Custers Elke: 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 Elke
Largest movements
- Cash +€13,635
up €13,635 (+455%), from €2,998 to €16,633
mainly Net result for the year (+€15,190) and Receivables within one year (+€7,032)
- Receivables within one year -€7,032
down €7,032 (-56.7%), from €12,392 to €5,360
of which Other amounts receivable: -€4,337
- Tangible fixed assets -€5,086
down €5,086 (-18.2%), from €27,900 to €22,814
of which Plant, machinery and equipment: -€4,091
- Stocks and contracts +€560
new in 2025: €560
- Reserves -€5,310
down €5,310 (-13.1%), from €40,564 to €35,254
- Other debts +€4,034
up €4,034, from €0 to €4,034
- Trade debts +€2,872
up €2,872 (+158%), from €1,821 to €4,692
- Tax, wage and social debts +€552
up €552 (+36.0%), from €1,532 to €2,084
- Gross operating margin +€11,737
up €11,737 (+60.0%), from €19,578 to €31,315
- Taxes +€3,137
up €3,137 (+95.7%), from €3,279 to €6,416
- Financial charges +€1,350
up €1,350 (+97.8%), from €1,381 to €2,731
- Other operating charges +€373
up €373 (+76.9%), from €485 to €858
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.
Derived cash bridge
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 | €44,916 | €47,233 | +€2,316 | +5.2% |
| Fixed assets | 21/28 | €27,900 | €22,814 | -€5,086 | -18.2% |
| Tangible fixed assets | 22/27 | €27,900 | €22,814 | -€5,086 | -18.2% |
| Plant, machinery and equipment | 23 | €24,755 | €20,665 | -€4,091 | -16.5% |
| Furniture and vehicles | 24 | €3,144 | €1,221 | -€1,924 | -61.2% |
| Other tangible fixed assets | 26 | - | €929 | +€929 | |
| Current assets | 29/58 | €17,016 | €24,418 | +€7,402 | +43.5% |
| Stocks and contracts in progress | 3 | - | €560 | +€560 | |
| Stocks | 30/36 | - | €560 | +€560 | |
| Amounts receivable within one year | 40/41 | €12,392 | €5,360 | -€7,032 | -56.7% |
| Trade receivables | 40 | €2,834 | €139 | -€2,695 | -95.1% |
| Other amounts receivable | 41 | €9,558 | €5,221 | -€4,337 | -45.4% |
| Cash at bank and in hand | 54/58 | €2,998 | €16,633 | +€13,635 | +455% |
| Deferred charges and accrued income | 490/1 | €1,627 | €1,866 | +€239 | +14.7% |
| Total equity and liabilities | 10/49 | €44,916 | €47,233 | +€2,316 | +5.2% |
| Equity | 10/15 | €41,564 | €36,254 | -€5,310 | -12.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,564 | €35,254 | -€5,310 | -13.1% |
| Distributable reserves | 133 | €40,564 | €35,254 | -€5,310 | -13.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,352 | €10,978 | +€7,626 | +227% |
| Amounts payable within one year | 42/48 | €3,352 | €10,978 | +€7,626 | +227% |
| Trade debts | 44 | €1,821 | €4,692 | +€2,872 | +158% |
| Suppliers | 440/4 | €1,821 | €4,692 | +€2,872 | +158% |
| Advances received on contracts in progress | 46 | - | €168 | +€168 | |
| Taxes, remuneration and social security | 45 | €1,532 | €2,084 | +€552 | +36.0% |
| Taxes | 450/3 | €1,532 | €2,084 | +€552 | +36.0% |
| Other amounts payable | 47/48 | €0 | €4,034 | +€4,034 | |
| Non-recurring operating income | 76A | €6,522 | €0 | -€6,522 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,378 | €6,119 | -€260 | -4.1% |
| Other operating charges | 640/8 | €485 | €858 | +€373 | +76.9% |
| Gross operating margin | 9900 | €19,578 | €31,315 | +€11,737 | +60.0% |
| Operating profit (loss) | 9901 | €12,714 | €24,338 | +€11,624 | +91.4% |
| Financial income | 75/76B | €136 | €0 | -€136 | -100.0% |
| Recurring financial income | 75 | €136 | €0 | -€136 | -100.0% |
| Financial charges | 65/66B | €1,381 | €2,731 | +€1,350 | +97.8% |
| Recurring financial charges | 65 | €1,381 | €2,731 | +€1,350 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €11,469 | €21,607 | +€10,137 | +88.4% |
| Income taxes | 67/77 | €3,279 | €6,416 | +€3,137 | +95.7% |
| Profit (loss) for the period | 9904 | €8,191 | €15,190 | +€7,000 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,191 | €15,190 | +€7,000 | +85.5% |
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 14 October 2026 via checked.be.