Advice & Consultancy De Cuyper: 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.
Advice & Consultancy De Cuyper
Largest movements
- Receivables within one year -€240,374
down €240,374 (-63.0%), from €381,729 to €141,355
of which Other amounts receivable: -€238,645
- Cash +€39,151
up €39,151 (+19.4%), from €202,105 to €241,255
mainly Receivables within one year (+€240,374) and Provisions (+€36,883)
- Debts after one year -€167,541
down €167,541 (-15.0%), from €1.1m to €949,191
of which Financial debts: -€167,541
- Reserves -€87,287
down €87,287 (-9.7%), from €901,744 to €814,457
- Provisions +€36,883
new in 2025: €36,883
- Other debts +€23,723
up €23,723 (+32.9%), from €72,037 to €95,760
- Financial income -€480,000
down €480,000 (-100.0%), from €480,000 to €0
- Taxes -€43,549
down €43,549 (-92.1%), from €47,286 to €3,736
- Provisions +€36,883
new in 2025: €36,883
- Financial charges -€9,467
down €9,467 (-16.2%), from €58,411 to €48,944
- Gross operating margin -€3,362
down €3,362 (-3.7%), from €91,105 to €87,743
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 | €2,324,386 | €2,111,945 | -€212,442 | -9.1% |
| Fixed assets | 21/28 | €1,738,536 | €1,727,327 | -€11,209 | -0.6% |
| Tangible fixed assets | 22/27 | €84,611 | €73,402 | -€11,209 | -13.2% |
| Land and buildings | 22 | €37,337 | €31,616 | -€5,721 | -15.3% |
| Plant, machinery and equipment | 23 | €2,443 | €1,566 | -€877 | -35.9% |
| Furniture and vehicles | 24 | €44,830 | €40,219 | -€4,611 | -10.3% |
| Financial fixed assets | 28 | €1,653,925 | €1,653,925 | = | 0.0% |
| Current assets | 29/58 | €585,851 | €384,618 | -€201,233 | -34.3% |
| Amounts receivable within one year | 40/41 | €381,729 | €141,355 | -€240,374 | -63.0% |
| Trade receivables | 40 | €1,729 | €0 | -€1,729 | -100% |
| Other amounts receivable | 41 | €380,000 | €141,355 | -€238,645 | -62.8% |
| Cash at bank and in hand | 54/58 | €202,105 | €241,255 | +€39,151 | +19.4% |
| Deferred charges and accrued income | 490/1 | €2,017 | €2,008 | -€10 | -0.5% |
| Total equity and liabilities | 10/49 | €2,324,386 | €2,111,945 | -€212,442 | -9.1% |
| Equity | 10/15 | €920,344 | €833,057 | -€87,287 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €901,744 | €814,457 | -€87,287 | -9.7% |
| Distributable reserves | 133 | €901,744 | €814,457 | -€87,287 | -9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €36,883 | +€36,883 | |
| Provisions for liabilities and charges | 160/5 | - | €36,883 | +€36,883 | |
| Other liabilities and charges | 164/5 | - | €36,883 | +€36,883 | |
| Amounts payable | 17/49 | €1,404,042 | €1,242,004 | -€162,038 | -11.5% |
| Amounts payable after more than one year | 17 | €1,116,732 | €949,191 | -€167,541 | -15.0% |
| Financial debts | 170/4 | €881,732 | €714,191 | -€167,541 | -19.0% |
| Other amounts payable | 178/9 | €235,000 | €235,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €262,168 | €278,095 | +€15,927 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €178,245 | €167,541 | -€10,703 | -6.0% |
| Trade debts | 44 | €809 | €540 | -€269 | -33.2% |
| Suppliers | 440/4 | €809 | €540 | -€269 | -33.2% |
| Taxes, remuneration and social security | 45 | €11,077 | €14,253 | +€3,176 | +28.7% |
| Taxes | 450/3 | €11,077 | €14,253 | +€3,176 | +28.7% |
| Other amounts payable | 47/48 | €72,037 | €95,760 | +€23,723 | +32.9% |
| Accrued charges and deferred income | 492/3 | €25,142 | €14,719 | -€10,423 | -41.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,302 | €18,688 | +€387 | +2.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €36,883 | +€36,883 | |
| Other operating charges | 640/8 | €2,308 | €2,110 | -€198 | -8.6% |
| Gross operating margin | 9900 | €91,105 | €87,743 | -€3,362 | -3.7% |
| Operating profit (loss) | 9901 | €70,495 | €30,061 | -€40,434 | -57.4% |
| Financial income | 75/76B | €480,000 | €0 | -€480,000 | -100.0% |
| Recurring financial income | 75 | €480,000 | €0 | -€480,000 | -100.0% |
| Financial charges | 65/66B | €58,411 | €48,944 | -€9,467 | -16.2% |
| Recurring financial charges | 65 | €58,411 | €48,944 | -€9,467 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €492,084 | -€18,883 | -€510,966 | |
| Income taxes | 67/77 | €47,286 | €3,736 | -€43,549 | -92.1% |
| Profit (loss) for the period | 9904 | €444,798 | -€22,619 | -€467,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €444,798 | -€22,619 | -€467,417 |
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 28 October 2026 via checked.be.