CUYPERS DANY: 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 DANY
Largest movements
- Cash +€25,634
up €25,634 (+20.5%), from €124,749 to €150,383
mainly Other debts (+€90,480) and Net result for the year (+€59,057)
- Deferred charges and accrued income +€17,739
up €17,739 (+2,593%), from €684 to €18,423
- Other debts +€90,480
up €90,480 (+604%), from €14,984 to €105,464
- Reserves -€40,943
down €40,943 (-38.7%), from €105,797 to €64,854
- Tax, wage and social debts -€4,886
down €4,886 (-32.6%), from €15,002 to €10,117
- Trade debts -€2,443
down €2,443 (-69.3%), from €3,526 to €1,083
- Gross operating margin +€37,657
up €37,657 (+78.1%), from €48,188 to €85,846
- Taxes +€9,811
up €9,811 (+79.7%), from €12,305 to €22,117
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 | €141,809 | €184,018 | +€42,209 | +29.8% |
| Fixed assets | 21/28 | €4,991 | €5,284 | +€293 | +5.9% |
| Tangible fixed assets | 22/27 | €4,991 | €5,284 | +€293 | +5.9% |
| Plant, machinery and equipment | 23 | - | €1,617 | +€1,617 | |
| Furniture and vehicles | 24 | €4,991 | €3,668 | -€1,324 | -26.5% |
| Current assets | 29/58 | €136,818 | €178,734 | +€41,916 | +30.6% |
| Amounts receivable within one year | 40/41 | €11,385 | €9,928 | -€1,457 | -12.8% |
| Trade receivables | 40 | €11,385 | €9,928 | -€1,457 | -12.8% |
| Cash at bank and in hand | 54/58 | €124,749 | €150,383 | +€25,634 | +20.5% |
| Deferred charges and accrued income | 490/1 | €684 | €18,423 | +€17,739 | +2,593% |
| Total equity and liabilities | 10/49 | €141,809 | €184,018 | +€42,209 | +29.8% |
| Equity | 10/15 | €108,297 | €67,354 | -€40,943 | -37.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €105,797 | €64,854 | -€40,943 | -38.7% |
| Distributable reserves | 133 | €105,797 | €64,854 | -€40,943 | -38.7% |
| Amounts payable | 17/49 | €33,512 | €116,664 | +€83,152 | +248% |
| Amounts payable within one year | 42/48 | €33,512 | €116,664 | +€83,152 | +248% |
| Trade debts | 44 | €3,526 | €1,083 | -€2,443 | -69.3% |
| Suppliers | 440/4 | €3,526 | €1,083 | -€2,443 | -69.3% |
| Taxes, remuneration and social security | 45 | €15,002 | €10,117 | -€4,886 | -32.6% |
| Taxes | 450/3 | €15,002 | €10,117 | -€4,886 | -32.6% |
| Other amounts payable | 47/48 | €14,984 | €105,464 | +€90,480 | +604% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,301 | €3,033 | +€733 | +31.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €48,188 | €85,846 | +€37,657 | +78.1% |
| Operating profit (loss) | 9901 | €45,503 | €82,425 | +€36,922 | +81.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,030 | €1,252 | +€222 | +21.5% |
| Recurring financial charges | 65 | €904 | €738 | -€166 | -18.4% |
| Non-recurring financial charges | 66B | €126 | €514 | +€388 | +308% |
| Profit (loss) for the period before taxes | 9903 | €44,473 | €81,174 | +€36,700 | +82.5% |
| Income taxes | 67/77 | €12,305 | €22,117 | +€9,811 | +79.7% |
| Profit (loss) for the period | 9904 | €32,168 | €59,057 | +€26,889 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,168 | €59,057 | +€26,889 | +83.6% |
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 20 October 2026 via checked.be.