WOUTER DECUYPERE: 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.
WOUTER DECUYPERE
Largest movements
- Stocks and contracts +€40,000
up €40,000, from €0 to €40,000
of which Contracts in progress: +€40,000
- Cash +€12,582
up €12,582 (+33.8%), from €37,273 to €49,855
mainly Net result for the year (+€40,817) and Other debts (+€34,519)
- Receivables within one year +€5,692
up €5,692 (+25.0%), from €22,811 to €28,503
of which Trade receivables: +€5,206
- Deferred charges and accrued income +€5,299
up €5,299 (+246.1%), from €2,153 to €7,453
- Other debts +€34,519
up €34,519 (+625.5%), from €5,518 to €40,038
- Trade debts +€26,695
up €26,695 (+153.3%), from €17,412 to €44,107
- Gross operating margin +€69,430
up €69,430 (+71.3%), from €97,429 to €166,859
- Staff costs +€53,764
up €53,764 (+94.1%), from €57,133 to €110,897
- Taxes +€3,955
up €3,955 (+48.7%), from €8,116 to €12,071
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 | €66,403 | €128,923 | +€62,520 | +94.2% |
| Fixed assets | 21/28 | €4,166 | €3,112 | -€1,054 | -25.3% |
| Tangible fixed assets | 22/27 | €2,686 | €1,632 | -€1,054 | -39.2% |
| Land and buildings | 22 | €1,832 | €1,632 | -€200 | -10.9% |
| Furniture and vehicles | 24 | €854 | €0 | -€854 | -100.0% |
| Financial fixed assets | 28 | €1,480 | €1,480 | = | 0.0% |
| Current assets | 29/58 | €62,237 | €125,810 | +€63,573 | +102.1% |
| Stocks and contracts in progress | 3 | €0 | €40,000 | +€40,000 | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €22,811 | €28,503 | +€5,692 | +25.0% |
| Trade receivables | 40 | €16,358 | €21,564 | +€5,206 | +31.8% |
| Other amounts receivable | 41 | €6,453 | €6,940 | +€486 | +7.5% |
| Cash at bank and in hand | 54/58 | €37,273 | €49,855 | +€12,582 | +33.8% |
| Deferred charges and accrued income | 490/1 | €2,153 | €7,453 | +€5,299 | +246.1% |
| Total equity and liabilities | 10/49 | €66,403 | €128,923 | +€62,520 | +94.2% |
| Equity | 10/15 | €41,200 | €42,017 | +€817 | +2.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,200 | €41,017 | +€817 | +2.0% |
| Amounts payable | 17/49 | €25,203 | €86,906 | +€61,703 | +244.8% |
| Amounts payable within one year | 42/48 | €25,203 | €86,906 | +€61,703 | +244.8% |
| Trade debts | 44 | €17,412 | €44,107 | +€26,695 | +153.3% |
| Suppliers | 440/4 | €17,412 | €44,107 | +€26,695 | +153.3% |
| Taxes, remuneration and social security | 45 | €2,273 | €2,761 | +€488 | +21.5% |
| Taxes | 450/3 | €2,198 | €2,686 | +€488 | +22.2% |
| Remuneration and social security | 454/9 | €75 | €75 | = | 0.0% |
| Other amounts payable | 47/48 | €5,518 | €40,038 | +€34,519 | +625.5% |
| Remuneration, social security and pensions | 62 | €57,133 | €110,897 | +€53,764 | +94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,621 | €1,054 | -€1,567 | -59.8% |
| Other operating charges | 640/8 | €974 | €1,438 | +€464 | +47.6% |
| Gross operating margin | 9900 | €97,429 | €166,859 | +€69,430 | +71.3% |
| Operating profit (loss) | 9901 | €36,702 | €53,471 | +€16,769 | +45.7% |
| Financial income | 75/76B | €574 | €5 | -€569 | -99.2% |
| Recurring financial income | 75 | €574 | €5 | -€569 | -99.2% |
| Financial charges | 65/66B | €1,546 | €588 | -€958 | -62.0% |
| Recurring financial charges | 65 | €1,546 | €588 | -€958 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €35,729 | €52,887 | +€17,158 | +48.0% |
| Income taxes | 67/77 | €8,116 | €12,071 | +€3,955 | +48.7% |
| Profit (loss) for the period | 9904 | €27,614 | €40,817 | +€13,203 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,614 | €40,817 | +€13,203 | +47.8% |
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 4 October 2026 via checked.be.