DE CUYPER-CATTARUZZA: 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.
DE CUYPER-CATTARUZZA
Largest movements
- Receivables within one year +€119,305
up €119,305 (+80.3%), from €148,591 to €267,896
of which Other amounts receivable: +€121,801
- Receivables after one year -€90,000
no longer reported in 2025 (was €90,000)
- Tangible fixed assets +€61,312
up €61,312 (+79.5%), from €77,076 to €138,388
of which Furniture and vehicles: +€33,997
- Cash -€27,756
down €27,756 (-27.7%), from €100,043 to €72,287
mainly Contributions, distributions and other (-€220,000) and Receivables within one year (-€119,305)
- Debts after one year +€60,477
new in 2025: €60,477
- Current portion of long-term debt +€33,130
up €33,130 (+224%), from €14,800 to €47,930
- Profit (loss) carried forward -€29,436
down €29,436 (-13.2%), from €222,294 to €192,858
- Tax, wage and social debts -€22,595
down €22,595 (-19.3%), from €116,791 to €94,196
- Trade debts +€20,736
up €20,736 (+40.3%), from €51,460 to €72,196
- Depreciation +€4,705
up €4,705 (+15.6%), from €30,206 to €34,911
- Financial income +€3,105
up €3,105 (+19.5%), from €15,932 to €19,037
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 | €425,805 | €488,117 | +€62,312 | +14.6% |
| Formation expenses | 20 | €1,001 | €751 | -€250 | -25.0% |
| Fixed assets | 21/28 | €77,076 | €138,388 | +€61,312 | +79.5% |
| Tangible fixed assets | 22/27 | €77,076 | €138,388 | +€61,312 | +79.5% |
| Plant, machinery and equipment | 23 | €51,677 | €78,992 | +€27,315 | +52.9% |
| Furniture and vehicles | 24 | €25,399 | €59,396 | +€33,997 | +134% |
| Current assets | 29/58 | €347,728 | €348,978 | +€1,250 | +0.4% |
| Amounts receivable after more than one year | 29 | €90,000 | - | -€90,000 | |
| Other amounts receivable | 291 | €90,000 | - | -€90,000 | |
| Amounts receivable within one year | 40/41 | €148,591 | €267,896 | +€119,305 | +80.3% |
| Trade receivables | 40 | €48,053 | €45,557 | -€2,496 | -5.2% |
| Other amounts receivable | 41 | €100,538 | €222,339 | +€121,801 | +121% |
| Cash at bank and in hand | 54/58 | €100,043 | €72,287 | -€27,756 | -27.7% |
| Deferred charges and accrued income | 490/1 | €9,094 | €8,795 | -€299 | -3.3% |
| Total equity and liabilities | 10/49 | €425,805 | €488,117 | +€62,312 | +14.6% |
| Equity | 10/15 | €242,754 | €213,318 | -€29,436 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,294 | €192,858 | -€29,436 | -13.2% |
| Amounts payable | 17/49 | €183,051 | €274,799 | +€91,748 | +50.1% |
| Amounts payable after more than one year | 17 | - | €60,477 | +€60,477 | |
| Financial debts | 170/4 | - | €60,477 | +€60,477 | |
| Amounts payable within one year | 42/48 | €183,051 | €214,322 | +€31,271 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €14,800 | €47,930 | +€33,130 | +224% |
| Trade debts | 44 | €51,460 | €72,196 | +€20,736 | +40.3% |
| Suppliers | 440/4 | €51,460 | €72,196 | +€20,736 | +40.3% |
| Taxes, remuneration and social security | 45 | €116,791 | €94,196 | -€22,595 | -19.3% |
| Taxes | 450/3 | €116,791 | €94,196 | -€22,595 | -19.3% |
| Remuneration, social security and pensions | 62 | - | €1,671 | +€1,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,206 | €34,911 | +€4,705 | +15.6% |
| Other operating charges | 640/8 | €1,712 | €1,767 | +€55 | +3.2% |
| Gross operating margin | 9900 | €287,475 | €285,421 | -€2,054 | -0.7% |
| Operating profit (loss) | 9901 | €255,557 | €247,072 | -€8,485 | -3.3% |
| Financial income | 75/76B | €15,932 | €19,037 | +€3,105 | +19.5% |
| Recurring financial income | 75 | €15,932 | €19,037 | +€3,105 | +19.5% |
| Financial charges | 65/66B | €7,947 | €7,590 | -€357 | -4.5% |
| Recurring financial charges | 65 | €7,947 | €7,590 | -€357 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €263,542 | €258,519 | -€5,023 | -1.9% |
| Income taxes | 67/77 | €65,983 | €67,955 | +€1,972 | +3.0% |
| Profit (loss) for the period | 9904 | €197,559 | €190,564 | -€6,995 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €197,559 | €190,564 | -€6,995 | -3.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.