CUYPERS - DEBRUYN: 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 - DEBRUYN
Largest movements
- Cash -€13,806
down €13,806 (-79.3%), from €17,415 to €3,609
mainly Contributions, distributions and other (-€16,592) and Debts after one year (-€14,843)
- Tangible fixed assets -€11,923
down €11,923 (-6.9%), from €171,831 to €159,908
of which Furniture and vehicles: -€13,966
- Receivables within one year +€11,128
up €11,128 (+56.9%), from €19,540 to €30,668
of which Trade receivables: +€5,756
- Debts after one year -€14,843
down €14,843 (-43.5%), from €34,102 to €19,259
of which Financial debts: -€14,843
- Tax, wage and social debts -€9,607
down €9,607 (-64.2%), from €14,953 to €5,347
of which Taxes: -€5,570
- Other debts +€5,864
up €5,864 (+35.7%), from €16,436 to €22,300
- Trade debts -€5,466
down €5,466 (-89.5%), from €6,109 to €643
- Reserves +€4,791
up €4,791 (+4.1%), from €116,546 to €121,336
of which Distributable reserves: +€4,791
- Gross operating margin +€8,677
up €8,677 (+17.8%), from €48,764 to €57,441
- Taxes +€2,360
up €2,360 (+31.4%), from €7,513 to €9,872
- Depreciation +€1,164
up €1,164 (+5.0%), from €23,075 to €24,239
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 | €209,591 | €194,692 | -€14,898 | -7.1% |
| Fixed assets | 21/28 | €172,188 | €160,264 | -€11,923 | -6.9% |
| Tangible fixed assets | 22/27 | €171,831 | €159,908 | -€11,923 | -6.9% |
| Land and buildings | 22 | €124,506 | €123,864 | -€642 | -0.5% |
| Plant, machinery and equipment | 23 | €5,740 | €8,425 | +€2,684 | +46.8% |
| Furniture and vehicles | 24 | €41,585 | €27,619 | -€13,966 | -33.6% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €37,403 | €34,428 | -€2,975 | -8.0% |
| Amounts receivable within one year | 40/41 | €19,540 | €30,668 | +€11,128 | +56.9% |
| Trade receivables | 40 | €12,239 | €17,995 | +€5,756 | +47.0% |
| Other amounts receivable | 41 | €7,301 | €12,673 | +€5,372 | +73.6% |
| Cash at bank and in hand | 54/58 | €17,415 | €3,609 | -€13,806 | -79.3% |
| Deferred charges and accrued income | 490/1 | €448 | €151 | -€296 | -66.2% |
| Total equity and liabilities | 10/49 | €209,591 | €194,692 | -€14,898 | -7.1% |
| Equity | 10/15 | €122,901 | €127,692 | +€4,791 | +3.9% |
| Contributions | 10/11 | €6,355 | €6,355 | = | 0.0% |
| Reserves | 13 | €116,546 | €121,336 | +€4,791 | +4.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €116,546 | €121,336 | +€4,791 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €86,690 | €67,001 | -€19,689 | -22.7% |
| Amounts payable after more than one year | 17 | €34,102 | €19,259 | -€14,843 | -43.5% |
| Financial debts | 170/4 | €27,352 | €12,509 | -€14,843 | -54.3% |
| Other amounts payable | 178/9 | €6,750 | €6,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,162 | €43,133 | -€9,029 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €14,664 | €14,843 | +€180 | +1.2% |
| Trade debts | 44 | €6,109 | €643 | -€5,466 | -89.5% |
| Suppliers | 440/4 | €6,109 | €643 | -€5,466 | -89.5% |
| Taxes, remuneration and social security | 45 | €14,953 | €5,347 | -€9,607 | -64.2% |
| Taxes | 450/3 | €10,916 | €5,347 | -€5,570 | -51.0% |
| Remuneration and social security | 454/9 | €4,037 | €0 | -€4,037 | -100% |
| Other amounts payable | 47/48 | €16,436 | €22,300 | +€5,864 | +35.7% |
| Accrued charges and deferred income | 492/3 | €426 | €4,609 | +€4,183 | +982% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,075 | €24,239 | +€1,164 | +5.0% |
| Other operating charges | 640/8 | €1,949 | €2,090 | +€142 | +7.3% |
| Gross operating margin | 9900 | €48,764 | €57,441 | +€8,677 | +17.8% |
| Operating profit (loss) | 9901 | €23,741 | €31,112 | +€7,371 | +31.0% |
| Financial income | 75/76B | €212 | €736 | +€524 | +247% |
| Recurring financial income | 75 | €212 | €736 | +€524 | +247% |
| Financial charges | 65/66B | €706 | €593 | -€113 | -16.0% |
| Recurring financial charges | 65 | €706 | €593 | -€113 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €23,246 | €31,255 | +€8,009 | +34.5% |
| Income taxes | 67/77 | €7,513 | €9,872 | +€2,360 | +31.4% |
| Profit (loss) for the period | 9904 | €15,734 | €21,383 | +€5,649 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,734 | €21,383 | +€5,649 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.