AT CUSTOMS: 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.
AT CUSTOMS
Largest movements
- Cash +€16,008
up €16,008 (+60.6%), from €26,436 to €42,444
mainly Net result for the year (+€28,339) and Receivables within one year (+€8,883)
- Receivables within one year -€8,883
down €8,883 (-62.0%), from €14,318 to €5,435
of which Trade receivables: -€6,915
- Profit (loss) carried forward +€28,339
up €28,339 (+963.8%), from €2,940 to €31,280
- Tax, wage and social debts -€23,608
down €23,608 (-59.0%), from €40,020 to €16,412
of which Taxes: -€18,116
- Trade debts +€2,796
up €2,796 (+48.6%), from €5,754 to €8,549
- Accrued charges and deferred income -€633
down €633 (-100.0%), from €633 to €0
- Staff costs -€17,695
down €17,695 (-19.2%), from €92,142 to €74,447
- Gross operating margin -€12,850
down €12,850 (-11.1%), from €115,653 to €102,803
- Taxes -€4,295
new in 2025: -€4,295
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 | €50,847 | €57,741 | +€6,894 | +13.6% |
| Fixed assets | 21/28 | €10,093 | €9,863 | -€230 | -2.3% |
| Tangible fixed assets | 22/27 | €230 | €0 | -€230 | -100.0% |
| Furniture and vehicles | 24 | €230 | €0 | -€230 | -100.0% |
| Financial fixed assets | 28 | €9,863 | €9,863 | = | 0.0% |
| Current assets | 29/58 | €40,754 | €47,878 | +€7,124 | +17.5% |
| Amounts receivable within one year | 40/41 | €14,318 | €5,435 | -€8,883 | -62.0% |
| Trade receivables | 40 | €6,915 | €0 | -€6,915 | -100.0% |
| Other amounts receivable | 41 | €7,403 | €5,435 | -€1,968 | -26.6% |
| Cash at bank and in hand | 54/58 | €26,436 | €42,444 | +€16,008 | +60.6% |
| Total equity and liabilities | 10/49 | €50,847 | €57,741 | +€6,894 | +13.6% |
| Equity | 10/15 | €3,180 | €31,520 | +€28,339 | +891.0% |
| Contributions | 10/11 | €240 | €240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,940 | €31,280 | +€28,339 | +963.8% |
| Amounts payable | 17/49 | €47,666 | €26,221 | -€21,445 | -45.0% |
| Amounts payable within one year | 42/48 | €47,034 | €26,221 | -€20,813 | -44.3% |
| Trade debts | 44 | €5,754 | €8,549 | +€2,796 | +48.6% |
| Suppliers | 440/4 | €5,754 | €8,549 | +€2,796 | +48.6% |
| Taxes, remuneration and social security | 45 | €40,020 | €16,412 | -€23,608 | -59.0% |
| Taxes | 450/3 | €21,062 | €2,947 | -€18,116 | -86.0% |
| Remuneration and social security | 454/9 | €18,957 | €13,465 | -€5,492 | -29.0% |
| Other amounts payable | 47/48 | €1,260 | €1,260 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €633 | €0 | -€633 | -100.0% |
| Non-recurring operating income | 76A | €78,334 | €184 | -€78,150 | -99.8% |
| Remuneration, social security and pensions | 62 | €92,142 | €74,447 | -€17,695 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €230 | -€452 | -66.3% |
| Other operating charges | 640/8 | €2,647 | €3,721 | +€1,073 | +40.6% |
| Gross operating margin | 9900 | €115,653 | €102,803 | -€12,850 | -11.1% |
| Operating profit (loss) | 9901 | €20,182 | €24,405 | +€4,223 | +20.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €94 | €360 | +€266 | +283.1% |
| Recurring financial charges | 65 | €94 | €360 | +€266 | +283.1% |
| Profit (loss) for the period before taxes | 9903 | €20,088 | €24,045 | +€3,957 | +19.7% |
| Income taxes | 67/77 | - | -€4,295 | -€4,295 | |
| Profit (loss) for the period | 9904 | €20,088 | €28,339 | +€8,252 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,088 | €28,339 | +€8,252 | +41.1% |
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 5 October 2026 via checked.be.