COSTUMEN: 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.
COSTUMEN
Largest movements
- Stocks and contracts -€13,705
down €13,705 (-13.9%), from €98,730 to €85,025
- Receivables within one year -€13,322
down €13,322 (-43.2%), from €30,852 to €17,530
of which Other amounts receivable: -€13,818
- Cash +€11,472
up €11,472 (+341.2%), from €3,362 to €14,834
mainly Stocks and contracts (+€13,705) and Receivables within one year (+€13,322)
- Deferred charges and accrued income -€5,228
down €5,228 (-99.8%), from €5,238 to €10
- Tangible fixed assets -€2,221
down €2,221 (-17.5%), from €12,709 to €10,488
of which Land and buildings: -€1,303
- Trade debts -€21,292
down €21,292 (-23.9%), from €89,063 to €67,772
- Current portion of long-term debt +€5,000
new in 2025: €5,000
- Profit (loss) carried forward -€4,778
down €4,778 (-10.9%), from €43,970 to €39,191
- Tax, wage and social debts -€3,734
down €3,734 (-34.1%), from €10,940 to €7,205
- Other debts +€1,800
new in 2025: €1,800
- Gross operating margin -€3,067
down €3,067 (-6.5%), from €46,905 to €43,838
- Other operating charges +€2,427
up €2,427 (+1219.5%), from €199 to €2,626
- Taxes +€1,838
up €1,838 (+55.8%), from €3,292 to €5,130
- Staff costs +€1,294
up €1,294 (+3.6%), from €35,483 to €36,777
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 | €150,892 | €127,887 | -€23,005 | -15.2% |
| Fixed assets | 21/28 | €12,709 | €10,488 | -€2,221 | -17.5% |
| Tangible fixed assets | 22/27 | €12,709 | €10,488 | -€2,221 | -17.5% |
| Land and buildings | 22 | €9,785 | €8,482 | -€1,303 | -13.3% |
| Furniture and vehicles | 24 | €2,924 | €2,006 | -€918 | -31.4% |
| Current assets | 29/58 | €138,183 | €117,399 | -€20,783 | -15.0% |
| Stocks and contracts in progress | 3 | €98,730 | €85,025 | -€13,705 | -13.9% |
| Stocks | 30/36 | €98,730 | €85,025 | -€13,705 | -13.9% |
| Amounts receivable within one year | 40/41 | €30,852 | €17,530 | -€13,322 | -43.2% |
| Trade receivables | 40 | €529 | €1,025 | +€496 | +93.8% |
| Other amounts receivable | 41 | €30,323 | €16,505 | -€13,818 | -45.6% |
| Cash at bank and in hand | 54/58 | €3,362 | €14,834 | +€11,472 | +341.2% |
| Deferred charges and accrued income | 490/1 | €5,238 | €10 | -€5,228 | -99.8% |
| Total equity and liabilities | 10/49 | €150,892 | €127,887 | -€23,005 | -15.2% |
| Equity | 10/15 | €50,889 | €46,110 | -€4,778 | -9.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €722 | €722 | = | 0.0% |
| Distributable reserves | 133 | €722 | €722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,970 | €39,191 | -€4,778 | -10.9% |
| Amounts payable | 17/49 | €100,003 | €81,777 | -€18,226 | -18.2% |
| Amounts payable within one year | 42/48 | €100,003 | €81,777 | -€18,226 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €89,063 | €67,772 | -€21,292 | -23.9% |
| Suppliers | 440/4 | €89,063 | €67,772 | -€21,292 | -23.9% |
| Taxes, remuneration and social security | 45 | €10,940 | €7,205 | -€3,734 | -34.1% |
| Taxes | 450/3 | €10,940 | €7,205 | -€3,734 | -34.1% |
| Other amounts payable | 47/48 | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | €35,483 | €36,777 | +€1,294 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,081 | €2,221 | +€140 | +6.7% |
| Other operating charges | 640/8 | €199 | €2,626 | +€2,427 | +1219.5% |
| Gross operating margin | 9900 | €46,905 | €43,838 | -€3,067 | -6.5% |
| Operating profit (loss) | 9901 | €9,141 | €2,214 | -€6,928 | -75.8% |
| Financial charges | 65/66B | €1,689 | €1,862 | +€173 | +10.2% |
| Recurring financial charges | 65 | €1,689 | €1,862 | +€173 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €7,453 | €352 | -€7,101 | -95.3% |
| Income taxes | 67/77 | €3,292 | €5,130 | +€1,838 | +55.8% |
| Profit (loss) for the period | 9904 | €4,160 | -€4,778 | -€8,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,160 | -€4,778 | -€8,939 |
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 2 October 2026 via checked.be.