CURATA: 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.
CURATA
Largest movements
- Cash +€232,572
up €232,572 (+347%), from €67,067 to €299,638
mainly Net result for the year (+€134,870) and Tax, wage and social debts (+€66,684)
- Deferred charges and accrued income -€9,646
no longer reported in 2025 (was €9,646)
- Tangible fixed assets -€5,793
down €5,793 (-22.2%), from €26,065 to €20,272
of which Furniture and vehicles: -€4,216
- Reserves +€129,000
new in 2025: €129,000
- Tax, wage and social debts +€66,684
up €66,684 (+143%), from €46,584 to €113,268
of which Taxes: +€56,725
- Trade debts +€15,108
up €15,108 (+26.2%), from €57,590 to €72,698
- Profit (loss) carried forward +€5,870
up €5,870, from -€5,240 to €629
- Gross operating margin +€187,482
up €187,482 (+69.3%), from €270,417 to €457,899
- Taxes +€57,186
new in 2025: €57,186
- Staff costs -€8,645
down €8,645 (-3.2%), from €267,801 to €259,155
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 | €106,770 | €323,532 | +€216,763 | +203% |
| Formation expenses | 20 | €1,860 | €1,295 | -€564 | -30.3% |
| Fixed assets | 21/28 | €26,065 | €20,272 | -€5,793 | -22.2% |
| Tangible fixed assets | 22/27 | €26,065 | €20,272 | -€5,793 | -22.2% |
| Plant, machinery and equipment | 23 | €6,904 | €5,327 | -€1,577 | -22.8% |
| Furniture and vehicles | 24 | €19,161 | €14,945 | -€4,216 | -22.0% |
| Current assets | 29/58 | €78,845 | €301,965 | +€223,120 | +283% |
| Amounts receivable within one year | 40/41 | €2,132 | €2,326 | +€194 | +9.1% |
| Trade receivables | 40 | €2,132 | €2,326 | +€194 | +9.1% |
| Cash at bank and in hand | 54/58 | €67,067 | €299,638 | +€232,572 | +347% |
| Deferred charges and accrued income | 490/1 | €9,646 | - | -€9,646 | |
| Total equity and liabilities | 10/49 | €106,770 | €323,532 | +€216,763 | +203% |
| Equity | 10/15 | €2,260 | €137,129 | +€134,870 | +5,969% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €129,000 | +€129,000 | |
| Distributable reserves | 133 | - | €129,000 | +€129,000 | |
| Profit (loss) carried forward | 14 | -€5,240 | €629 | +€5,870 | |
| Amounts payable | 17/49 | €104,510 | €186,403 | +€81,893 | +78.4% |
| Amounts payable within one year | 42/48 | €104,174 | €185,966 | +€81,792 | +78.5% |
| Trade debts | 44 | €57,590 | €72,698 | +€15,108 | +26.2% |
| Suppliers | 440/4 | €57,590 | €72,698 | +€15,108 | +26.2% |
| Taxes, remuneration and social security | 45 | €46,584 | €113,268 | +€66,684 | +143% |
| Taxes | 450/3 | €4,705 | €61,431 | +€56,725 | +1,206% |
| Remuneration and social security | 454/9 | €41,879 | €51,838 | +€9,959 | +23.8% |
| Accrued charges and deferred income | 492/3 | €336 | €437 | +€101 | +29.9% |
| Remuneration, social security and pensions | 62 | €267,801 | €259,155 | -€8,645 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,420 | €6,357 | -€1,063 | -14.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €270,417 | €457,899 | +€187,482 | +69.3% |
| Operating profit (loss) | 9901 | -€4,922 | €192,267 | +€197,188 | |
| Financial income | 75/76B | €0 | €71 | +€71 | +39,372% |
| Recurring financial income | 75 | €0 | €71 | +€71 | +39,372% |
| Financial charges | 65/66B | €319 | €282 | -€36 | -11.4% |
| Recurring financial charges | 65 | €319 | €282 | -€36 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,240 | €192,055 | +€197,296 | |
| Income taxes | 67/77 | - | €57,186 | +€57,186 | |
| Profit (loss) for the period | 9904 | -€5,240 | €134,870 | +€140,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,240 | €134,870 | +€140,110 |
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 17 October 2026 via checked.be.