Cuypers Atelier: 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.
Cuypers Atelier
Largest movements
- Receivables within one year +€42,047
up €42,047 (+49.6%), from €84,734 to €126,781
of which Other amounts receivable: +€43,111
- Intangible fixed assets -€2,001
down €2,001 (-13.9%), from €14,371 to €12,369
- Cash +€1,946
up €1,946 (+44.2%), from €4,399 to €6,345
mainly Net result for the year (+€33,093) and Tax, wage and social debts (+€9,295)
- Reserves +€33,000
up €33,000 (+65.9%), from €50,072 to €83,072
- Tax, wage and social debts +€9,295
up €9,295 (+34.9%), from €26,627 to €35,922
- Taxes +€3,514
up €3,514 (+23.8%), from €14,732 to €18,246
- Gross operating margin +€3,410
up €3,410 (+7.7%), from €44,545 to €47,954
- Financial charges -€2,666
down €2,666 (-94.1%), from €2,834 to €168
- Financial income +€1,692
up €1,692 (+36.6%), from €4,630 to €6,322
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,550 | €145,495 | +€40,944 | +39.2% |
| Fixed assets | 21/28 | €15,138 | €12,369 | -€2,769 | -18.3% |
| Intangible fixed assets | 21 | €14,371 | €12,369 | -€2,001 | -13.9% |
| Tangible fixed assets | 22/27 | €768 | - | -€768 | |
| Plant, machinery and equipment | 23 | €768 | - | -€768 | |
| Current assets | 29/58 | €89,412 | €133,125 | +€43,713 | +48.9% |
| Amounts receivable within one year | 40/41 | €84,734 | €126,781 | +€42,047 | +49.6% |
| Trade receivables | 40 | €1,064 | - | -€1,064 | |
| Other amounts receivable | 41 | €83,670 | €126,781 | +€43,111 | +51.5% |
| Cash at bank and in hand | 54/58 | €4,399 | €6,345 | +€1,946 | +44.2% |
| Deferred charges and accrued income | 490/1 | €279 | - | -€279 | |
| Total equity and liabilities | 10/49 | €104,550 | €145,495 | +€40,944 | +39.2% |
| Equity | 10/15 | €69,064 | €102,157 | +€33,093 | +47.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,072 | €83,072 | +€33,000 | +65.9% |
| Distributable reserves | 133 | €50,072 | €83,072 | +€33,000 | +65.9% |
| Profit (loss) carried forward | 14 | €391 | €485 | +€93 | +23.8% |
| Amounts payable | 17/49 | €35,487 | €43,338 | +€7,851 | +22.1% |
| Amounts payable within one year | 42/48 | €35,487 | €43,338 | +€7,851 | +22.1% |
| Trade debts | 44 | €8,860 | €7,416 | -€1,444 | -16.3% |
| Suppliers | 440/4 | €8,860 | €7,416 | -€1,444 | -16.3% |
| Taxes, remuneration and social security | 45 | €26,627 | €35,922 | +€9,295 | +34.9% |
| Taxes | 450/3 | €26,627 | €35,922 | +€9,295 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €2,769 | -€61 | -2.2% |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €44,545 | €47,954 | +€3,410 | +7.7% |
| Operating profit (loss) | 9901 | €41,651 | €45,185 | +€3,535 | +8.5% |
| Financial income | 75/76B | €4,630 | €6,322 | +€1,692 | +36.6% |
| Recurring financial income | 75 | €4,630 | €6,322 | +€1,692 | +36.6% |
| Financial charges | 65/66B | €2,834 | €168 | -€2,666 | -94.1% |
| Recurring financial charges | 65 | €2,834 | €168 | -€2,666 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €43,446 | €51,339 | +€7,893 | +18.2% |
| Income taxes | 67/77 | €14,732 | €18,246 | +€3,514 | +23.8% |
| Profit (loss) for the period | 9904 | €28,714 | €33,093 | +€4,379 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,714 | €33,093 | +€4,379 | +15.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.