CUYPERS Marc: 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 Marc
Largest movements
- Receivables within one year +€7,302
up €7,302 (+73.6%), from €9,918 to €17,220
of which Trade receivables: +€4,546
- Tangible fixed assets -€6,285
down €6,285 (-39.9%), from €15,764 to €9,479
of which Plant, machinery and equipment: -€5,492
- Cash -€4,714
down €4,714 (-1.7%), from €281,955 to €277,241
mainly Receivables within one year (-€7,302) and Tax, wage and social debts (-€4,900)
- Tax, wage and social debts -€4,900
down €4,900 (-85.6%), from €5,722 to €822
- Gross operating margin -€6,096
down €6,096 (-25.5%), from €23,861 to €17,765
- Other operating charges +€2,996
up €2,996 (+135%), from €2,212 to €5,208
- Taxes -€1,094
down €1,094 (-17.9%), from €6,111 to €5,017
- Depreciation -€725
down €725 (-11.7%), from €6,217 to €5,492
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,629 | €307,544 | -€3,085 | -1.0% |
| Fixed assets | 21/28 | €15,764 | €9,479 | -€6,285 | -39.9% |
| Tangible fixed assets | 22/27 | €15,764 | €9,479 | -€6,285 | -39.9% |
| Plant, machinery and equipment | 23 | €14,971 | €9,479 | -€5,492 | -36.7% |
| Furniture and vehicles | 24 | €793 | - | -€793 | |
| Current assets | 29/58 | €294,865 | €298,065 | +€3,200 | +1.1% |
| Amounts receivable within one year | 40/41 | €9,918 | €17,220 | +€7,302 | +73.6% |
| Trade receivables | 40 | €9,695 | €14,241 | +€4,546 | +46.9% |
| Other amounts receivable | 41 | €222 | €2,979 | +€2,757 | +1,240% |
| Cash at bank and in hand | 54/58 | €281,955 | €277,241 | -€4,714 | -1.7% |
| Deferred charges and accrued income | 490/1 | €2,992 | €3,603 | +€611 | +20.4% |
| Total equity and liabilities | 10/49 | €310,629 | €307,544 | -€3,085 | -1.0% |
| Equity | 10/15 | €299,077 | €300,681 | +€1,604 | +0.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €274,077 | €275,681 | +€1,604 | +0.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,167 | - | -€11,167 | |
| Distributable reserves | 133 | €260,410 | €273,181 | +€12,771 | +4.9% |
| Amounts payable | 17/49 | €11,552 | €6,863 | -€4,689 | -40.6% |
| Amounts payable within one year | 42/48 | €11,552 | €6,863 | -€4,689 | -40.6% |
| Trade debts | 44 | €1,294 | €4,375 | +€3,081 | +238% |
| Suppliers | 440/4 | €1,294 | €4,375 | +€3,081 | +238% |
| Taxes, remuneration and social security | 45 | €5,722 | €822 | -€4,900 | -85.6% |
| Taxes | 450/3 | €5,722 | €822 | -€4,900 | -85.6% |
| Other amounts payable | 47/48 | €4,536 | €1,666 | -€2,870 | -63.3% |
| Non-recurring operating income | 76A | - | €11,567 | +€11,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,217 | €5,492 | -€725 | -11.7% |
| Other operating charges | 640/8 | €2,212 | €5,208 | +€2,996 | +135% |
| Gross operating margin | 9900 | €23,861 | €17,765 | -€6,096 | -25.5% |
| Operating profit (loss) | 9901 | €15,432 | €7,065 | -€8,367 | -54.2% |
| Financial income | 75/76B | €1,305 | €1,465 | +€160 | +12.3% |
| Recurring financial income | 75 | €1,305 | €1,465 | +€160 | +12.3% |
| Financial charges | 65/66B | €339 | €243 | -€96 | -28.2% |
| Recurring financial charges | 65 | €339 | €243 | -€96 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €16,398 | €8,287 | -€8,111 | -49.5% |
| Income taxes | 67/77 | €6,111 | €5,017 | -€1,094 | -17.9% |
| Profit (loss) for the period | 9904 | €10,287 | €3,270 | -€7,017 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,287 | €3,270 | -€7,017 | -68.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.