Cuypers Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Tangible fixed assets -€45,935
down €45,935 (-30.5%), from €150,409 to €104,475
of which Land and buildings: -€35,110
- Current investments +€40,351
up €40,351 (+5.5%), from €728,740 to €769,092
- Cash -€13,383
down €13,383 (-42.8%), from €31,283 to €17,900
mainly Other debts (-€120,775) and Current investments (-€40,351)
- Other debts -€120,775
down €120,775 (-57.6%), from €209,636 to €88,861
- Reserves +€98,690
up €98,690 (+14.6%), from €675,899 to €774,589
of which Distributable reserves: +€100,550
- Gross operating margin +€74,802
up €74,802 (+83.9%), from €89,165 to €163,967
- Taxes +€24,618
up €24,618 (+104.0%), from €23,670 to €48,288
- Depreciation -€2,682
down €2,682 (-12.8%), from €20,899 to €18,217
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 | €912,492 | €897,298 | -€15,193 | -1.7% |
| Fixed assets | 21/28 | €150,409 | €104,475 | -€45,935 | -30.5% |
| Tangible fixed assets | 22/27 | €150,409 | €104,475 | -€45,935 | -30.5% |
| Land and buildings | 22 | €136,296 | €101,186 | -€35,110 | -25.8% |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €13,910 | €3,289 | -€10,622 | -76.4% |
| Current assets | 29/58 | €762,082 | €792,823 | +€30,741 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,591 | €5,360 | +€3,768 | +236.8% |
| Trade receivables | 40 | €1,224 | €5,239 | +€4,015 | +328.0% |
| Other amounts receivable | 41 | €367 | €121 | -€247 | -67.2% |
| Current investments | 50/53 | €728,740 | €769,092 | +€40,351 | +5.5% |
| Cash at bank and in hand | 54/58 | €31,283 | €17,900 | -€13,383 | -42.8% |
| Deferred charges and accrued income | 490/1 | €468 | €472 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €912,492 | €897,298 | -€15,193 | -1.7% |
| Equity | 10/15 | €694,499 | €793,189 | +€98,690 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €675,899 | €774,589 | +€98,690 | +14.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €674,039 | €774,589 | +€100,550 | +14.9% |
| Amounts payable | 17/49 | €217,992 | €104,109 | -€113,883 | -52.2% |
| Amounts payable within one year | 42/48 | €217,141 | €104,109 | -€113,032 | -52.1% |
| Trade debts | 44 | €741 | €728 | -€13 | -1.8% |
| Suppliers | 440/4 | €741 | €728 | -€13 | -1.8% |
| Taxes, remuneration and social security | 45 | €6,764 | €14,520 | +€7,756 | +114.7% |
| Taxes | 450/3 | €6,764 | €14,520 | +€7,756 | +114.7% |
| Other amounts payable | 47/48 | €209,636 | €88,861 | -€120,775 | -57.6% |
| Accrued charges and deferred income | 492/3 | €851 | - | -€851 | |
| Non-recurring operating income | 76A | - | €72,000 | +€72,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,899 | €18,217 | -€2,682 | -12.8% |
| Other operating charges | 640/8 | €2,108 | €3,148 | +€1,040 | +49.3% |
| Gross operating margin | 9900 | €89,165 | €163,967 | +€74,802 | +83.9% |
| Operating profit (loss) | 9901 | €66,157 | €142,601 | +€76,444 | +115.6% |
| Financial income | 75/76B | €6,024 | €5,304 | -€719 | -11.9% |
| Recurring financial income | 75 | €6,024 | €5,304 | -€719 | -11.9% |
| Financial charges | 65/66B | €1,620 | €928 | -€692 | -42.7% |
| Recurring financial charges | 65 | €1,620 | €928 | -€692 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €70,560 | €146,978 | +€76,418 | +108.3% |
| Income taxes | 67/77 | €23,670 | €48,288 | +€24,618 | +104.0% |
| Profit (loss) for the period | 9904 | €46,890 | €98,690 | +€51,800 | +110.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,890 | €98,690 | +€51,800 | +110.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.