DE CUYPER KOEN: 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 KOEN
Largest movements
- Cash +€45,204
up €45,204 (+28.9%), from €156,353 to €201,557
mainly Depreciation (+€14,695) and Deferred charges and accrued income (+€9,942)
- Tangible fixed assets -€14,695
down €14,695 (-31.5%), from €46,600 to €31,905
- Deferred charges and accrued income -€9,942
down €9,942 (-96.0%), from €10,360 to €418
- Receivables within one year -€8,700
down €8,700 (-14.6%), from €59,455 to €50,755
of which Trade receivables: -€9,050
- Reserves +€8,281
up €8,281 (+3.5%), from €234,818 to €243,099
- Gross operating margin -€2,920
down €2,920 (-9.2%), from €31,722 to €28,802
- Taxes -€849
down €849 (-17.2%), from €4,949 to €4,100
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 | €272,768 | €284,636 | +€11,867 | +4.4% |
| Fixed assets | 21/28 | €46,600 | €31,905 | -€14,695 | -31.5% |
| Tangible fixed assets | 22/27 | €46,600 | €31,905 | -€14,695 | -31.5% |
| Furniture and vehicles | 24 | €46,600 | €31,905 | -€14,695 | -31.5% |
| Current assets | 29/58 | €226,168 | €252,731 | +€26,563 | +11.7% |
| Amounts receivable within one year | 40/41 | €59,455 | €50,755 | -€8,700 | -14.6% |
| Trade receivables | 40 | €51,805 | €42,755 | -€9,050 | -17.5% |
| Other amounts receivable | 41 | €7,650 | €8,000 | +€350 | +4.6% |
| Cash at bank and in hand | 54/58 | €156,353 | €201,557 | +€45,204 | +28.9% |
| Deferred charges and accrued income | 490/1 | €10,360 | €418 | -€9,942 | -96.0% |
| Total equity and liabilities | 10/49 | €272,768 | €284,636 | +€11,867 | +4.4% |
| Equity | 10/15 | €253,418 | €261,699 | +€8,281 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,818 | €243,099 | +€8,281 | +3.5% |
| Distributable reserves | 133 | €234,818 | €243,099 | +€8,281 | +3.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,351 | €22,937 | +€3,587 | +18.5% |
| Amounts payable within one year | 42/48 | €18,332 | €21,256 | +€2,924 | +15.9% |
| Trade debts | 44 | €146 | €197 | +€50 | +34.5% |
| Suppliers | 440/4 | €146 | €197 | +€50 | +34.5% |
| Taxes, remuneration and social security | 45 | €8,258 | €8,733 | +€475 | +5.7% |
| Taxes | 450/3 | €8,258 | €8,733 | +€475 | +5.7% |
| Other amounts payable | 47/48 | €9,928 | €12,326 | +€2,399 | +24.2% |
| Accrued charges and deferred income | 492/3 | €1,019 | €1,681 | +€663 | +65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,434 | €14,695 | +€261 | +1.8% |
| Other operating charges | 640/8 | €661 | €783 | +€122 | +18.5% |
| Gross operating margin | 9900 | €31,722 | €28,802 | -€2,920 | -9.2% |
| Operating profit (loss) | 9901 | €16,627 | €13,323 | -€3,304 | -19.9% |
| Financial income | 75/76B | €72 | €83 | +€10 | +14.0% |
| Recurring financial income | 75 | €72 | €83 | +€10 | +14.0% |
| Financial charges | 65/66B | €179 | €192 | +€13 | +7.3% |
| Recurring financial charges | 65 | €179 | €192 | +€13 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €16,521 | €13,214 | -€3,306 | -20.0% |
| Income taxes | 67/77 | €4,949 | €4,100 | -€849 | -17.2% |
| Profit (loss) for the period | 9904 | €11,571 | €9,114 | -€2,457 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,571 | €9,114 | -€2,457 | -21.2% |
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.