CUIJPERS: 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.
CUIJPERS
Largest movements
- Receivables within one year +€39,428
up €39,428 (+96.8%), from €40,752 to €80,180
of which Trade receivables: +€56,049
- Cash -€29,029
down €29,029 (-29.2%), from €99,283 to €70,254
mainly Contributions, distributions and other (-€110,281) and Receivables within one year (-€39,428)
- Tangible fixed assets -€16,686
down €16,686 (-26.0%), from €64,216 to €47,530
of which Furniture and vehicles: -€13,601
- Reserves -€100,666
down €100,666 (-64.4%), from €156,242 to €55,575
- Other debts +€88,152
new in 2025: €88,152
- Tax, wage and social debts +€24,895
new in 2025: €24,895
- Debts after one year -€11,819
down €11,819 (-53.9%), from €21,945 to €10,125
- Trade debts -€6,381
down €6,381 (-62.6%), from €10,189 to €3,808
- Gross operating margin +€14,274
up €14,274 (+65.5%), from €21,794 to €36,068
- Financial charges -€6,498
down €6,498 (-85.1%), from €7,640 to €1,142
- Taxes +€6,260
up €6,260 (+365.8%), from €1,711 to €7,972
- Depreciation +€2,644
up €2,644 (+17.9%), from €14,745 to €17,390
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 | €207,073 | €200,908 | -€6,165 | -3.0% |
| Fixed assets | 21/28 | €64,216 | €47,530 | -€16,686 | -26.0% |
| Tangible fixed assets | 22/27 | €64,216 | €47,530 | -€16,686 | -26.0% |
| Plant, machinery and equipment | 23 | €321 | €0 | -€321 | -100.0% |
| Furniture and vehicles | 24 | €38,893 | €25,293 | -€13,601 | -35.0% |
| Other tangible fixed assets | 26 | €25,002 | €22,237 | -€2,765 | -11.1% |
| Current assets | 29/58 | €142,857 | €153,378 | +€10,521 | +7.4% |
| Amounts receivable within one year | 40/41 | €40,752 | €80,180 | +€39,428 | +96.8% |
| Trade receivables | 40 | €10,167 | €66,216 | +€56,049 | +551.3% |
| Other amounts receivable | 41 | €30,585 | €13,964 | -€16,621 | -54.3% |
| Cash at bank and in hand | 54/58 | €99,283 | €70,254 | -€29,029 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,822 | €2,944 | +€122 | +4.3% |
| Total equity and liabilities | 10/49 | €207,073 | €200,908 | -€6,165 | -3.0% |
| Equity | 10/15 | €161,242 | €60,575 | -€100,666 | -62.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €156,242 | €55,575 | -€100,666 | -64.4% |
| Distributable reserves | 133 | €156,242 | €55,575 | -€100,666 | -64.4% |
| Amounts payable | 17/49 | €45,831 | €140,333 | +€94,502 | +206.2% |
| Amounts payable after more than one year | 17 | €21,945 | €10,125 | -€11,819 | -53.9% |
| Financial debts | 170/4 | €21,945 | €10,125 | -€11,819 | -53.9% |
| Amounts payable within one year | 42/48 | €21,658 | €128,675 | +€107,017 | +494.1% |
| Current portion of amounts payable after more than one year | 42 | €11,469 | €11,819 | +€351 | +3.1% |
| Trade debts | 44 | €10,189 | €3,808 | -€6,381 | -62.6% |
| Suppliers | 440/4 | €10,189 | €3,808 | -€6,381 | -62.6% |
| Taxes, remuneration and social security | 45 | - | €24,895 | +€24,895 | |
| Taxes | 450/3 | - | €24,895 | +€24,895 | |
| Other amounts payable | 47/48 | - | €88,152 | +€88,152 | |
| Accrued charges and deferred income | 492/3 | €2,229 | €1,533 | -€696 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,745 | €17,390 | +€2,644 | +17.9% |
| Other operating charges | 640/8 | €1,159 | €862 | -€297 | -25.6% |
| Gross operating margin | 9900 | €21,794 | €36,068 | +€14,274 | +65.5% |
| Operating profit (loss) | 9901 | €5,890 | €17,816 | +€11,926 | +202.5% |
| Financial income | 75/76B | €856 | €913 | +€56 | +6.6% |
| Recurring financial income | 75 | €856 | €913 | +€56 | +6.6% |
| Financial charges | 65/66B | €7,640 | €1,142 | -€6,498 | -85.1% |
| Recurring financial charges | 65 | €7,640 | €1,142 | -€6,498 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€894 | €17,587 | +€18,480 | |
| Income taxes | 67/77 | €1,711 | €7,972 | +€6,260 | +365.8% |
| Profit (loss) for the period | 9904 | -€2,605 | €9,615 | +€12,220 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,605 | €9,615 | +€12,220 |
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 9 October 2026 via checked.be.