CURATIO: 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.
CURATIO
Largest movements
- Tangible fixed assets -€5,932
down €5,932 (-22.3%), from €26,577 to €20,645
of which Furniture and vehicles: -€5,700
- Receivables within one year +€1,038
up €1,038 (+5.8%), from €17,880 to €18,918
of which Other amounts receivable: +€3,245
- Debts after one year -€8,040
down €8,040 (-74.5%), from €10,792 to €2,752
- Reserves +€3,000
up €3,000 (+7.3%), from €41,000 to €44,000
- Trade debts +€1,139
up €1,139 (+69.8%), from €1,630 to €2,769
- Tax, wage and social debts -€745
down €745 (-12.5%), from €5,983 to €5,238
of which Taxes: -€745
- Gross operating margin -€11,959
down €11,959 (-49.1%), from €24,361 to €12,402
- Taxes -€2,878
down €2,878 (-76.8%), from €3,745 to €867
- Depreciation +€1,045
up €1,045 (+21.4%), from €4,886 to €5,932
- Financial charges -€286
down €286 (-12.7%), from €2,251 to €1,965
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.
Cash bridge derived
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 | €69,880 | €65,787 | -€4,093 | -5.9% |
| Fixed assets | 21/28 | €26,577 | €20,645 | -€5,932 | -22.3% |
| Tangible fixed assets | 22/27 | €26,577 | €20,645 | -€5,932 | -22.3% |
| Plant, machinery and equipment | 23 | €2,282 | €2,050 | -€232 | -10.1% |
| Furniture and vehicles | 24 | €24,295 | €18,595 | -€5,700 | -23.5% |
| Current assets | 29/58 | €43,303 | €45,142 | +€1,838 | +4.2% |
| Amounts receivable within one year | 40/41 | €17,880 | €18,918 | +€1,038 | +5.8% |
| Trade receivables | 40 | €17,880 | €15,673 | -€2,207 | -12.3% |
| Other amounts receivable | 41 | - | €3,245 | +€3,245 | |
| Cash at bank and in hand | 54/58 | €24,365 | €24,796 | +€431 | +1.8% |
| Deferred charges and accrued income | 490/1 | €1,058 | €1,427 | +€369 | +34.9% |
| Total equity and liabilities | 10/49 | €69,880 | €65,787 | -€4,093 | -5.9% |
| Equity | 10/15 | €43,744 | €46,988 | +€3,243 | +7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,000 | €44,000 | +€3,000 | +7.3% |
| Distributable reserves | 133 | €41,000 | €44,000 | +€3,000 | +7.3% |
| Profit (loss) carried forward | 14 | €744 | €988 | +€243 | +32.7% |
| Amounts payable | 17/49 | €26,136 | €18,799 | -€7,337 | -28.1% |
| Amounts payable after more than one year | 17 | €10,792 | €2,752 | -€8,040 | -74.5% |
| Financial debts | 170/4 | €10,792 | €2,752 | -€8,040 | -74.5% |
| Amounts payable within one year | 42/48 | €15,344 | €16,047 | +€703 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €7,727 | €8,040 | +€314 | +4.1% |
| Trade debts | 44 | €1,630 | €2,769 | +€1,139 | +69.8% |
| Suppliers | 440/4 | €1,630 | €2,769 | +€1,139 | +69.8% |
| Taxes, remuneration and social security | 45 | €5,983 | €5,238 | -€745 | -12.5% |
| Taxes | 450/3 | €4,215 | €3,470 | -€745 | -17.7% |
| Remuneration and social security | 454/9 | €1,769 | €1,769 | = | 0.0% |
| Other amounts payable | 47/48 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,886 | €5,932 | +€1,045 | +21.4% |
| Other operating charges | 640/8 | €503 | €507 | +€4 | +0.8% |
| Gross operating margin | 9900 | €24,361 | €12,402 | -€11,959 | -49.1% |
| Operating profit (loss) | 9901 | €18,972 | €5,963 | -€13,009 | -68.6% |
| Financial income | 75/76B | €1 | €113 | +€112 | +16968.2% |
| Recurring financial income | 75 | €1 | €113 | +€112 | +16968.2% |
| Financial charges | 65/66B | €2,251 | €1,965 | -€286 | -12.7% |
| Recurring financial charges | 65 | €2,251 | €1,965 | -€286 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €16,722 | €4,111 | -€12,611 | -75.4% |
| Income taxes | 67/77 | €3,745 | €867 | -€2,878 | -76.8% |
| Profit (loss) for the period | 9904 | €12,976 | €3,243 | -€9,733 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,976 | €3,243 | -€9,733 | -75.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.