FRANS KUYPERS: what changed
FRANS KUYPERS
Largest movements
- Current investments +€109,659
up €109,659 (+96.3%), from €113,906 to €223,565
- Cash -€82,290
down €82,290 (-50.5%), from €163,037 to €80,747
mainly Contributions, distributions and other (-€113,350) and Current investments (-€109,659)
- Tangible fixed assets -€10,091
down €10,091 (-28.6%), from €35,270 to €25,179
of which Furniture and vehicles: -€9,327
- Receivables within one year -€4,212
down €4,212 (-37.0%), from €11,374 to €7,162
of which Other amounts receivable: -€7,226
- Other debts +€108,206
up €108,206 (+618,320%), from €18 to €108,223
- Reserves -€92,705
down €92,705 (-28.2%), from €329,075 to €236,370
- Other operating charges +€2,491
up €2,491 (+261%), from €953 to €3,444
- Taxes -€1,102
down €1,102 (-10.4%), from €10,597 to €9,495
- Financial charges +€1,075
up €1,075, from -€692 to €383
- Gross operating margin +€1,015
up €1,015 (+2.8%), from €36,806 to €37,821
- Financial income +€559
up €559 (+9.8%), from €5,683 to €6,242
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,479 | €355,266 | +€15,787 | +4.7% |
| Fixed assets | 21/28 | €35,270 | €25,179 | -€10,091 | -28.6% |
| Tangible fixed assets | 22/27 | €35,270 | €25,179 | -€10,091 | -28.6% |
| Plant, machinery and equipment | 23 | €2,536 | €1,772 | -€764 | -30.1% |
| Furniture and vehicles | 24 | €32,734 | €23,407 | -€9,327 | -28.5% |
| Current assets | 29/58 | €304,209 | €330,087 | +€25,878 | +8.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,374 | €7,162 | -€4,212 | -37.0% |
| Trade receivables | 40 | €666 | €3,679 | +€3,013 | +453% |
| Other amounts receivable | 41 | €10,709 | €3,483 | -€7,226 | -67.5% |
| Current investments | 50/53 | €113,906 | €223,565 | +€109,659 | +96.3% |
| Cash at bank and in hand | 54/58 | €163,037 | €80,747 | -€82,290 | -50.5% |
| Deferred charges and accrued income | 490/1 | €893 | €3,613 | +€2,721 | +305% |
| Total equity and liabilities | 10/49 | €339,479 | €355,266 | +€15,787 | +4.7% |
| Equity | 10/15 | €336,073 | €243,373 | -€92,700 | -27.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €329,075 | €236,370 | -€92,705 | -28.2% |
| Distributable reserves | 133 | €329,075 | €236,370 | -€92,705 | -28.2% |
| Profit (loss) carried forward | 14 | €798 | €803 | +€5 | +0.6% |
| Amounts payable | 17/49 | €3,406 | €111,893 | +€108,487 | +3,185% |
| Amounts payable within one year | 42/48 | €3,406 | €111,893 | +€108,487 | +3,185% |
| Trade debts | 44 | €550 | €1,269 | +€719 | +131% |
| Suppliers | 440/4 | €550 | €1,269 | +€719 | +131% |
| Taxes, remuneration and social security | 45 | €2,839 | €2,400 | -€439 | -15.5% |
| Taxes | 450/3 | €2,839 | €2,400 | -€439 | -15.5% |
| Other amounts payable | 47/48 | €18 | €108,223 | +€108,206 | +618,320% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,091 | €10,091 | = | 0.0% |
| Other operating charges | 640/8 | €953 | €3,444 | +€2,491 | +261% |
| Gross operating margin | 9900 | €36,806 | €37,821 | +€1,015 | +2.8% |
| Operating profit (loss) | 9901 | €25,762 | €24,286 | -€1,476 | -5.7% |
| Financial income | 75/76B | €5,683 | €6,242 | +€559 | +9.8% |
| Recurring financial income | 75 | €5,683 | €6,242 | +€559 | +9.8% |
| Financial charges | 65/66B | -€692 | €383 | +€1,075 | |
| Recurring financial charges | 65 | -€692 | €383 | +€1,075 | |
| Profit (loss) for the period before taxes | 9903 | €32,137 | €30,145 | -€1,992 | -6.2% |
| Income taxes | 67/77 | €10,597 | €9,495 | -€1,102 | -10.4% |
| Profit (loss) for the period | 9904 | €21,540 | €20,650 | -€890 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,540 | €20,650 | -€890 | -4.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.