss) carried forward +€2,905
up €2,905 (+4.1%), from €70,322 to €73,227
- Other debts +€840
new in 2025: €840
- Gross operating margin -€25,259
down €25,259 (-68.7%), from €36,774 to €11,516
- Taxes -€4,546
down €4,546 (-85.2%), from €5,336 to €790
- Financial income +€2,816
up €2,816 (+11,530%), from €24 to €2,840
- Other operating charges -€1,277
down €1,277 (-11.8%), from €10,811 to €9,534
- Financial charges -€919
down €919 (-61.1%), from €1,504 to €585
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 | €81,612 | €81,823 | +€211 | +0.3% |
| Fixed assets | 21/28 | €1,522 | €1,624 | +€102 | +6.7% |
| Tangible fixed assets | 22/27 | €472 | €574 | +€102 | +21.6% |
| Furniture and vehicles | 24 | €472 | €574 | +€102 | +21.6% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €80,090 | €80,199 | +€109 | +0.1% |
| Amounts receivable after more than one year | 29 | €71,000 | €65,000 | -€6,000 | -8.5% |
| Trade receivables | 290 | €71,000 | €65,000 | -€6,000 | -8.5% |
| Stocks and contracts in progress | 3 | €345 | €623 | +€278 | +80.5% |
| Stocks | 30/36 | €345 | €623 | +€278 | +80.5% |
| Amounts receivable within one year | 40/41 | €4,801 | €7,191 | +€2,390 | +49.8% |
| Trade receivables | 40 | €511 | €3,387 | +€2,875 | +562% |
| Other amounts receivable | 41 | €4,289 | €3,804 | -€485 | -11.3% |
| Cash at bank and in hand | 54/58 | €3,944 | €7,384 | +€3,440 | +87.2% |
| Total equity and liabilities | 10/49 | €81,612 | €81,823 | +€211 | +0.3% |
| Equity | 10/15 | €72,182 | €75,087 | +€2,905 | +4.0% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,322 | €73,227 | +€2,905 | +4.1% |
| Amounts payable | 17/49 | €9,430 | €6,735 | -€2,694 | -28.6% |
| Amounts payable within one year | 42/48 | €9,430 | €6,735 | -€2,694 | -28.6% |
| Trade debts | 44 | €1,313 | €1,448 | +€136 | +10.3% |
| Suppliers | 440/4 | €1,313 | €1,448 | +€136 | +10.3% |
| Taxes, remuneration and social security | 45 | €8,117 | €4,447 | -€3,669 | -45.2% |
| Taxes | 450/3 | €8,117 | €4,447 | -€3,669 | -45.2% |
| Other amounts payable | 47/48 | - | €840 | +€840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €541 | +€128 | +31.0% |
| Other operating charges | 640/8 | €10,811 | €9,534 | -€1,277 | -11.8% |
| Gross operating margin | 9900 | €36,774 | €11,516 | -€25,259 | -68.7% |
| Operating profit (loss) | 9901 | €25,550 | €1,440 | -€24,110 | -94.4% |
| Financial income | 75/76B | €24 | €2,840 | +€2,816 | +11,530% |
| Recurring financial income | 75 | €24 | €2,840 | +€2,816 | +11,530% |
| Financial charges | 65/66B | €1,504 | €585 | -€919 | -61.1% |
| Recurring financial charges | 65 | €1,504 | €585 | -€919 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €24,070 | €3,695 | -€20,375 | -84.6% |
| Income taxes | 67/77 | €5,336 | €790 | -€4,546 | -85.2% |
| Profit (loss) for the period | 9904 | €18,734 | €2,905 | -€15,830 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,734 | €2,905 | -€15,830 | -84.5% |
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 23 October 2026 via checked.be.