SCULPTURALES: 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.
SCULPTURALES
Largest movements
- Receivables within one year -€112,049
down €112,049 (-95.9%), from €116,780 to €4,730
of which Trade receivables: -€105,456
- Stocks and contracts +€82,451
up €82,451 (+85.6%), from €96,273 to €178,724
- Tangible fixed assets -€51,955
down €51,955 (-14.9%), from €347,783 to €295,829
- Cash +€15,548
up €15,548 (+10.2%), from €152,179 to €167,728
mainly Receivables within one year (+€112,049) and Depreciation (+€55,292)
- Debts after one year -€25,022
down €25,022 (-9.0%), from €277,109 to €252,087
of which Financial debts: -€25,022
- Profit (loss) carried forward -€16,147
down €16,147, from €13,451 to -€2,695
- Trade debts -€12,952
down €12,952 (-20.3%), from €63,894 to €50,942
- Accrued charges and deferred income -€10,500
no longer reported in 2025 (was €10,500)
- Gross operating margin -€67,147
down €67,147 (-47.4%), from €141,774 to €74,627
- Staff costs -€26,586
down €26,586 (-49.7%), from €53,480 to €26,893
- Financial charges -€11,538
down €11,538 (-75.6%), from €15,262 to €3,724
- Taxes -€4,470
down €4,470, from €4,470 to -€0
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 | €715,565 | €649,561 | -€66,004 | -9.2% |
| Fixed assets | 21/28 | €350,333 | €298,379 | -€51,955 | -14.8% |
| Tangible fixed assets | 22/27 | €347,783 | €295,829 | -€51,955 | -14.9% |
| Land and buildings | 22 | €25,177 | €14,783 | -€10,394 | -41.3% |
| Plant, machinery and equipment | 23 | €51,274 | €40,785 | -€10,489 | -20.5% |
| Furniture and vehicles | 24 | €43,344 | €30,651 | -€12,693 | -29.3% |
| Other tangible fixed assets | 26 | €227,989 | €209,611 | -€18,378 | -8.1% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €365,232 | €351,182 | -€14,050 | -3.8% |
| Stocks and contracts in progress | 3 | €96,273 | €178,724 | +€82,451 | +85.6% |
| Stocks | 30/36 | €96,273 | €178,724 | +€82,451 | +85.6% |
| Amounts receivable within one year | 40/41 | €116,780 | €4,730 | -€112,049 | -95.9% |
| Trade receivables | 40 | €107,546 | €2,090 | -€105,456 | -98.1% |
| Other amounts receivable | 41 | €9,234 | €2,640 | -€6,594 | -71.4% |
| Cash at bank and in hand | 54/58 | €152,179 | €167,728 | +€15,548 | +10.2% |
| Total equity and liabilities | 10/49 | €715,565 | €649,561 | -€66,004 | -9.2% |
| Equity | 10/15 | €324,559 | €308,413 | -€16,147 | -5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €304,908 | €304,908 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €286,158 | €286,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,451 | -€2,695 | -€16,147 | |
| Amounts payable | 17/49 | €391,006 | €341,148 | -€49,857 | -12.8% |
| Amounts payable after more than one year | 17 | €277,109 | €252,087 | -€25,022 | -9.0% |
| Financial debts | 170/4 | €102,109 | €77,087 | -€25,022 | -24.5% |
| Other amounts payable | 178/9 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,397 | €89,062 | -€14,335 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €24,335 | €25,022 | +€687 | +2.8% |
| Trade debts | 44 | €63,894 | €50,942 | -€12,952 | -20.3% |
| Suppliers | 440/4 | €63,894 | €50,942 | -€12,952 | -20.3% |
| Taxes, remuneration and social security | 45 | €14,433 | €11,127 | -€3,306 | -22.9% |
| Taxes | 450/3 | €8,061 | €3,787 | -€4,274 | -53.0% |
| Remuneration and social security | 454/9 | €6,372 | €7,341 | +€968 | +15.2% |
| Other amounts payable | 47/48 | €735 | €1,970 | +€1,236 | +168% |
| Accrued charges and deferred income | 492/3 | €10,500 | - | -€10,500 | |
| Non-recurring operating income | 76A | €558 | - | -€558 | |
| Remuneration, social security and pensions | 62 | €53,480 | €26,893 | -€26,586 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,666 | €55,292 | +€625 | +1.1% |
| Other operating charges | 640/8 | €4,912 | €4,866 | -€46 | -0.9% |
| Gross operating margin | 9900 | €141,774 | €74,627 | -€67,147 | -47.4% |
| Operating profit (loss) | 9901 | €28,716 | -€12,424 | -€41,140 | |
| Financial income | 75/76B | €77 | €1 | -€76 | -98.8% |
| Recurring financial income | 75 | €77 | €1 | -€76 | -98.8% |
| Financial charges | 65/66B | €15,262 | €3,724 | -€11,538 | -75.6% |
| Recurring financial charges | 65 | €15,262 | €3,724 | -€11,538 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €13,531 | -€16,147 | -€29,679 | |
| Income taxes | 67/77 | €4,470 | -€0 | -€4,470 | |
| Profit (loss) for the period | 9904 | €9,062 | -€16,147 | -€25,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,062 | -€16,147 | -€25,209 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.