CUSTERS: 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.
CUSTERS
Largest movements
- Stocks and contracts +€203,392
up €203,392 (+22.3%), from €910,050 to €1.1m
- Receivables after one year -€100,925
down €100,925 (-54.3%), from €185,925 to €85,000
of which Trade receivables: -€185,925
- Debts after one year +€676,000
new in 2024: €676,000
- Short-term financial debts -€567,000
down €567,000 (-100.0%), from €567,000 to €0
- Gross operating margin +€27,329
up €27,329 (+140.0%), from €19,524 to €46,853
- Other operating charges +€7,501
up €7,501 (+37.0%), from €20,274 to €27,776
- Financial charges +€7,191
up €7,191 (+916.3%), from €785 to €7,975
- Taxes +€3,137
up €3,137, from -€122 to €3,015
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,114,142 | €1,223,906 | +€109,764 | +9.9% |
| Fixed assets | 21/28 | €16,207 | €15,533 | -€674 | -4.2% |
| Tangible fixed assets | 22/27 | €16,207 | €15,533 | -€674 | -4.2% |
| Land and buildings | 22 | €16,207 | €15,533 | -€674 | -4.2% |
| Current assets | 29/58 | €1,097,935 | €1,208,373 | +€110,438 | +10.1% |
| Amounts receivable after more than one year | 29 | €185,925 | €85,000 | -€100,925 | -54.3% |
| Trade receivables | 290 | €185,925 | - | -€185,925 | |
| Other amounts receivable | 291 | - | €85,000 | +€85,000 | |
| Stocks and contracts in progress | 3 | €910,050 | €1,113,442 | +€203,392 | +22.3% |
| Stocks | 30/36 | €910,050 | €1,113,442 | +€203,392 | +22.3% |
| Cash at bank and in hand | 54/58 | €1,959 | €9,931 | +€7,971 | +406.8% |
| Total equity and liabilities | 10/49 | €1,114,142 | €1,223,906 | +€109,764 | +9.9% |
| Equity | 10/15 | €534,989 | €542,403 | +€7,414 | +1.4% |
| Contributions | 10/11 | €422,250 | €422,250 | = | 0.0% |
| Capital | 10 | €422,250 | €422,250 | = | 0.0% |
| Issued capital | 100 | €422,250 | €422,250 | = | 0.0% |
| Reserves | 13 | €112,516 | €120,153 | +€7,637 | +6.8% |
| Non-distributable reserves | 130/1 | €8,697 | €9,067 | +€371 | +4.3% |
| Legal reserve | 130 | €8,697 | €9,067 | +€371 | +4.3% |
| Distributable reserves | 133 | €103,819 | €111,086 | +€7,267 | +7.0% |
| Profit (loss) carried forward | 14 | €223 | €0 | -€223 | -100.0% |
| Amounts payable | 17/49 | €579,153 | €681,503 | +€102,350 | +17.7% |
| Amounts payable after more than one year | 17 | - | €676,000 | +€676,000 | |
| Other amounts payable | 178/9 | - | €676,000 | +€676,000 | |
| Amounts payable within one year | 42/48 | €576,938 | €3,596 | -€573,341 | -99.4% |
| Financial debts | 43 | €567,000 | €0 | -€567,000 | -100.0% |
| Credit institutions | 430/8 | €567,000 | €0 | -€567,000 | -100.0% |
| Trade debts | 44 | €4,750 | €581 | -€4,168 | -87.8% |
| Suppliers | 440/4 | €4,750 | €581 | -€4,168 | -87.8% |
| Taxes, remuneration and social security | 45 | - | €3,015 | +€3,015 | |
| Taxes | 450/3 | - | €3,015 | +€3,015 | |
| Other amounts payable | 47/48 | €5,188 | €0 | -€5,188 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,215 | €1,907 | -€308 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €674 | = | 0.0% |
| Other operating charges | 640/8 | €20,274 | €27,776 | +€7,501 | +37.0% |
| Gross operating margin | 9900 | €19,524 | €46,853 | +€27,329 | +140.0% |
| Operating profit (loss) | 9901 | -€1,423 | €18,404 | +€19,827 | |
| Financial charges | 65/66B | €785 | €7,975 | +€7,191 | +916.3% |
| Recurring financial charges | 65 | €785 | €7,975 | +€7,191 | +916.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,208 | €10,429 | +€12,637 | |
| Income taxes | 67/77 | -€122 | €3,015 | +€3,137 | |
| Profit (loss) for the period | 9904 | -€2,086 | €7,414 | +€9,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,086 | €7,414 | +€9,500 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.