sCulture: 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.
sCulture
Largest movements
- Receivables within one year -€2,720
down €2,720 (-88.0%), from €3,090 to €370
of which Other amounts receivable: -€2,448
- Cash +€933
up €933 (+51.5%), from €1,811 to €2,745
mainly Other debts (+€9,555) and Receivables within one year (+€2,720)
- Tangible fixed assets -€820
down €820 (-29.1%), from €2,816 to €1,996
- Intangible fixed assets -€420
down €420 (-21.1%), from €1,993 to €1,573
- Deferred charges and accrued income -€378
down €378 (-25.1%), from €1,505 to €1,128
- Profit (loss) carried forward -€12,979
down €12,979 (-85.1%), from -€15,256 to -€28,235
- Other debts +€9,555
up €9,555 (+39.1%), from €24,415 to €33,970
- Trade debts -€229
down €229 (-19.7%), from €1,158 to €929
- Gross operating margin +€4,382
up €4,382 (+37.1%), from -€11,814 to -€7,432
- Other operating charges +€1,178
up €1,178 (+429%), from €275 to €1,453
- Financial charges +€1,034
up €1,034 (+69.9%), from €1,480 to €2,514
- Depreciation -€163
down €163 (-10.2%), from €1,596 to €1,433
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 | €11,408 | €7,812 | -€3,597 | -31.5% |
| Formation expenses | 20 | €192 | €0 | -€192 | -100% |
| Fixed assets | 21/28 | €4,809 | €3,569 | -€1,240 | -25.8% |
| Intangible fixed assets | 21 | €1,993 | €1,573 | -€420 | -21.1% |
| Tangible fixed assets | 22/27 | €2,816 | €1,996 | -€820 | -29.1% |
| Plant, machinery and equipment | 23 | €2,816 | €1,996 | -€820 | -29.1% |
| Current assets | 29/58 | €6,406 | €4,242 | -€2,164 | -33.8% |
| Amounts receivable within one year | 40/41 | €3,090 | €370 | -€2,720 | -88.0% |
| Trade receivables | 40 | €272 | €0 | -€272 | -100% |
| Other amounts receivable | 41 | €2,818 | €370 | -€2,448 | -86.9% |
| Cash at bank and in hand | 54/58 | €1,811 | €2,745 | +€933 | +51.5% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,128 | -€378 | -25.1% |
| Total equity and liabilities | 10/49 | €11,408 | €7,812 | -€3,597 | -31.5% |
| Equity | 10/15 | -€14,256 | -€27,235 | -€12,979 | -91.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,256 | -€28,235 | -€12,979 | -85.1% |
| Amounts payable | 17/49 | €25,664 | €35,046 | +€9,383 | +36.6% |
| Amounts payable within one year | 42/48 | €25,664 | €35,046 | +€9,383 | +36.6% |
| Trade debts | 44 | €1,158 | €929 | -€229 | -19.7% |
| Suppliers | 440/4 | €1,158 | €929 | -€229 | -19.7% |
| Taxes, remuneration and social security | 45 | €91 | €148 | +€57 | +62.1% |
| Taxes | 450/3 | €91 | €148 | +€57 | +62.1% |
| Other amounts payable | 47/48 | €24,415 | €33,970 | +€9,555 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €1,433 | -€163 | -10.2% |
| Other operating charges | 640/8 | €275 | €1,453 | +€1,178 | +429% |
| Gross operating margin | 9900 | -€11,814 | -€7,432 | +€4,382 | +37.1% |
| Operating profit (loss) | 9901 | -€13,685 | -€10,318 | +€3,367 | +24.6% |
| Financial charges | 65/66B | €1,480 | €2,514 | +€1,034 | +69.9% |
| Recurring financial charges | 65 | €1,480 | €2,514 | +€1,034 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,165 | -€12,832 | +€2,333 | +15.4% |
| Income taxes | 67/77 | €91 | €148 | +€57 | +62.1% |
| Profit (loss) for the period | 9904 | -€15,256 | -€12,979 | +€2,276 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,256 | -€12,979 | +€2,276 | +14.9% |
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.