MODE CUYPERS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MODE CUYPERS
Largest movements
- Stocks and contracts -€34,516
down €34,516 (-7.2%), from €481,655 to €447,139
- Cash -€13,442
down €13,442 (-52.0%), from €25,839 to €12,397
mainly Trade debts (-€76,986) and Receivables within one year (-€11,143)
- Receivables within one year +€11,143
up €11,143 (+21.6%), from €51,626 to €62,769
- Trade debts -€76,986
down €76,986 (-46.8%), from €164,461 to €87,475
- Profit (loss) carried forward +€22,839
up €22,839 (+15.7%), from -€145,330 to -€122,492
- Short-term financial debts +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Write-downs -€233,290
down €233,290, from €139,854 to -€93,436
- Other operating charges -€70,384
down €70,384 (-94.4%), from €74,594 to €4,210
- Gross operating margin -€28,321
down €28,321 (-28.0%), from €101,024 to €72,703
- Staff costs +€12,466
up €12,466 (+11.1%), from €112,767 to €125,233
- Financial charges -€6,784
down €6,784 (-36.6%), from €18,517 to €11,733
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €626,409 | €589,251 | -€37,158 | -5.9% |
| Fixed assets | 21/28 | €66,564 | €66,306 | -€258 | -0.4% |
| Tangible fixed assets | 22/27 | €64,955 | €64,697 | -€258 | -0.4% |
| Land and buildings | 22 | €64,031 | €64,031 | = | 0.0% |
| Plant, machinery and equipment | 23 | €864 | €666 | -€198 | -22.9% |
| Furniture and vehicles | 24 | €60 | - | -€60 | |
| Financial fixed assets | 28 | €1,609 | €1,609 | = | 0.0% |
| Current assets | 29/58 | €559,845 | €522,945 | -€36,900 | -6.6% |
| Stocks and contracts in progress | 3 | €481,655 | €447,139 | -€34,516 | -7.2% |
| Stocks | 30/36 | €481,655 | €447,139 | -€34,516 | -7.2% |
| Amounts receivable within one year | 40/41 | €51,626 | €62,769 | +€11,143 | +21.6% |
| Trade receivables | 40 | €51,626 | €62,769 | +€11,143 | +21.6% |
| Cash at bank and in hand | 54/58 | €25,839 | €12,397 | -€13,442 | -52.0% |
| Deferred charges and accrued income | 490/1 | €726 | €641 | -€85 | -11.7% |
| Total equity and liabilities | 10/49 | €626,409 | €589,251 | -€37,158 | -5.9% |
| Equity | 10/15 | €323,222 | €346,061 | +€22,839 | +7.1% |
| Contributions | 10/11 | €193,000 | €193,000 | = | 0.0% |
| Capital | 10 | €193,000 | €193,000 | = | 0.0% |
| Issued capital | 100 | €193,000 | €193,000 | = | 0.0% |
| Reserves | 13 | €275,552 | €275,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,300 | €19,300 | = | 0.0% |
| Legal reserve | 130 | €19,300 | €19,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,086 | €5,086 | = | 0.0% |
| Distributable reserves | 133 | €251,166 | €251,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,330 | -€122,492 | +€22,839 | +15.7% |
| Amounts payable | 17/49 | €303,187 | €243,190 | -€59,997 | -19.8% |
| Amounts payable within one year | 42/48 | €303,187 | €242,653 | -€60,535 | -20.0% |
| Financial debts | 43 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Credit institutions | 430/8 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Trade debts | 44 | €164,461 | €87,475 | -€76,986 | -46.8% |
| Suppliers | 440/4 | €164,461 | €87,475 | -€76,986 | -46.8% |
| Taxes, remuneration and social security | 45 | €35,065 | €32,514 | -€2,551 | -7.3% |
| Taxes | 450/3 | €18,329 | €16,653 | -€1,676 | -9.1% |
| Remuneration and social security | 454/9 | €16,736 | €15,861 | -€875 | -5.2% |
| Other amounts payable | 47/48 | €73,662 | €72,664 | -€998 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €538 | +€538 | |
| Non-recurring operating income | 76A | €39,340 | - | -€39,340 | |
| Remuneration, social security and pensions | 62 | €112,767 | €125,233 | +€12,466 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €787 | €258 | -€529 | -67.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €139,854 | -€93,436 | -€233,290 | |
| Other operating charges | 640/8 | €74,594 | €4,210 | -€70,384 | -94.4% |
| Non-recurring operating charges | 66A | - | €2,224 | +€2,224 | |
| Gross operating margin | 9900 | €101,024 | €72,703 | -€28,321 | -28.0% |
| Operating profit (loss) | 9901 | -€226,978 | €34,214 | +€261,191 | |
| Financial income | 75/76B | €2,520 | €358 | -€2,162 | -85.8% |
| Recurring financial income | 75 | €2,520 | €358 | -€2,162 | -85.8% |
| Financial charges | 65/66B | €18,517 | €11,733 | -€6,784 | -36.6% |
| Recurring financial charges | 65 | €18,517 | €11,733 | -€6,784 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€242,975 | €22,839 | +€265,814 | |
| Profit (loss) for the period | 9904 | -€242,975 | €22,839 | +€265,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€242,975 | €22,839 | +€265,814 |
Source: filed annual accounts (NBB), financial years ended 31 July 2023 and 31 July 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.