Kuyp Consult: 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.
Kuyp Consult
Largest movements
- Cash +€123,171
up €123,171 (+127%), from €97,050 to €220,221
mainly Net result for the year (+€104,539) and Tax, wage and social debts (+€10,820)
- Receivables within one year -€5,473
down €5,473 (-13.1%), from €41,693 to €36,220
of which Other amounts receivable: -€11,211
- Reserves +€104,539
up €104,539 (+127%), from €82,454 to €186,993
- Tax, wage and social debts +€10,820
up €10,820 (+20.7%), from €52,268 to €63,088
of which Taxes: +€8,165
- Gross operating margin +€34,063
up €34,063 (+28.6%), from €119,143 to €153,206
- Taxes +€12,152
up €12,152 (+36.6%), from €33,161 to €45,313
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 | €142,021 | €257,371 | +€115,350 | +81.2% |
| Fixed assets | 21/28 | €1,175 | €891 | -€284 | -24.2% |
| Tangible fixed assets | 22/27 | €1,175 | €891 | -€284 | -24.2% |
| Plant, machinery and equipment | 23 | €1,175 | €891 | -€284 | -24.2% |
| Current assets | 29/58 | €140,846 | €256,480 | +€115,634 | +82.1% |
| Amounts receivable within one year | 40/41 | €41,693 | €36,220 | -€5,473 | -13.1% |
| Trade receivables | 40 | €29,201 | €34,939 | +€5,738 | +19.6% |
| Other amounts receivable | 41 | €12,492 | €1,281 | -€11,211 | -89.7% |
| Cash at bank and in hand | 54/58 | €97,050 | €220,221 | +€123,171 | +127% |
| Deferred charges and accrued income | 490/1 | €2,103 | €40 | -€2,064 | -98.1% |
| Total equity and liabilities | 10/49 | €142,021 | €257,371 | +€115,350 | +81.2% |
| Equity | 10/15 | €87,454 | €191,993 | +€104,539 | +120% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,454 | €186,993 | +€104,539 | +127% |
| Distributable reserves | 133 | €82,454 | €186,993 | +€104,539 | +127% |
| Amounts payable | 17/49 | €54,567 | €65,378 | +€10,811 | +19.8% |
| Amounts payable within one year | 42/48 | €54,567 | €65,378 | +€10,811 | +19.8% |
| Trade debts | 44 | €2,298 | €2,290 | -€8 | -0.4% |
| Suppliers | 440/4 | €2,298 | €2,290 | -€8 | -0.4% |
| Taxes, remuneration and social security | 45 | €52,268 | €63,088 | +€10,820 | +20.7% |
| Taxes | 450/3 | €52,268 | €60,433 | +€8,165 | +15.6% |
| Remuneration and social security | 454/9 | - | €2,655 | +€2,655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €284 | +€39 | +15.8% |
| Other operating charges | 640/8 | €407 | €553 | +€145 | +35.6% |
| Gross operating margin | 9900 | €119,143 | €153,206 | +€34,063 | +28.6% |
| Operating profit (loss) | 9901 | €118,490 | €152,369 | +€33,879 | +28.6% |
| Financial income | 75/76B | €78 | €0 | -€78 | -100.0% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -100.0% |
| Financial charges | 65/66B | €2,953 | €2,517 | -€436 | -14.8% |
| Recurring financial charges | 65 | €2,953 | €2,517 | -€436 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €115,615 | €149,852 | +€34,237 | +29.6% |
| Income taxes | 67/77 | €33,161 | €45,313 | +€12,152 | +36.6% |
| Profit (loss) for the period | 9904 | €82,454 | €104,539 | +€22,085 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,454 | €104,539 | +€22,085 | +26.8% |
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.