KUYKEN: what changed
Two fiscal 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.
KUYKEN
Largest movements
- Cash +€75,468
up €75,468 (+51.3%), from €147,143 to €222,611
mainly Current investments (+€70,000) and Net result for the year (+€42,667)
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Receivables within one year -€12,755
down €12,755 (-53.4%), from €23,881 to €11,125
of which Trade receivables: -€12,226
- Tangible fixed assets -€9,908
down €9,908 (-46.9%), from €21,111 to €11,204
of which Furniture and vehicles: -€9,339
- Deferred charges and accrued income +€9,272
up €9,272 (+585.8%), from €1,583 to €10,855
- Contributions -€18,600
down €18,600 (-100.0%), from €18,600 to €0
- Reserves +€7,192
up €7,192 (+3.3%), from €219,072 to €226,264
- Financial income +€2,098
up €2,098 (+278.5%), from €753 to €2,851
- Gross operating margin +€1,861
up €1,861 (+2.9%), from €64,981 to €66,842
- Taxes +€1,277
up €1,277 (+8.5%), from €14,964 to €16,242
- Depreciation -€938
down €938 (-8.6%), from €10,845 to €9,908
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.
Cash bridge derived
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 | €263,718 | €255,795 | -€7,922 | -3.0% |
| Fixed assets | 21/28 | €21,111 | €11,204 | -€9,908 | -46.9% |
| Tangible fixed assets | 22/27 | €21,111 | €11,204 | -€9,908 | -46.9% |
| Furniture and vehicles | 24 | €13,476 | €4,137 | -€9,339 | -69.3% |
| Other tangible fixed assets | 26 | €7,635 | €7,067 | -€568 | -7.4% |
| Current assets | 29/58 | €242,606 | €244,591 | +€1,985 | +0.8% |
| Amounts receivable within one year | 40/41 | €23,881 | €11,125 | -€12,755 | -53.4% |
| Trade receivables | 40 | €23,352 | €11,125 | -€12,226 | -52.4% |
| Other amounts receivable | 41 | €529 | €0 | -€529 | -100.0% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €147,143 | €222,611 | +€75,468 | +51.3% |
| Deferred charges and accrued income | 490/1 | €1,583 | €10,855 | +€9,272 | +585.8% |
| Total equity and liabilities | 10/49 | €263,718 | €255,795 | -€7,922 | -3.0% |
| Equity | 10/15 | €237,672 | €226,264 | -€11,408 | -4.8% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100.0% |
| Reserves | 13 | €219,072 | €226,264 | +€7,192 | +3.3% |
| Distributable reserves | 133 | €219,072 | €226,264 | +€7,192 | +3.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,045 | €29,531 | +€3,486 | +13.4% |
| Amounts payable within one year | 42/48 | €25,045 | €28,361 | +€3,315 | +13.2% |
| Trade debts | 44 | €567 | €145 | -€422 | -74.4% |
| Suppliers | 440/4 | €567 | €145 | -€422 | -74.4% |
| Taxes, remuneration and social security | 45 | €10,075 | €12,295 | +€2,220 | +22.0% |
| Taxes | 450/3 | €10,075 | €12,295 | +€2,220 | +22.0% |
| Other amounts payable | 47/48 | €14,403 | €15,920 | +€1,517 | +10.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,171 | +€171 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,845 | €9,908 | -€938 | -8.6% |
| Other operating charges | 640/8 | €673 | €696 | +€22 | +3.3% |
| Gross operating margin | 9900 | €64,981 | €66,842 | +€1,861 | +2.9% |
| Operating profit (loss) | 9901 | €53,463 | €56,239 | +€2,776 | +5.2% |
| Financial income | 75/76B | €753 | €2,851 | +€2,098 | +278.5% |
| Recurring financial income | 75 | €753 | €2,851 | +€2,098 | +278.5% |
| Financial charges | 65/66B | €164 | €181 | +€17 | +10.4% |
| Recurring financial charges | 65 | €164 | €181 | +€17 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €54,052 | €58,909 | +€4,857 | +9.0% |
| Income taxes | 67/77 | €14,964 | €16,242 | +€1,277 | +8.5% |
| Profit (loss) for the period | 9904 | €39,088 | €42,667 | +€3,579 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,088 | €42,667 | +€3,579 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.