CUYPERS CONSULT: 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 CONSULT
Largest movements
- Financial fixed assets +€123,855
up €123,855 (+539%), from €23,000 to €146,855
- Receivables within one year -€74,514
down €74,514 (-42.8%), from €174,202 to €99,689
of which Other amounts receivable: -€72,611
- Receivables after one year -€52,473
down €52,473 (-79.5%), from €65,973 to €13,500
- Cash -€12,883
down €12,883 (-56.9%), from €22,634 to €9,751
mainly Investment in fixed assets (net) (-€123,855) and Contributions, distributions and other (-€39,578)
- Tangible fixed assets -€3,320
down €3,320 (-34.9%), from €9,522 to €6,202
of which Other tangible fixed assets: -€2,414
- Other debts -€15,960
down €15,960 (-28.7%), from €55,538 to €39,578
- Trade debts -€8,301
down €8,301 (-49.5%), from €16,781 to €8,481
- Tax, wage and social debts -€4,993
down €4,993 (-30.7%), from €16,282 to €11,289
of which Taxes: -€5,257
- Short-term financial debts +€4,710
new in 2025: €4,710
- Reserves +€4,398
up €4,398 (+2.1%), from €207,542 to €211,940
- Gross operating margin +€4,572
up €4,572 (+3.9%), from €116,888 to €121,460
- Taxes +€3,856
up €3,856 (+25.5%), from €15,150 to €19,006
- Financial income -€2,200
down €2,200 (-57.9%), from €3,801 to €1,601
- Staff costs +€1,891
up €1,891 (+3.5%), from €53,760 to €55,651
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 | €296,143 | €275,997 | -€20,146 | -6.8% |
| Fixed assets | 21/28 | €32,522 | €153,057 | +€120,535 | +371% |
| Tangible fixed assets | 22/27 | €9,522 | €6,202 | -€3,320 | -34.9% |
| Furniture and vehicles | 24 | €2,107 | €1,202 | -€906 | -43.0% |
| Other tangible fixed assets | 26 | €7,415 | €5,001 | -€2,414 | -32.6% |
| Financial fixed assets | 28 | €23,000 | €146,855 | +€123,855 | +539% |
| Current assets | 29/58 | €263,621 | €122,940 | -€140,681 | -53.4% |
| Amounts receivable after more than one year | 29 | €65,973 | €13,500 | -€52,473 | -79.5% |
| Other amounts receivable | 291 | €65,973 | €13,500 | -€52,473 | -79.5% |
| Amounts receivable within one year | 40/41 | €174,202 | €99,689 | -€74,514 | -42.8% |
| Trade receivables | 40 | €32,640 | €30,737 | -€1,903 | -5.8% |
| Other amounts receivable | 41 | €141,562 | €68,951 | -€72,611 | -51.3% |
| Cash at bank and in hand | 54/58 | €22,634 | €9,751 | -€12,883 | -56.9% |
| Deferred charges and accrued income | 490/1 | €811 | - | -€811 | |
| Total equity and liabilities | 10/49 | €296,143 | €275,997 | -€20,146 | -6.8% |
| Equity | 10/15 | €207,542 | €211,940 | +€4,398 | +2.1% |
| Reserves | 13 | €207,542 | €211,940 | +€4,398 | +2.1% |
| Distributable reserves | 133 | €207,542 | €211,940 | +€4,398 | +2.1% |
| Amounts payable | 17/49 | €88,601 | €64,057 | -€24,544 | -27.7% |
| Amounts payable within one year | 42/48 | €88,601 | €64,057 | -€24,544 | -27.7% |
| Financial debts | 43 | - | €4,710 | +€4,710 | |
| Credit institutions | 430/8 | - | €4,710 | +€4,710 | |
| Trade debts | 44 | €16,781 | €8,481 | -€8,301 | -49.5% |
| Suppliers | 440/4 | €16,781 | €8,481 | -€8,301 | -49.5% |
| Taxes, remuneration and social security | 45 | €16,282 | €11,289 | -€4,993 | -30.7% |
| Taxes | 450/3 | €8,006 | €2,749 | -€5,257 | -65.7% |
| Remuneration and social security | 454/9 | €8,277 | €8,541 | +€264 | +3.2% |
| Other amounts payable | 47/48 | €55,538 | €39,578 | -€15,960 | -28.7% |
| Remuneration, social security and pensions | 62 | €53,760 | €55,651 | +€1,891 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,320 | €3,320 | -€1 | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €116,888 | €121,460 | +€4,572 | +3.9% |
| Operating profit (loss) | 9901 | €59,303 | €61,970 | +€2,667 | +4.5% |
| Financial income | 75/76B | €3,801 | €1,601 | -€2,200 | -57.9% |
| Recurring financial income | 75 | €3,801 | €1,601 | -€2,200 | -57.9% |
| Financial charges | 65/66B | €239 | €589 | +€350 | +146% |
| Recurring financial charges | 65 | €239 | €589 | +€350 | +146% |
| Profit (loss) for the period before taxes | 9903 | €62,865 | €62,982 | +€117 | +0.2% |
| Income taxes | 67/77 | €15,150 | €19,006 | +€3,856 | +25.5% |
| Profit (loss) for the period | 9904 | €47,715 | €43,976 | -€3,739 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,715 | €43,976 | -€3,739 | -7.8% |
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 20 October 2026 via checked.be.