EDDY DEKUYPER: 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.
EDDY DEKUYPER
Largest movements
- Receivables within one year -€41,844
down €41,844 (-99.3%), from €42,147 to €304
of which Other amounts receivable: -€39,417
- Cash +€20,422
up €20,422 (+23.0%), from €88,816 to €109,238
mainly Receivables within one year (+€41,844) and Deferred charges and accrued income (+€1,363)
- Tangible fixed assets -€1,897
down €1,897 (-6.1%), from €31,127 to €29,230
of which Plant, machinery and equipment: -€987
- Profit (loss) carried forward -€17,098
down €17,098 (-25.8%), from €66,318 to €49,220
- Other debts -€3,158
down €3,158 (-100%), from €3,158 to €0
- Trade debts -€2,225
down €2,225 (-87.6%), from €2,541 to €316
- Staff costs -€5,120
down €5,120 (-92.1%), from €5,560 to €440
- Provisions +€3,164
up €3,164, from -€3,164 to €0
- Depreciation -€1,799
down €1,799 (-66.4%), from €2,709 to €910
- Financial charges -€1,780
down €1,780 (-89.0%), from €1,999 to €219
- Gross operating margin +€1,557
up €1,557 (+16.6%), from -€9,368 to -€7,811
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 | €169,120 | €144,439 | -€24,682 | -14.6% |
| Fixed assets | 21/28 | €36,013 | €34,116 | -€1,897 | -5.3% |
| Tangible fixed assets | 22/27 | €31,127 | €29,230 | -€1,897 | -6.1% |
| Land and buildings | 22 | €29,645 | €29,195 | -€450 | -1.5% |
| Plant, machinery and equipment | 23 | €987 | €0 | -€987 | -100% |
| Furniture and vehicles | 24 | €495 | €35 | -€460 | -92.9% |
| Financial fixed assets | 28 | €4,886 | €4,886 | = | 0.0% |
| Current assets | 29/58 | €133,107 | €110,323 | -€22,785 | -17.1% |
| Amounts receivable within one year | 40/41 | €42,147 | €304 | -€41,844 | -99.3% |
| Trade receivables | 40 | €2,426 | €0 | -€2,426 | -100% |
| Other amounts receivable | 41 | €39,721 | €304 | -€39,417 | -99.2% |
| Cash at bank and in hand | 54/58 | €88,816 | €109,238 | +€20,422 | +23.0% |
| Deferred charges and accrued income | 490/1 | €2,144 | €781 | -€1,363 | -63.6% |
| Total equity and liabilities | 10/49 | €169,120 | €144,439 | -€24,682 | -14.6% |
| Equity | 10/15 | €161,221 | €144,123 | -€17,098 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,302 | €76,302 | = | 0.0% |
| Distributable reserves | 133 | €76,302 | €76,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,318 | €49,220 | -€17,098 | -25.8% |
| Amounts payable | 17/49 | €7,900 | €316 | -€7,584 | -96.0% |
| Amounts payable within one year | 42/48 | €6,223 | €316 | -€5,907 | -94.9% |
| Trade debts | 44 | €2,541 | €316 | -€2,225 | -87.6% |
| Suppliers | 440/4 | €2,541 | €316 | -€2,225 | -87.6% |
| Taxes, remuneration and social security | 45 | €524 | €0 | -€524 | -100% |
| Taxes | 450/3 | €524 | €0 | -€524 | -100% |
| Other amounts payable | 47/48 | €3,158 | €0 | -€3,158 | -100% |
| Accrued charges and deferred income | 492/3 | €1,676 | €0 | -€1,676 | -100% |
| Non-recurring operating income | 76A | €6,787 | €1,899 | -€4,888 | -72.0% |
| Remuneration, social security and pensions | 62 | €5,560 | €440 | -€5,120 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,709 | €910 | -€1,799 | -66.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,164 | €0 | +€3,164 | |
| Other operating charges | 640/8 | €3,181 | €2,924 | -€257 | -8.1% |
| Non-recurring operating charges | 66A | €445 | €4,794 | +€4,349 | +978% |
| Gross operating margin | 9900 | -€9,368 | -€7,811 | +€1,557 | +16.6% |
| Operating profit (loss) | 9901 | -€18,099 | -€16,879 | +€1,220 | +6.7% |
| Financial charges | 65/66B | €1,999 | €219 | -€1,780 | -89.0% |
| Recurring financial charges | 65 | €1,999 | €219 | -€1,780 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,098 | -€17,098 | +€2,999 | +14.9% |
| Income taxes | 67/77 | €328 | €0 | -€328 | -100% |
| Profit (loss) for the period | 9904 | -€20,426 | -€17,098 | +€3,328 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,426 | -€17,098 | +€3,328 | +16.3% |
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 16 October 2026 via checked.be.