Kuijer: 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.
Kuijer
Largest movements
- Tangible fixed assets +€3,782
up €3,782 (+89.4%), from €4,230 to €8,012
of which Furniture and vehicles: +€4,887
- Receivables within one year +€2,263
up €2,263 (+19.2%), from €11,796 to €14,058
of which Trade receivables: +€2,704
- Deferred charges and accrued income -€716
down €716 (-45.2%), from €1,586 to €869
- Reserves +€4,962
up €4,962 (+30.9%), from €16,050 to €21,012
- Tax, wage and social debts +€1,445
up €1,445 (+145%), from €998 to €2,443
- Other debts -€852
down €852 (-96.9%), from €880 to €27
- Depreciation +€5,219
up €5,219 (+369%), from €1,414 to €6,633
- Gross operating margin +€4,406
up €4,406 (+26.8%), from €16,468 to €20,875
- Other operating charges -€1,835
down €1,835 (-61.5%), from €2,983 to €1,147
- Taxes +€1,667
up €1,667 (+214%), from €780 to €2,446
- Financial charges -€816
down €816 (-66.3%), from €1,232 to €416
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 | €36,994 | €42,540 | +€5,546 | +15.0% |
| Fixed assets | 21/28 | €6,480 | €10,262 | +€3,782 | +58.4% |
| Tangible fixed assets | 22/27 | €4,230 | €8,012 | +€3,782 | +89.4% |
| Plant, machinery and equipment | 23 | €3,909 | €2,805 | -€1,105 | -28.3% |
| Furniture and vehicles | 24 | €321 | €5,208 | +€4,887 | +1,525% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €30,514 | €32,278 | +€1,764 | +5.8% |
| Amounts receivable within one year | 40/41 | €11,796 | €14,058 | +€2,263 | +19.2% |
| Trade receivables | 40 | €10,683 | €13,387 | +€2,704 | +25.3% |
| Other amounts receivable | 41 | €1,113 | €671 | -€441 | -39.7% |
| Cash at bank and in hand | 54/58 | €17,133 | €17,350 | +€217 | +1.3% |
| Deferred charges and accrued income | 490/1 | €1,586 | €869 | -€716 | -45.2% |
| Total equity and liabilities | 10/49 | €36,994 | €42,540 | +€5,546 | +15.0% |
| Equity | 10/15 | €34,650 | €39,612 | +€4,962 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,050 | €21,012 | +€4,962 | +30.9% |
| Distributable reserves | 133 | €16,050 | €21,012 | +€4,962 | +30.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,344 | €2,928 | +€584 | +24.9% |
| Amounts payable within one year | 42/48 | €2,301 | €2,928 | +€627 | +27.2% |
| Trade debts | 44 | €424 | €458 | +€34 | +8.0% |
| Suppliers | 440/4 | €424 | €458 | +€34 | +8.0% |
| Taxes, remuneration and social security | 45 | €998 | €2,443 | +€1,445 | +145% |
| Taxes | 450/3 | €998 | €2,443 | +€1,445 | +145% |
| Other amounts payable | 47/48 | €880 | €27 | -€852 | -96.9% |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,414 | €6,633 | +€5,219 | +369% |
| Other operating charges | 640/8 | €2,983 | €1,147 | -€1,835 | -61.5% |
| Gross operating margin | 9900 | €16,468 | €20,875 | +€4,406 | +26.8% |
| Operating profit (loss) | 9901 | €12,072 | €13,094 | +€1,022 | +8.5% |
| Financial income | 75/76B | €23 | €13 | -€9 | -42.2% |
| Recurring financial income | 75 | €23 | €13 | -€9 | -42.2% |
| Financial charges | 65/66B | €1,232 | €416 | -€816 | -66.3% |
| Recurring financial charges | 65 | €1,232 | €416 | -€816 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €10,862 | €12,692 | +€1,829 | +16.8% |
| Income taxes | 67/77 | €780 | €2,446 | +€1,667 | +214% |
| Profit (loss) for the period | 9904 | €10,083 | €10,246 | +€163 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,083 | €10,246 | +€163 | +1.6% |
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.