De Cuyper Consult: 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 Consult
Largest movements
- Stocks and contracts +€258,338
up €258,338 (+60.5%), from €427,190 to €685,528
- Tangible fixed assets -€36,089
down €36,089 (-41.6%), from €86,724 to €50,636
- Cash -€13,276
down €13,276 (-64.4%), from €20,611 to €7,336
mainly Stocks and contracts (-€258,338) and Contributions, distributions and other (-€57,819)
- Other debts +€213,455
up €213,455 (+139%), from €154,031 to €367,486
- Debts after one year +€60,021
up €60,021 (+187%), from €32,058 to €92,079
of which Other amounts payable: +€80,000
- Reserves -€57,819
down €57,819 (-82.1%), from €70,434 to €12,616
- Short-term financial debts -€50,000
down €50,000 (-22.2%), from €225,000 to €175,000
- Profit (loss) carried forward +€41,999
up €41,999, from €0 to €41,999
- Gross operating margin +€64,876
up €64,876 (+53.3%), from €121,618 to €186,494
- Other operating charges +€15,336
up €15,336 (+858%), from €1,787 to €17,124
- Staff costs +€9,561
up €9,561 (+20.5%), from €46,705 to €56,266
- Financial charges +€6,349
up €6,349 (+36.4%), from €17,446 to €23,795
- Taxes +€6,151
up €6,151 (+105%), from €5,853 to €12,004
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 | €548,070 | €756,499 | +€208,430 | +38.0% |
| Fixed assets | 21/28 | €86,724 | €50,636 | -€36,089 | -41.6% |
| Tangible fixed assets | 22/27 | €86,724 | €50,636 | -€36,089 | -41.6% |
| Furniture and vehicles | 24 | €86,724 | €50,636 | -€36,089 | -41.6% |
| Current assets | 29/58 | €461,345 | €705,864 | +€244,518 | +53.0% |
| Stocks and contracts in progress | 3 | €427,190 | €685,528 | +€258,338 | +60.5% |
| Stocks | 30/36 | €427,190 | €685,528 | +€258,338 | +60.5% |
| Amounts receivable within one year | 40/41 | €13,544 | €13,000 | -€544 | -4.0% |
| Trade receivables | 40 | €13,544 | €13,000 | -€544 | -4.0% |
| Cash at bank and in hand | 54/58 | €20,611 | €7,336 | -€13,276 | -64.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €548,070 | €756,499 | +€208,430 | +38.0% |
| Equity | 10/15 | €80,434 | €64,615 | -€15,820 | -19.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €70,434 | €12,616 | -€57,819 | -82.1% |
| Distributable reserves | 133 | €70,434 | €12,616 | -€57,819 | -82.1% |
| Profit (loss) carried forward | 14 | €0 | €41,999 | +€41,999 | |
| Amounts payable | 17/49 | €467,635 | €691,885 | +€224,249 | +48.0% |
| Amounts payable after more than one year | 17 | €32,058 | €92,079 | +€60,021 | +187% |
| Financial debts | 170/4 | €32,058 | €12,079 | -€19,979 | -62.3% |
| Other amounts payable | 178/9 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €435,577 | €594,378 | +€158,800 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €23,042 | €19,979 | -€3,063 | -13.3% |
| Financial debts | 43 | €225,000 | €175,000 | -€50,000 | -22.2% |
| Credit institutions | 430/8 | €225,000 | €175,000 | -€50,000 | -22.2% |
| Trade debts | 44 | €5,597 | €11,091 | +€5,494 | +98.1% |
| Suppliers | 440/4 | €5,597 | €11,091 | +€5,494 | +98.1% |
| Taxes, remuneration and social security | 45 | €27,906 | €20,822 | -€7,085 | -25.4% |
| Taxes | 450/3 | €25,760 | €19,333 | -€6,427 | -25.0% |
| Remuneration and social security | 454/9 | €2,146 | €1,489 | -€658 | -30.6% |
| Other amounts payable | 47/48 | €154,031 | €367,486 | +€213,455 | +139% |
| Accrued charges and deferred income | 492/3 | - | €5,428 | +€5,428 | |
| Remuneration, social security and pensions | 62 | €46,705 | €56,266 | +€9,561 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,544 | €36,089 | +€545 | +1.5% |
| Other operating charges | 640/8 | €1,787 | €17,124 | +€15,336 | +858% |
| Gross operating margin | 9900 | €121,618 | €186,494 | +€64,876 | +53.3% |
| Operating profit (loss) | 9901 | €37,581 | €77,015 | +€39,434 | +105% |
| Financial income | 75/76B | €0 | €783 | +€783 | |
| Recurring financial income | 75 | €0 | €783 | +€783 | |
| Financial charges | 65/66B | €17,446 | €23,795 | +€6,349 | +36.4% |
| Recurring financial charges | 65 | €17,446 | €23,795 | +€6,349 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €20,135 | €54,003 | +€33,869 | +168% |
| Income taxes | 67/77 | €5,853 | €12,004 | +€6,151 | +105% |
| Profit (loss) for the period | 9904 | €14,282 | €41,999 | +€27,717 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €14,282 | €41,999 | +€27,717 | +194% |
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 29 October 2026 via checked.be.