DE KUYPER: 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 KUYPER
Largest movements
- Tangible fixed assets +€16,507
up €16,507 (+43.9%), from €37,610 to €54,117
of which Furniture and vehicles: +€28,369
- Cash -€10,591
down €10,591 (-8.1%), from €131,373 to €120,782
mainly Investment in fixed assets (net) (-€36,185) and Debts after one year (-€9,505)
- Receivables within one year -€3,356
down €3,356 (-56.4%), from €5,953 to €2,597
of which Trade receivables: -€3,438
- Deferred charges and accrued income -€2,645
down €2,645 (-48.2%), from €5,483 to €2,838
- Debts after one year -€9,505
down €9,505 (-56.7%), from €16,767 to €7,261
- Profit (loss) carried forward +€4,953
up €4,953 (+5.5%), from €90,206 to €95,159
- Trade debts +€2,094
up €2,094 (+82.2%), from €2,547 to €4,640
- Staff costs +€13,521
up €13,521 (+15.2%), from €88,947 to €102,468
- Taxes -€4,551
down €4,551 (-63.1%), from €7,214 to €2,663
- Depreciation +€2,842
up €2,842 (+16.9%), from €16,836 to €19,678
- Gross operating margin -€2,708
down €2,708 (-2.0%), from €135,931 to €133,223
- Financial charges +€1,600
up €1,600 (+66.7%), from €2,397 to €3,997
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 | €190,893 | €189,340 | -€1,552 | -0.8% |
| Fixed assets | 21/28 | €39,225 | €55,732 | +€16,507 | +42.1% |
| Tangible fixed assets | 22/27 | €37,610 | €54,117 | +€16,507 | +43.9% |
| Plant, machinery and equipment | 23 | €8,866 | €5,908 | -€2,958 | -33.4% |
| Furniture and vehicles | 24 | €5,334 | €33,703 | +€28,369 | +532% |
| Other tangible fixed assets | 26 | €23,410 | €14,506 | -€8,903 | -38.0% |
| Financial fixed assets | 28 | €1,615 | €1,615 | = | 0.0% |
| Current assets | 29/58 | €151,668 | €133,608 | -€18,060 | -11.9% |
| Stocks and contracts in progress | 3 | €8,859 | €7,392 | -€1,468 | -16.6% |
| Stocks | 30/36 | €8,859 | €7,392 | -€1,468 | -16.6% |
| Amounts receivable within one year | 40/41 | €5,953 | €2,597 | -€3,356 | -56.4% |
| Trade receivables | 40 | €5,953 | €2,515 | -€3,438 | -57.8% |
| Other amounts receivable | 41 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €131,373 | €120,782 | -€10,591 | -8.1% |
| Deferred charges and accrued income | 490/1 | €5,483 | €2,838 | -€2,645 | -48.2% |
| Total equity and liabilities | 10/49 | €190,893 | €189,340 | -€1,552 | -0.8% |
| Equity | 10/15 | €130,045 | €134,998 | +€4,953 | +3.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €33,641 | €33,641 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,215 | €2,215 | = | 0.0% |
| Distributable reserves | 133 | €31,426 | €31,426 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,206 | €95,159 | +€4,953 | +5.5% |
| Amounts payable | 17/49 | €60,848 | €54,343 | -€6,505 | -10.7% |
| Amounts payable after more than one year | 17 | €16,767 | €7,261 | -€9,505 | -56.7% |
| Financial debts | 170/4 | €16,767 | €7,261 | -€9,505 | -56.7% |
| Amounts payable within one year | 42/48 | €44,082 | €47,081 | +€3,000 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €9,307 | €9,505 | +€198 | +2.1% |
| Trade debts | 44 | €2,547 | €4,640 | +€2,094 | +82.2% |
| Suppliers | 440/4 | €2,547 | €4,640 | +€2,094 | +82.2% |
| Taxes, remuneration and social security | 45 | €29,629 | €31,208 | +€1,579 | +5.3% |
| Taxes | 450/3 | €13,935 | €14,644 | +€709 | +5.1% |
| Remuneration and social security | 454/9 | €15,694 | €16,564 | +€870 | +5.5% |
| Other amounts payable | 47/48 | €2,599 | €1,728 | -€871 | -33.5% |
| Non-recurring operating income | 76A | - | €207 | +€207 | |
| Remuneration, social security and pensions | 62 | €88,947 | €102,468 | +€13,521 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,836 | €19,678 | +€2,842 | +16.9% |
| Other operating charges | 640/8 | €107 | €1,436 | +€1,329 | +1,240% |
| Gross operating margin | 9900 | €135,931 | €133,223 | -€2,708 | -2.0% |
| Operating profit (loss) | 9901 | €30,042 | €9,642 | -€20,400 | -67.9% |
| Financial income | 75/76B | €1,837 | €1,971 | +€134 | +7.3% |
| Recurring financial income | 75 | €1,837 | €1,971 | +€134 | +7.3% |
| Financial charges | 65/66B | €2,397 | €3,997 | +€1,600 | +66.7% |
| Recurring financial charges | 65 | €2,397 | €3,997 | +€1,600 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €29,482 | €7,616 | -€21,866 | -74.2% |
| Income taxes | 67/77 | €7,214 | €2,663 | -€4,551 | -63.1% |
| Profit (loss) for the period | 9904 | €22,268 | €4,953 | -€17,315 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,268 | €4,953 | -€17,315 | -77.8% |
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.