SCULPTURAL: 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.
SCULPTURAL
Largest movements
- Receivables within one year -€1,235
down €1,235 (-79.5%), from €1,554 to €319
of which Other amounts receivable: -€914
- Cash +€115
up €115 (+15.7%), from €730 to €845
mainly Receivables within one year (+€1,235) and Tax, wage and social debts (+€547)
- Other debts -€786
down €786 (-0.4%), from €198,611 to €197,824
- Trade debts -€745
down €745 (-45.3%), from €1,644 to €899
- Tax, wage and social debts +€547
up €547 (+768.2%), from €71 to €618
- Profit (loss) carried forward -€135
down €135 (-0.1%), from -€219,415 to -€219,550
- Gross operating margin +€5,333
up €5,333, from -€4,235 to €1,099
- Other operating charges +€638
up €638 (+124.6%), from €512 to €1,150
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 | €2,284 | €1,163 | -€1,121 | -49.1% |
| Current assets | 29/58 | €2,284 | €1,163 | -€1,121 | -49.1% |
| Amounts receivable within one year | 40/41 | €1,554 | €319 | -€1,235 | -79.5% |
| Trade receivables | 40 | €321 | - | -€321 | |
| Other amounts receivable | 41 | €1,233 | €319 | -€914 | -74.2% |
| Cash at bank and in hand | 54/58 | €730 | €845 | +€115 | +15.7% |
| Total equity and liabilities | 10/49 | €2,284 | €1,163 | -€1,121 | -49.1% |
| Equity | 10/15 | -€198,043 | -€198,178 | -€136 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €2,781 | €2,780 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €921 | €921 | -€0 | -0.1% |
| Profit (loss) carried forward | 14 | -€219,415 | -€219,550 | -€135 | -0.1% |
| Amounts payable | 17/49 | €200,326 | €199,341 | -€985 | -0.5% |
| Amounts payable within one year | 42/48 | €200,326 | €199,341 | -€985 | -0.5% |
| Trade debts | 44 | €1,644 | €899 | -€745 | -45.3% |
| Suppliers | 440/4 | €1,644 | €899 | -€745 | -45.3% |
| Taxes, remuneration and social security | 45 | €71 | €618 | +€547 | +768.2% |
| Taxes | 450/3 | €71 | €618 | +€547 | +768.2% |
| Other amounts payable | 47/48 | €198,611 | €197,824 | -€786 | -0.4% |
| Other operating charges | 640/8 | €512 | €1,150 | +€638 | +124.6% |
| Gross operating margin | 9900 | -€4,235 | €1,099 | +€5,333 | |
| Operating profit (loss) | 9901 | -€4,747 | -€51 | +€4,696 | +98.9% |
| Financial charges | 65/66B | €71 | €84 | +€13 | +18.5% |
| Recurring financial charges | 65 | €71 | €84 | +€13 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,818 | -€135 | +€4,683 | +97.2% |
| Profit (loss) for the period | 9904 | -€4,818 | -€135 | +€4,683 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,818 | -€135 | +€4,683 | +97.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.