Custers Consulting: what changed
Two financial 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 Consulting
Largest movements
- Current investments +€16,993
new in 2025: €16,993
- Cash -€9,889
down €9,889 (-87.8%), from €11,258 to €1,369
mainly Current investments (-€16,993) and Investment in fixed assets (net) (-€2,058)
- Tangible fixed assets -€3,009
down €3,009 (-2.4%), from €126,594 to €123,585
of which Land and buildings: -€3,649
- Profit (loss) carried forward +€3,861
up €3,861 (+11.4%), from €33,791 to €37,653
- Current portion of long-term debt -€1,964
down €1,964 (-14.2%), from €13,805 to €11,841
- Other debts +€1,695
up €1,695 (+5.7%), from €29,735 to €31,430
- Financial income +€3,840
new in 2025: €3,840
- Financial charges +€3,215
up €3,215 (+858.4%), from €375 to €3,590
- Gross operating margin +€2,179
up €2,179 (+20.6%), from €10,593 to €12,772
- Other operating charges +€1,153
up €1,153 (+165.7%), from €696 to €1,849
- Depreciation +€778
up €778 (+18.1%), from €4,289 to €5,067
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 | €141,331 | €144,945 | +€3,614 | +2.6% |
| Fixed assets | 21/28 | €126,594 | €123,585 | -€3,009 | -2.4% |
| Tangible fixed assets | 22/27 | €126,594 | €123,585 | -€3,009 | -2.4% |
| Land and buildings | 22 | €122,375 | €118,726 | -€3,649 | -3.0% |
| Plant, machinery and equipment | 23 | €4,219 | €3,579 | -€640 | -15.2% |
| Furniture and vehicles | 24 | - | €1,280 | +€1,280 | |
| Current assets | 29/58 | €14,737 | €21,360 | +€6,623 | +44.9% |
| Amounts receivable within one year | 40/41 | €2,457 | €1,362 | -€1,095 | -44.6% |
| Other amounts receivable | 41 | €2,457 | €1,362 | -€1,095 | -44.6% |
| Current investments | 50/53 | - | €16,993 | +€16,993 | |
| Cash at bank and in hand | 54/58 | €11,258 | €1,369 | -€9,889 | -87.8% |
| Deferred charges and accrued income | 490/1 | €1,021 | €1,636 | +€615 | +60.2% |
| Total equity and liabilities | 10/49 | €141,331 | €144,945 | +€3,614 | +2.6% |
| Equity | 10/15 | €97,791 | €101,653 | +€3,861 | +3.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,791 | €37,653 | +€3,861 | +11.4% |
| Amounts payable | 17/49 | €43,540 | €43,292 | -€248 | -0.6% |
| Amounts payable within one year | 42/48 | €43,540 | €43,292 | -€248 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €13,805 | €11,841 | -€1,964 | -14.2% |
| Taxes, remuneration and social security | 45 | - | €21 | +€21 | |
| Taxes | 450/3 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | €29,735 | €31,430 | +€1,695 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,289 | €5,067 | +€778 | +18.1% |
| Other operating charges | 640/8 | €696 | €1,849 | +€1,153 | +165.7% |
| Gross operating margin | 9900 | €10,593 | €12,772 | +€2,179 | +20.6% |
| Operating profit (loss) | 9901 | €5,608 | €5,856 | +€248 | +4.4% |
| Financial income | 75/76B | - | €3,840 | +€3,840 | |
| Recurring financial income | 75 | - | €3,840 | +€3,840 | |
| Financial charges | 65/66B | €375 | €3,590 | +€3,215 | +858.4% |
| Recurring financial charges | 65 | €375 | €3,590 | +€3,215 | +858.4% |
| Profit (loss) for the period before taxes | 9903 | €5,233 | €6,106 | +€872 | +16.7% |
| Income taxes | 67/77 | €1,814 | €2,244 | +€430 | +23.7% |
| Profit (loss) for the period | 9904 | €3,419 | €3,861 | +€442 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,419 | €3,861 | +€442 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.