CURA-LAU: 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.
CURA-LAU
Largest movements
- Cash -€12,028
down €12,028 (-75.7%), from €15,880 to €3,852
mainly Net result for the year (-€10,810) and Trade debts (-€3,658)
- Receivables within one year +€1,003
up €1,003 (+6.7%), from €14,974 to €15,978
- Reserves -€10,800
down €10,800 (-78.0%), from €13,850 to €3,050
- Trade debts -€3,658
down €3,658 (-98.4%), from €3,718 to €59
- Other debts +€3,303
up €3,303 (+42.8%), from €7,716 to €11,018
- Gross operating margin -€9,818
down €9,818, from €875 to -€8,943
- Other operating charges -€490
down €490 (-42.5%), from €1,153 to €663
- Financial charges -€433
down €433 (-28.9%), from €1,496 to €1,063
- Taxes -€192
down €192 (-57.7%), from €333 to €141
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 | €30,855 | €19,830 | -€11,025 | -35.7% |
| Current assets | 29/58 | €30,855 | €19,830 | -€11,025 | -35.7% |
| Amounts receivable within one year | 40/41 | €14,974 | €15,978 | +€1,003 | +6.7% |
| Trade receivables | 40 | €14,974 | €15,978 | +€1,003 | +6.7% |
| Cash at bank and in hand | 54/58 | €15,880 | €3,852 | -€12,028 | -75.7% |
| Total equity and liabilities | 10/49 | €30,855 | €19,830 | -€11,025 | -35.7% |
| Equity | 10/15 | €19,388 | €8,578 | -€10,810 | -55.8% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €13,850 | €3,050 | -€10,800 | -78.0% |
| Distributable reserves | 133 | €13,850 | €3,050 | -€10,800 | -78.0% |
| Profit (loss) carried forward | 14 | €38 | €28 | -€10 | -26.1% |
| Amounts payable | 17/49 | €11,466 | €11,252 | -€215 | -1.9% |
| Amounts payable within one year | 42/48 | €11,466 | €11,252 | -€215 | -1.9% |
| Trade debts | 44 | €3,718 | €59 | -€3,658 | -98.4% |
| Suppliers | 440/4 | €3,718 | €59 | -€3,658 | -98.4% |
| Taxes, remuneration and social security | 45 | €33 | €174 | +€141 | +429% |
| Taxes | 450/3 | €33 | €174 | +€141 | +429% |
| Other amounts payable | 47/48 | €7,716 | €11,018 | +€3,303 | +42.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,153 | €663 | -€490 | -42.5% |
| Gross operating margin | 9900 | €875 | -€8,943 | -€9,818 | |
| Operating profit (loss) | 9901 | -€278 | -€9,606 | -€9,328 | -3,353% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,496 | €1,063 | -€433 | -28.9% |
| Recurring financial charges | 65 | €1,496 | €1,063 | -€433 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,774 | -€10,669 | -€8,895 | -501% |
| Income taxes | 67/77 | €333 | €141 | -€192 | -57.7% |
| Profit (loss) for the period | 9904 | -€2,107 | -€10,810 | -€8,703 | -413% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,107 | -€10,810 | -€8,703 | -413% |
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 14 October 2026 via checked.be.