CUYPERS en zonen: 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 en zonen
Largest movements
- Cash +€248,870
up €248,870 (+316.0%), from €78,759 to €327,629
mainly Net result for the year (+€163,939) and Investment in fixed assets (net) (+€70,290)
- Tangible fixed assets -€98,853
down €98,853 (-63.9%), from €154,697 to €55,844
of which Furniture and vehicles: -€101,331
- Receivables within one year -€31,040
down €31,040 (-22.9%), from €135,297 to €104,257
of which Trade receivables: -€31,627
- Stocks and contracts -€9,631
down €9,631 (-47.8%), from €20,128 to €10,497
- Reserves +€161,888
up €161,888 (+67.3%), from €240,573 to €402,462
of which Tax-exempt reserves: +€149,508
- Current portion of long-term debt -€20,739
down €20,739 (-92.1%), from €22,525 to €1,786
- Contributions -€17,100
down €17,100 (-90.0%), from €19,000 to €1,900
- Short-term financial debts -€12,543
no longer reported in 2025 (was €12,543)
- Other debts -€11,138
down €11,138 (-13.9%), from €80,160 to €69,022
- Staff costs -€56,081
down €56,081 (-91.6%), from €61,225 to €5,144
- Gross operating margin +€44,383
up €44,383 (+26.8%), from €165,745 to €210,128
- Depreciation -€27,929
down €27,929 (-49.4%), from €56,492 to €28,563
- Taxes -€8,065
down €8,065 (-58.7%), from €13,741 to €5,675
- Other operating charges -€2,880
down €2,880 (-32.1%), from €8,984 to €6,104
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 | €395,024 | €502,158 | +€107,133 | +27.1% |
| Fixed assets | 21/28 | €155,237 | €56,384 | -€98,853 | -63.7% |
| Tangible fixed assets | 22/27 | €154,697 | €55,844 | -€98,853 | -63.9% |
| Plant, machinery and equipment | 23 | €2,817 | €1,408 | -€1,408 | -50.0% |
| Furniture and vehicles | 24 | €124,250 | €22,920 | -€101,331 | -81.6% |
| Other tangible fixed assets | 26 | €27,629 | €31,516 | +€3,886 | +14.1% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €239,788 | €445,774 | +€205,986 | +85.9% |
| Stocks and contracts in progress | 3 | €20,128 | €10,497 | -€9,631 | -47.8% |
| Stocks | 30/36 | €20,128 | €10,497 | -€9,631 | -47.8% |
| Amounts receivable within one year | 40/41 | €135,297 | €104,257 | -€31,040 | -22.9% |
| Trade receivables | 40 | €131,451 | €99,824 | -€31,627 | -24.1% |
| Other amounts receivable | 41 | €3,846 | €4,433 | +€587 | +15.3% |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €78,759 | €327,629 | +€248,870 | +316.0% |
| Deferred charges and accrued income | 490/1 | €5,605 | €3,391 | -€2,214 | -39.5% |
| Total equity and liabilities | 10/49 | €395,024 | €502,158 | +€107,133 | +27.1% |
| Equity | 10/15 | €259,573 | €404,362 | +€144,788 | +55.8% |
| Contributions | 10/11 | €19,000 | €1,900 | -€17,100 | -90.0% |
| Outside capital | 11 | €19,000 | €1,900 | -€17,100 | -90.0% |
| Other | 1109/19 | €19,000 | €1,900 | -€17,100 | -90.0% |
| Reserves | 13 | €240,573 | €402,462 | +€161,888 | +67.3% |
| Tax-exempt reserves | 132 | €15,000 | €164,508 | +€149,508 | +996.7% |
| Distributable reserves | 133 | €225,573 | €237,953 | +€12,380 | +5.5% |
| Amounts payable | 17/49 | €135,451 | €97,796 | -€37,655 | -27.8% |
| Amounts payable after more than one year | 17 | €1,786 | - | -€1,786 | |
| Financial debts | 170/4 | €1,786 | - | -€1,786 | |
| Amounts payable within one year | 42/48 | €133,665 | €97,796 | -€35,869 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €22,525 | €1,786 | -€20,739 | -92.1% |
| Financial debts | 43 | €12,543 | - | -€12,543 | |
| Credit institutions | 430/8 | €12,543 | - | -€12,543 | |
| Trade debts | 44 | €16,495 | €20,910 | +€4,415 | +26.8% |
| Suppliers | 440/4 | €16,495 | €20,910 | +€4,415 | +26.8% |
| Taxes, remuneration and social security | 45 | €1,942 | €6,078 | +€4,136 | +212.9% |
| Taxes | 450/3 | €1,942 | €5,675 | +€3,733 | +192.2% |
| Remuneration and social security | 454/9 | - | €403 | +€403 | |
| Other amounts payable | 47/48 | €80,160 | €69,022 | -€11,138 | -13.9% |
| Remuneration, social security and pensions | 62 | €61,225 | €5,144 | -€56,081 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,492 | €28,563 | -€27,929 | -49.4% |
| Other operating charges | 640/8 | €8,984 | €6,104 | -€2,880 | -32.1% |
| Non-recurring operating charges | 66A | - | €249 | +€249 | |
| Gross operating margin | 9900 | €165,745 | €210,128 | +€44,383 | +26.8% |
| Operating profit (loss) | 9901 | €39,043 | €170,068 | +€131,025 | +335.6% |
| Financial income | 75/76B | €67 | €379 | +€312 | +465.2% |
| Recurring financial income | 75 | €67 | €379 | +€312 | +465.2% |
| Financial charges | 65/66B | €2,011 | €832 | -€1,179 | -58.6% |
| Recurring financial charges | 65 | €2,011 | €832 | -€1,179 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €37,099 | €169,614 | +€132,515 | +357.2% |
| Income taxes | 67/77 | €13,741 | €5,675 | -€8,065 | -58.7% |
| Profit (loss) for the period | 9904 | €23,359 | €163,939 | +€140,580 | +601.8% |
| Transfer from tax-exempt reserves | 789 | €5,000 | €15,000 | +€10,000 | +200.0% |
| Transfer to tax-exempt reserves | 689 | - | €164,508 | +€164,508 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,359 | €14,430 | -€13,928 | -49.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.