KULAC: 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.
What changed
KULAC
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
not filed
Equity
-€5,118
2024 · -€5,118
Cash
€1,918
2024 · €1,918
Balance sheet total
€5,309
2024 · €5,809-€500
Largest movements
Assets
- Receivables within one year -€500
down €500 (-12.8%), from €3,891 to €3,391
Equity and liabilities
- Other debts -€500
no longer reported in 2025 (was €500)
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,809 | €5,309 | -€500 | -8.6% |
| Current assets | 29/58 | €5,809 | €5,309 | -€500 | -8.6% |
| Amounts receivable within one year | 40/41 | €3,891 | €3,391 | -€500 | -12.8% |
| Other amounts receivable | 41 | €3,891 | €3,391 | -€500 | -12.8% |
| Cash at bank and in hand | 54/58 | €1,918 | €1,918 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,809 | €5,309 | -€500 | -8.6% |
| Equity | 10/15 | -€5,118 | -€5,118 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,118 | -€10,118 | = | 0.0% |
| Amounts payable | 17/49 | €10,927 | €10,427 | -€500 | -4.6% |
| Amounts payable within one year | 42/48 | €10,927 | €10,427 | -€500 | -4.6% |
| Trade debts | 44 | €6,975 | €6,975 | = | 0.0% |
| Suppliers | 440/4 | €6,975 | €6,975 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,452 | €3,452 | = | 0.0% |
| Taxes | 450/3 | €3,452 | €3,452 | = | 0.0% |
| Other amounts payable | 47/48 | €500 | - | -€500 |
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 1 October 2026 via checked.be.