CUREALES: what changed
Two fiscal 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.
CUREALES
Largest movements
- Current investments +€129,063
up €129,063, from €0 to €129,063
- Cash -€38,417
down €38,417 (-73.7%), from €52,161 to €13,744
mainly Current investments (-€129,063) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€3,015
down €3,015 (-29.8%), from €10,133 to €7,118
- Receivables within one year +€1,693
up €1,693 (+12.8%), from €13,214 to €14,907
of which Other amounts receivable: +€1,693
- Other debts +€70,009
up €70,009, from €0 to €70,009
- Debts after one year +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€3,437
down €3,437 (-34.1%), from €10,065 to €6,628
- Reserves +€3,204
up €3,204 (+7.8%), from €41,186 to €44,390
- Accrued charges and deferred income +€1,862
up €1,862 (+302.3%), from €616 to €2,478
- Financial charges +€2,799
up €2,799 (+388.5%), from €720 to €3,520
- Depreciation -€2,479
down €2,479 (-45.1%), from €5,494 to €3,015
- Gross operating margin -€1,991
down €1,991 (-5.0%), from €39,597 to €37,606
- Taxes -€793
down €793 (-9.8%), from €8,062 to €7,268
- Other operating charges +€481
up €481 (+48.3%), from €997 to €1,478
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 | €75,508 | €166,033 | +€90,525 | +119.9% |
| Fixed assets | 21/28 | €10,133 | €8,318 | -€1,815 | -17.9% |
| Tangible fixed assets | 22/27 | €10,133 | €7,118 | -€3,015 | -29.8% |
| Furniture and vehicles | 24 | €10,133 | €7,118 | -€3,015 | -29.8% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €65,375 | €157,715 | +€92,340 | +141.2% |
| Amounts receivable within one year | 40/41 | €13,214 | €14,907 | +€1,693 | +12.8% |
| Trade receivables | 40 | €12,705 | €12,705 | = | 0.0% |
| Other amounts receivable | 41 | €509 | €2,202 | +€1,693 | +332.5% |
| Current investments | 50/53 | €0 | €129,063 | +€129,063 | |
| Cash at bank and in hand | 54/58 | €52,161 | €13,744 | -€38,417 | -73.7% |
| Total equity and liabilities | 10/49 | €75,508 | €166,033 | +€90,525 | +119.9% |
| Equity | 10/15 | €61,186 | €64,390 | +€3,204 | +5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,186 | €44,390 | +€3,204 | +7.8% |
| Distributable reserves | 133 | €41,186 | €44,390 | +€3,204 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,322 | €101,643 | +€87,320 | +609.7% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €13,706 | €79,165 | +€65,458 | +477.6% |
| Trade debts | 44 | €3,641 | €2,527 | -€1,114 | -30.6% |
| Suppliers | 440/4 | €3,641 | €2,527 | -€1,114 | -30.6% |
| Taxes, remuneration and social security | 45 | €10,065 | €6,628 | -€3,437 | -34.1% |
| Taxes | 450/3 | €10,065 | €6,628 | -€3,437 | -34.1% |
| Other amounts payable | 47/48 | €0 | €70,009 | +€70,009 | |
| Accrued charges and deferred income | 492/3 | €616 | €2,478 | +€1,862 | +302.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,494 | €3,015 | -€2,479 | -45.1% |
| Other operating charges | 640/8 | €997 | €1,478 | +€481 | +48.3% |
| Gross operating margin | 9900 | €39,597 | €37,606 | -€1,991 | -5.0% |
| Operating profit (loss) | 9901 | €33,106 | €33,113 | +€7 | 0.0% |
| Financial income | 75/76B | €458 | €879 | +€421 | +91.8% |
| Recurring financial income | 75 | €458 | €879 | +€421 | +91.8% |
| Financial charges | 65/66B | €720 | €3,520 | +€2,799 | +388.5% |
| Recurring financial charges | 65 | €720 | €3,520 | +€2,799 | +388.5% |
| Profit (loss) for the period before taxes | 9903 | €32,844 | €30,473 | -€2,371 | -7.2% |
| Income taxes | 67/77 | €8,062 | €7,268 | -€793 | -9.8% |
| Profit (loss) for the period | 9904 | €24,782 | €23,204 | -€1,578 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,782 | €23,204 | -€1,578 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.