DE KUYPER DIRK: 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 DIRK
Largest movements
- Tangible fixed assets -€93,733
down €93,733 (-27.2%), from €344,325 to €250,592
of which Plant, machinery and equipment: -€65,281
- Cash -€59,305
down €59,305 (-85.4%), from €69,441 to €10,136
mainly Other debts (-€180,581) and Trade debts (-€17,643)
- Receivables within one year -€36,712
down €36,712 (-24.0%), from €153,127 to €116,415
of which Trade receivables: -€31,269
- Other debts -€180,581
down €180,581 (-67.4%), from €268,037 to €87,456
- Trade debts -€17,643
down €17,643 (-64.0%), from €27,587 to €9,944
- Profit (loss) carried forward +€6,306
up €6,306 (+15.1%), from -€41,670 to -€35,364
- Other operating charges -€24,066
down €24,066 (-96.5%), from €24,948 to €883
- Gross operating margin +€8,394
up €8,394 (+8.0%), from €104,752 to €113,146
- Depreciation +€7,078
up €7,078 (+8.2%), from €86,798 to €93,877
- Financial charges -€5,890
down €5,890 (-33.0%), from €17,828 to €11,938
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 | €571,333 | €377,424 | -€193,908 | -33.9% |
| Fixed assets | 21/28 | €344,352 | €250,619 | -€93,733 | -27.2% |
| Tangible fixed assets | 22/27 | €344,325 | €250,592 | -€93,733 | -27.2% |
| Plant, machinery and equipment | 23 | €229,929 | €164,648 | -€65,281 | -28.4% |
| Furniture and vehicles | 24 | €114,396 | €85,944 | -€28,452 | -24.9% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €226,981 | €126,805 | -€100,175 | -44.1% |
| Amounts receivable within one year | 40/41 | €153,127 | €116,415 | -€36,712 | -24.0% |
| Trade receivables | 40 | €139,465 | €108,196 | -€31,269 | -22.4% |
| Other amounts receivable | 41 | €13,662 | €8,219 | -€5,443 | -39.8% |
| Cash at bank and in hand | 54/58 | €69,441 | €10,136 | -€59,305 | -85.4% |
| Deferred charges and accrued income | 490/1 | €4,413 | €254 | -€4,159 | -94.3% |
| Total equity and liabilities | 10/49 | €571,333 | €377,424 | -€193,908 | -33.9% |
| Equity | 10/15 | €268,436 | €274,742 | +€6,306 | +2.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €285,106 | €285,106 | = | 0.0% |
| Distributable reserves | 133 | €285,106 | €285,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,670 | -€35,364 | +€6,306 | +15.1% |
| Amounts payable | 17/49 | €302,897 | €102,682 | -€200,214 | -66.1% |
| Amounts payable within one year | 42/48 | €302,090 | €102,434 | -€199,656 | -66.1% |
| Trade debts | 44 | €27,587 | €9,944 | -€17,643 | -64.0% |
| Suppliers | 440/4 | €27,587 | €9,944 | -€17,643 | -64.0% |
| Taxes, remuneration and social security | 45 | €6,466 | €5,034 | -€1,432 | -22.1% |
| Taxes | 450/3 | €5,616 | €5,034 | -€582 | -10.4% |
| Remuneration and social security | 454/9 | €850 | - | -€850 | |
| Other amounts payable | 47/48 | €268,037 | €87,456 | -€180,581 | -67.4% |
| Accrued charges and deferred income | 492/3 | €807 | €248 | -€559 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,798 | €93,877 | +€7,078 | +8.2% |
| Other operating charges | 640/8 | €24,948 | €883 | -€24,066 | -96.5% |
| Gross operating margin | 9900 | €104,752 | €113,146 | +€8,394 | +8.0% |
| Operating profit (loss) | 9901 | -€6,994 | €18,387 | +€25,382 | |
| Financial income | 75/76B | €0 | €14 | +€14 | +5,636% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +5,636% |
| Financial charges | 65/66B | €17,828 | €11,938 | -€5,890 | -33.0% |
| Recurring financial charges | 65 | €17,828 | €11,938 | -€5,890 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,822 | €6,463 | +€31,286 | |
| Income taxes | 67/77 | €148 | €157 | +€10 | +6.4% |
| Profit (loss) for the period | 9904 | -€24,970 | €6,306 | +€31,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,970 | €6,306 | +€31,276 |
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 31 October 2026 via checked.be.