SCULPMAN: 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.
SCULPMAN
Largest movements
- Cash +€24,084
up €24,084 (+867.0%), from €2,778 to €26,861
mainly Net result for the year (+€37,911) and Other debts (+€8,412)
- Intangible fixed assets +€7,434
up €7,434 (+135.4%), from €5,489 to €12,923
- Tangible fixed assets -€3,126
down €3,126 (-19.8%), from €15,771 to €12,644
- Receivables within one year +€2,489
up €2,489 (+76.6%), from €3,249 to €5,737
- Profit (loss) carried forward +€37,911
up €37,911 (+7.9%), from -€479,550 to -€441,640
- Trade debts -€15,816
down €15,816 (-98.5%), from €16,057 to €241
- Other debts +€8,412
up €8,412 (+28.9%), from €29,114 to €37,526
- Gross operating margin +€29,175
up €29,175 (+147.9%), from €19,733 to €48,908
- Staff costs -€11,883
down €11,883 (-100.0%), from €11,883 to €0
- Depreciation +€1,972
up €1,972 (+30.6%), from €6,438 to €8,409
- Other operating charges +€537
up €537 (+65.9%), from €815 to €1,352
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 | €28,055 | €58,536 | +€30,481 | +108.6% |
| Fixed assets | 21/28 | €21,260 | €25,568 | +€4,308 | +20.3% |
| Intangible fixed assets | 21 | €5,489 | €12,923 | +€7,434 | +135.4% |
| Tangible fixed assets | 22/27 | €15,771 | €12,644 | -€3,126 | -19.8% |
| Plant, machinery and equipment | 23 | €15,771 | €12,644 | -€3,126 | -19.8% |
| Current assets | 29/58 | €6,796 | €32,969 | +€26,173 | +385.1% |
| Amounts receivable within one year | 40/41 | €3,249 | €5,737 | +€2,489 | +76.6% |
| Other amounts receivable | 41 | €3,249 | €5,737 | +€2,489 | +76.6% |
| Cash at bank and in hand | 54/58 | €2,778 | €26,861 | +€24,084 | +867.0% |
| Deferred charges and accrued income | 490/1 | €770 | €370 | -€399 | -51.9% |
| Total equity and liabilities | 10/49 | €28,055 | €58,536 | +€30,481 | +108.6% |
| Equity | 10/15 | -€167,142 | -€129,231 | +€37,911 | +22.7% |
| Contributions | 10/11 | €312,409 | €312,409 | = | 0.0% |
| Contributions outside capital | 11 | €312,409 | €312,409 | = | 0.0% |
| Other | 1109/19 | €312,409 | €312,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€479,550 | -€441,640 | +€37,911 | +7.9% |
| Amounts payable | 17/49 | €195,197 | €187,767 | -€7,430 | -3.8% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,171 | €37,767 | -€7,404 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €16,057 | €241 | -€15,816 | -98.5% |
| Suppliers | 440/4 | €16,057 | €241 | -€15,816 | -98.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,114 | €37,526 | +€8,412 | +28.9% |
| Accrued charges and deferred income | 492/3 | €26 | €0 | -€26 | -100.0% |
| Remuneration, social security and pensions | 62 | €11,883 | €0 | -€11,883 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,438 | €8,409 | +€1,972 | +30.6% |
| Other operating charges | 640/8 | €815 | €1,352 | +€537 | +65.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €19,733 | €48,908 | +€29,175 | +147.9% |
| Operating profit (loss) | 9901 | €598 | €39,147 | +€38,549 | +6447.8% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €995 | €1,090 | +€95 | +9.6% |
| Recurring financial charges | 65 | €995 | €1,090 | +€95 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€397 | €38,259 | +€38,656 | |
| Income taxes | 67/77 | €59 | €348 | +€289 | +493.9% |
| Profit (loss) for the period | 9904 | -€456 | €37,911 | +€38,367 | |
| Profit (loss) for the period to be appropriated | 9905 | -€456 | €37,911 | +€38,367 |
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 10 October 2026 via checked.be.