DESRUMAUX - DE CUYPERE: 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.
DESRUMAUX - DE CUYPERE
Largest movements
- Tangible fixed assets -€28,155
down €28,155 (-8.6%), from €327,016 to €298,861
- Cash -€24,568
down €24,568 (-18.5%), from €132,554 to €107,986
mainly Other debts (-€54,923) and Debts after one year (-€49,866)
- Receivables within one year -€15,753
down €15,753 (-34.5%), from €45,648 to €29,895
of which Trade receivables: -€20,238
- Reserves +€61,850
up €61,850 (+18.9%), from €327,214 to €389,064
- Other debts -€54,923
down €54,923 (-14.3%), from €383,502 to €328,578
- Debts after one year -€49,866
down €49,866 (-33.8%), from €147,414 to €97,548
- Accrued charges and deferred income -€30,800
down €30,800 (-100%), from €30,800 to €0
- Financial charges -€23,912
down €23,912 (-58.4%), from €40,919 to €17,007
- Gross operating margin +€16,890
up €16,890 (+12.9%), from €130,627 to €147,518
- Taxes +€11,261
up €11,261 (+64.5%), from €17,465 to €28,726
- Financial income -€4,485
down €4,485 (-100.0%), from €4,485 to €0
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 | €1,102,386 | €1,033,960 | -€68,425 | -6.2% |
| Fixed assets | 21/28 | €918,343 | €890,188 | -€28,155 | -3.1% |
| Tangible fixed assets | 22/27 | €327,016 | €298,861 | -€28,155 | -8.6% |
| Land and buildings | 22 | €327,016 | €298,861 | -€28,155 | -8.6% |
| Financial fixed assets | 28 | €591,327 | €591,327 | = | 0.0% |
| Current assets | 29/58 | €184,043 | €143,773 | -€40,270 | -21.9% |
| Amounts receivable within one year | 40/41 | €45,648 | €29,895 | -€15,753 | -34.5% |
| Trade receivables | 40 | €45,648 | €25,410 | -€20,238 | -44.3% |
| Other amounts receivable | 41 | €0 | €4,485 | +€4,485 | |
| Cash at bank and in hand | 54/58 | €132,554 | €107,986 | -€24,568 | -18.5% |
| Deferred charges and accrued income | 490/1 | €5,841 | €5,892 | +€51 | +0.9% |
| Total equity and liabilities | 10/49 | €1,102,386 | €1,033,960 | -€68,425 | -6.2% |
| Equity | 10/15 | €477,214 | €539,064 | +€61,850 | +13.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €327,214 | €389,064 | +€61,850 | +18.9% |
| Distributable reserves | 133 | €327,214 | €389,064 | +€61,850 | +18.9% |
| Amounts payable | 17/49 | €625,172 | €494,896 | -€130,275 | -20.8% |
| Amounts payable after more than one year | 17 | €147,414 | €97,548 | -€49,866 | -33.8% |
| Financial debts | 170/4 | €147,414 | €97,548 | -€49,866 | -33.8% |
| Amounts payable within one year | 42/48 | €446,958 | €397,348 | -€49,610 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €47,639 | €49,866 | +€2,227 | +4.7% |
| Trade debts | 44 | €839 | €5,673 | +€4,834 | +576% |
| Suppliers | 440/4 | €839 | €5,673 | +€4,834 | +576% |
| Taxes, remuneration and social security | 45 | €14,978 | €13,231 | -€1,747 | -11.7% |
| Taxes | 450/3 | €14,978 | €13,231 | -€1,747 | -11.7% |
| Other amounts payable | 47/48 | €383,502 | €328,578 | -€54,923 | -14.3% |
| Accrued charges and deferred income | 492/3 | €30,800 | €0 | -€30,800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,652 | €31,800 | +€148 | +0.5% |
| Other operating charges | 640/8 | €8,036 | €8,136 | +€100 | +1.2% |
| Gross operating margin | 9900 | €130,627 | €147,518 | +€16,890 | +12.9% |
| Operating profit (loss) | 9901 | €90,940 | €107,582 | +€16,642 | +18.3% |
| Financial income | 75/76B | €4,485 | €0 | -€4,485 | -100.0% |
| Recurring financial income | 75 | €4,485 | €0 | -€4,485 | -100.0% |
| Financial charges | 65/66B | €40,919 | €17,007 | -€23,912 | -58.4% |
| Recurring financial charges | 65 | €40,919 | €17,007 | -€23,912 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €54,505 | €90,576 | +€36,070 | +66.2% |
| Income taxes | 67/77 | €17,465 | €28,726 | +€11,261 | +64.5% |
| Profit (loss) for the period | 9904 | €37,040 | €61,850 | +€24,810 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,040 | €61,850 | +€24,810 | +67.0% |
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 30 October 2026 via checked.be.