SCULPIO: 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.
SCULPIO
Largest movements
- Tangible fixed assets -€15,459
down €15,459 (-19.7%), from €78,618 to €63,158
of which Furniture and vehicles: -€15,569
- Deferred charges and accrued income +€5,404
up €5,404 (+45.9%), from €11,781 to €17,185
- Receivables within one year -€3,246
down €3,246 (-6.9%), from €46,753 to €43,507
of which Trade receivables: -€9,328
- Tax, wage and social debts -€12,355
down €12,355 (-47.4%), from €26,070 to €13,715
of which Remuneration and social security: -€11,209
- Debts after one year -€12,303
down €12,303 (-45.3%), from €27,148 to €14,845
- Other debts +€5,000
new in 2025: €5,000
- Reserves +€2,893
up €2,893 (+2.3%), from €124,591 to €127,484
- Staff costs -€53,566
down €53,566 (-33.6%), from €159,421 to €105,854
- Gross operating margin -€40,649
down €40,649 (-19.3%), from €210,798 to €170,149
- Other operating charges +€20,432
up €20,432 (+1,002%), from €2,039 to €22,471
- Write-downs -€8,092
down €8,092 (-100%), from €8,092 to €0
- Financial charges -€2,553
down €2,553 (-56.0%), from €4,558 to €2,005
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 | €197,047 | €181,040 | -€16,006 | -8.1% |
| Fixed assets | 21/28 | €79,800 | €63,391 | -€16,409 | -20.6% |
| Intangible fixed assets | 21 | €1,182 | €232 | -€950 | -80.4% |
| Tangible fixed assets | 22/27 | €78,618 | €63,158 | -€15,459 | -19.7% |
| Plant, machinery and equipment | 23 | €1,751 | €2,217 | +€465 | +26.6% |
| Furniture and vehicles | 24 | €73,469 | €57,900 | -€15,569 | -21.2% |
| Other tangible fixed assets | 26 | €3,397 | €3,041 | -€356 | -10.5% |
| Current assets | 29/58 | €117,247 | €117,650 | +€403 | +0.3% |
| Amounts receivable within one year | 40/41 | €46,753 | €43,507 | -€3,246 | -6.9% |
| Trade receivables | 40 | €44,762 | €35,434 | -€9,328 | -20.8% |
| Other amounts receivable | 41 | €1,991 | €8,073 | +€6,082 | +305% |
| Cash at bank and in hand | 54/58 | €58,712 | €56,958 | -€1,755 | -3.0% |
| Deferred charges and accrued income | 490/1 | €11,781 | €17,185 | +€5,404 | +45.9% |
| Total equity and liabilities | 10/49 | €197,047 | €181,040 | -€16,006 | -8.1% |
| Equity | 10/15 | €127,591 | €130,484 | +€2,893 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €124,591 | €127,484 | +€2,893 | +2.3% |
| Distributable reserves | 133 | €124,591 | €127,484 | +€2,893 | +2.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €69,456 | €50,557 | -€18,899 | -27.2% |
| Amounts payable after more than one year | 17 | €27,148 | €14,845 | -€12,303 | -45.3% |
| Financial debts | 170/4 | €27,148 | €14,845 | -€12,303 | -45.3% |
| Amounts payable within one year | 42/48 | €42,307 | €35,711 | -€6,596 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €11,926 | €12,303 | +€377 | +3.2% |
| Trade debts | 44 | €4,311 | €4,694 | +€382 | +8.9% |
| Suppliers | 440/4 | €4,311 | €4,694 | +€382 | +8.9% |
| Taxes, remuneration and social security | 45 | €26,070 | €13,715 | -€12,355 | -47.4% |
| Taxes | 450/3 | €2,828 | €1,682 | -€1,146 | -40.5% |
| Remuneration and social security | 454/9 | €23,242 | €12,033 | -€11,209 | -48.2% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €159,421 | €105,854 | -€53,566 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,556 | €25,182 | -€1,374 | -5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,092 | €0 | -€8,092 | -100% |
| Other operating charges | 640/8 | €2,039 | €22,471 | +€20,432 | +1,002% |
| Non-recurring operating charges | 66A | €3,611 | €3,282 | -€329 | -9.1% |
| Gross operating margin | 9900 | €210,798 | €170,149 | -€40,649 | -19.3% |
| Operating profit (loss) | 9901 | €11,079 | €13,360 | +€2,281 | +20.6% |
| Financial income | 75/76B | €960 | €312 | -€647 | -67.5% |
| Recurring financial income | 75 | €960 | €312 | -€647 | -67.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €4,558 | €2,005 | -€2,553 | -56.0% |
| Recurring financial charges | 65 | €4,558 | €2,005 | -€2,553 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €7,480 | €11,667 | +€4,187 | +56.0% |
| Income taxes | 67/77 | €2,585 | €3,774 | +€1,189 | +46.0% |
| Profit (loss) for the period | 9904 | €4,896 | €7,893 | +€2,997 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,896 | €7,893 | +€2,997 | +61.2% |
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 26 October 2026 via checked.be.