MUSEA SCULPTA: 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.
MUSEA SCULPTA
Largest movements
- Tangible fixed assets +€250,227
up €250,227 (+10.5%), from €2.4m to €2.6m
of which Land and buildings: +€261,775
- Receivables within one year -€68,115
down €68,115 (-80.3%), from €84,843 to €16,728
of which Trade receivables: -€71,612
- Other debts +€689,046
up €689,046 (+42.7%), from €1.6m to €2.3m
- Profit (loss) carried forward -€331,613
down €331,613 (-63.2%), from -€524,746 to -€856,358
- Debts after one year -€128,421
down €128,421 (-11.9%), from €1.1m to €951,847
- Depreciation +€45,868
up €45,868 (+38.7%), from €118,512 to €164,380
- Gross operating margin -€34,058
down €34,058 (-323%), from -€10,544 to -€44,602
- Staff costs -€13,465
down €13,465 (-16.5%), from €81,655 to €68,190
- Other operating charges +€7,939
up €7,939 (+5,089%), from €156 to €8,095
- Financial charges -€4,664
down €4,664 (-9.0%), from €51,606 to €46,941
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 | €2,497,733 | €2,705,798 | +€208,064 | +8.3% |
| Fixed assets | 21/28 | €2,380,579 | €2,630,806 | +€250,227 | +10.5% |
| Tangible fixed assets | 22/27 | €2,380,579 | €2,630,806 | +€250,227 | +10.5% |
| Land and buildings | 22 | €2,292,884 | €2,554,659 | +€261,775 | +11.4% |
| Plant, machinery and equipment | 23 | €80,913 | €70,248 | -€10,665 | -13.2% |
| Furniture and vehicles | 24 | €6,782 | €5,899 | -€883 | -13.0% |
| Current assets | 29/58 | €117,154 | €74,992 | -€42,162 | -36.0% |
| Stocks and contracts in progress | 3 | - | €19,741 | +€19,741 | |
| Stocks | 30/36 | - | €19,741 | +€19,741 | |
| Amounts receivable within one year | 40/41 | €84,843 | €16,728 | -€68,115 | -80.3% |
| Trade receivables | 40 | €84,843 | €13,230 | -€71,612 | -84.4% |
| Other amounts receivable | 41 | €0 | €3,498 | +€3,498 | |
| Cash at bank and in hand | 54/58 | €27,877 | €33,109 | +€5,232 | +18.8% |
| Deferred charges and accrued income | 490/1 | €4,434 | €5,414 | +€980 | +22.1% |
| Total equity and liabilities | 10/49 | €2,497,733 | €2,705,798 | +€208,064 | +8.3% |
| Equity | 10/15 | -€392,746 | -€724,358 | -€331,613 | -84.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€524,746 | -€856,358 | -€331,613 | -63.2% |
| Amounts payable | 17/49 | €2,890,479 | €3,430,156 | +€539,677 | +18.7% |
| Amounts payable after more than one year | 17 | €1,080,268 | €951,847 | -€128,421 | -11.9% |
| Financial debts | 170/4 | €1,080,268 | €951,847 | -€128,421 | -11.9% |
| Amounts payable within one year | 42/48 | €1,810,211 | €2,478,309 | +€668,098 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €140,965 | €128,421 | -€12,544 | -8.9% |
| Trade debts | 44 | €36,103 | €30,368 | -€5,734 | -15.9% |
| Suppliers | 440/4 | €36,103 | €30,368 | -€5,734 | -15.9% |
| Taxes, remuneration and social security | 45 | €17,768 | €15,098 | -€2,670 | -15.0% |
| Taxes | 450/3 | €6,552 | €78 | -€6,473 | -98.8% |
| Remuneration and social security | 454/9 | €11,216 | €15,019 | +€3,803 | +33.9% |
| Other amounts payable | 47/48 | €1,615,376 | €2,304,422 | +€689,046 | +42.7% |
| Remuneration, social security and pensions | 62 | €81,655 | €68,190 | -€13,465 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,512 | €164,380 | +€45,868 | +38.7% |
| Other operating charges | 640/8 | €156 | €8,095 | +€7,939 | +5,089% |
| Gross operating margin | 9900 | -€10,544 | -€44,602 | -€34,058 | -323% |
| Operating profit (loss) | 9901 | -€210,867 | -€285,267 | -€74,401 | -35.3% |
| Financial income | 75/76B | €14 | €596 | +€581 | +4,018% |
| Recurring financial income | 75 | €14 | €596 | +€581 | +4,018% |
| Financial charges | 65/66B | €51,606 | €46,941 | -€4,664 | -9.0% |
| Recurring financial charges | 65 | €51,606 | €46,941 | -€4,664 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€262,458 | -€331,613 | -€69,155 | -26.3% |
| Profit (loss) for the period | 9904 | -€262,458 | -€331,613 | -€69,155 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€262,458 | -€331,613 | -€69,155 | -26.3% |
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.