Pro Cultura: 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.
Pro Cultura
Largest movements
- Deferred charges and accrued income +€3,127
up €3,127 (+279%), from €1,119 to €4,246
- Cash -€2,325
down €2,325 (-2.6%), from €88,388 to €86,062
mainly Tax, wage and social debts (-€5,719) and Trade debts (-€3,863)
- Receivables within one year +€2,055
up €2,055 (+64.9%), from €3,166 to €5,221
of which Trade receivables: +€2,132
- Reserves +€12,178
up €12,178 (+26.3%), from €46,331 to €58,510
- Tax, wage and social debts -€5,719
down €5,719 (-29.3%), from €19,487 to €13,768
of which Taxes: -€5,550
- Trade debts -€3,863
down €3,863 (-75.0%), from €5,150 to €1,288
- Gross operating margin +€1,753
up €1,753 (+7.3%), from €24,030 to €25,783
- Financial charges -€520
down €520 (-64.3%), from €809 to €288
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 | €95,022 | €97,011 | +€1,989 | +2.1% |
| Fixed assets | 21/28 | €2,350 | €1,482 | -€868 | -36.9% |
| Tangible fixed assets | 22/27 | €2,350 | €1,482 | -€868 | -36.9% |
| Plant, machinery and equipment | 23 | €2,350 | €1,482 | -€868 | -36.9% |
| Current assets | 29/58 | €92,672 | €95,529 | +€2,857 | +3.1% |
| Amounts receivable within one year | 40/41 | €3,166 | €5,221 | +€2,055 | +64.9% |
| Trade receivables | 40 | €3,076 | €5,208 | +€2,132 | +69.3% |
| Other amounts receivable | 41 | €90 | €13 | -€77 | -85.6% |
| Cash at bank and in hand | 54/58 | €88,388 | €86,062 | -€2,325 | -2.6% |
| Deferred charges and accrued income | 490/1 | €1,119 | €4,246 | +€3,127 | +279% |
| Total equity and liabilities | 10/49 | €95,022 | €97,011 | +€1,989 | +2.1% |
| Equity | 10/15 | €64,923 | €77,102 | +€12,178 | +18.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,331 | €58,510 | +€12,178 | +26.3% |
| Distributable reserves | 133 | €46,331 | €58,510 | +€12,178 | +26.3% |
| Amounts payable | 17/49 | €30,098 | €19,909 | -€10,189 | -33.9% |
| Amounts payable within one year | 42/48 | €30,098 | €19,909 | -€10,189 | -33.9% |
| Trade debts | 44 | €5,150 | €1,288 | -€3,863 | -75.0% |
| Suppliers | 440/4 | €5,150 | €1,288 | -€3,863 | -75.0% |
| Taxes, remuneration and social security | 45 | €19,487 | €13,768 | -€5,719 | -29.3% |
| Taxes | 450/3 | €19,318 | €13,768 | -€5,550 | -28.7% |
| Remuneration and social security | 454/9 | €169 | - | -€169 | |
| Other amounts payable | 47/48 | €5,461 | €4,854 | -€607 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €868 | = | 0.0% |
| Other operating charges | 640/8 | €450 | €526 | +€75 | +16.7% |
| Gross operating margin | 9900 | €24,030 | €25,783 | +€1,753 | +7.3% |
| Operating profit (loss) | 9901 | €22,711 | €24,389 | +€1,678 | +7.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +12,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +12,600% |
| Financial charges | 65/66B | €809 | €288 | -€520 | -64.3% |
| Recurring financial charges | 65 | €809 | €288 | -€520 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €21,902 | €24,102 | +€2,200 | +10.0% |
| Income taxes | 67/77 | €8,668 | €8,594 | -€74 | -0.9% |
| Profit (loss) for the period | 9904 | €13,235 | €15,508 | +€2,274 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,235 | €15,508 | +€2,274 | +17.2% |
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 24 October 2026 via checked.be.