De Cuyper: 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.
De Cuyper
Largest movements
- Receivables within one year -€30,267
down €30,267 (-43.7%), from €69,314 to €39,047
of which Trade receivables: -€30,351
- Cash +€27,753
up €27,753 (+69.9%), from €39,702 to €67,456
mainly Receivables within one year (+€30,267) and Other debts (+€3,904)
- Profit (loss) carried forward -€7,879
down €7,879 (-12.8%), from €61,596 to €53,717
- Other debts +€3,904
up €3,904 (+20.9%), from €18,719 to €22,623
- Gross operating margin -€24,586
down €24,586, from €16,954 to -€7,632
- Taxes -€3,679
no longer reported in 2025 (was €3,679)
- Financial income -€301
down €301 (-63.5%), from €474 to €173
- Staff costs -€176
no longer reported in 2025 (was €176)
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 | €109,923 | €107,178 | -€2,745 | -2.5% |
| Fixed assets | 21/28 | €906 | €675 | -€231 | -25.5% |
| Tangible fixed assets | 22/27 | €906 | €675 | -€231 | -25.5% |
| Plant, machinery and equipment | 23 | €906 | €675 | -€231 | -25.5% |
| Current assets | 29/58 | €109,016 | €106,503 | -€2,513 | -2.3% |
| Amounts receivable within one year | 40/41 | €69,314 | €39,047 | -€30,267 | -43.7% |
| Trade receivables | 40 | €67,685 | €37,334 | -€30,351 | -44.8% |
| Other amounts receivable | 41 | €1,629 | €1,713 | +€84 | +5.2% |
| Cash at bank and in hand | 54/58 | €39,702 | €67,456 | +€27,753 | +69.9% |
| Total equity and liabilities | 10/49 | €109,923 | €107,178 | -€2,745 | -2.5% |
| Equity | 10/15 | €82,363 | €74,484 | -€7,879 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €2,167 | €2,167 | = | 0.0% |
| Distributable reserves | 133 | €2,167 | €2,167 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,596 | €53,717 | -€7,879 | -12.8% |
| Amounts payable | 17/49 | €27,560 | €32,694 | +€5,134 | +18.6% |
| Amounts payable within one year | 42/48 | €27,560 | €32,694 | +€5,134 | +18.6% |
| Trade debts | 44 | €6,512 | €6,901 | +€389 | +6.0% |
| Suppliers | 440/4 | €6,512 | €6,901 | +€389 | +6.0% |
| Taxes, remuneration and social security | 45 | €2,329 | €3,170 | +€841 | +36.1% |
| Taxes | 450/3 | - | €1,072 | +€1,072 | |
| Remuneration and social security | 454/9 | €2,329 | €2,098 | -€231 | -9.9% |
| Other amounts payable | 47/48 | €18,719 | €22,623 | +€3,904 | +20.9% |
| Remuneration, social security and pensions | 62 | €176 | - | -€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €231 | = | 0.0% |
| Other operating charges | 640/8 | €142 | €53 | -€89 | -62.7% |
| Gross operating margin | 9900 | €16,954 | -€7,632 | -€24,586 | |
| Operating profit (loss) | 9901 | €16,404 | -€7,917 | -€24,321 | |
| Financial income | 75/76B | €474 | €173 | -€301 | -63.5% |
| Recurring financial income | 75 | €474 | €173 | -€301 | -63.5% |
| Financial charges | 65/66B | €152 | €135 | -€17 | -10.9% |
| Recurring financial charges | 65 | €152 | €135 | -€17 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €16,726 | -€7,879 | -€24,605 | |
| Income taxes | 67/77 | €3,679 | - | -€3,679 | |
| Profit (loss) for the period | 9904 | €13,047 | -€7,879 | -€20,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,047 | -€7,879 | -€20,926 |
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 30 September 2026 via checked.be.