CUSTODIA: 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.
CUSTODIA
Largest movements
- Cash +€16,302
up €16,302 (+66.5%), from €24,533 to €40,835
mainly Investment in fixed assets (net) (+€13,532) and Net result for the year (+€8,703)
- Tangible fixed assets -€13,917
down €13,917 (-96.6%), from €14,402 to €485
- Deferred charges and accrued income +€8,884
new in 2025: €8,884
- Receivables within one year +€7,763
up €7,763 (+429.8%), from €1,806 to €9,569
- Reserves +€8,700
new in 2025: €8,700
- Trade debts +€6,707
up €6,707 (+827.8%), from €810 to €7,517
- Tax, wage and social debts +€3,600
up €3,600 (+68.4%), from €5,266 to €8,866
- Gross operating margin -€18,091
down €18,091 (-47.6%), from €38,037 to €19,947
- Depreciation -€4,466
down €4,466 (-92.1%), from €4,852 to €386
- Other operating charges +€3,900
up €3,900 (+304.0%), from €1,283 to €5,183
- Taxes -€2,774
down €2,774 (-38.6%), from €7,194 to €4,419
- Financial charges +€1,195
up €1,195 (+1971.7%), from €61 to €1,256
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 | €40,741 | €59,772 | +€19,031 | +46.7% |
| Fixed assets | 21/28 | €14,402 | €485 | -€13,917 | -96.6% |
| Tangible fixed assets | 22/27 | €14,402 | €485 | -€13,917 | -96.6% |
| Furniture and vehicles | 24 | €14,402 | €485 | -€13,917 | -96.6% |
| Current assets | 29/58 | €26,339 | €59,287 | +€32,949 | +125.1% |
| Amounts receivable within one year | 40/41 | €1,806 | €9,569 | +€7,763 | +429.8% |
| Other amounts receivable | 41 | €1,806 | €9,569 | +€7,763 | +429.8% |
| Cash at bank and in hand | 54/58 | €24,533 | €40,835 | +€16,302 | +66.5% |
| Deferred charges and accrued income | 490/1 | - | €8,884 | +€8,884 | |
| Total equity and liabilities | 10/49 | €40,741 | €59,772 | +€19,031 | +46.7% |
| Equity | 10/15 | €31,124 | €39,827 | +€8,703 | +28.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €8,700 | +€8,700 | |
| Distributable reserves | 133 | - | €8,700 | +€8,700 | |
| Profit (loss) carried forward | 14 | €28,124 | €28,127 | +€3 | 0.0% |
| Amounts payable | 17/49 | €9,616 | €19,945 | +€10,328 | +107.4% |
| Amounts payable within one year | 42/48 | €9,616 | €19,945 | +€10,328 | +107.4% |
| Trade debts | 44 | €810 | €7,517 | +€6,707 | +827.8% |
| Suppliers | 440/4 | €810 | €7,517 | +€6,707 | +827.8% |
| Taxes, remuneration and social security | 45 | €5,266 | €8,866 | +€3,600 | +68.4% |
| Taxes | 450/3 | €5,266 | €8,866 | +€3,600 | +68.4% |
| Other amounts payable | 47/48 | €3,541 | €3,562 | +€21 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,852 | €386 | -€4,466 | -92.1% |
| Other operating charges | 640/8 | €1,283 | €5,183 | +€3,900 | +304.0% |
| Gross operating margin | 9900 | €38,037 | €19,947 | -€18,091 | -47.6% |
| Operating profit (loss) | 9901 | €31,902 | €14,378 | -€17,524 | -54.9% |
| Financial charges | 65/66B | €61 | €1,256 | +€1,195 | +1971.7% |
| Recurring financial charges | 65 | €61 | €1,256 | +€1,195 | +1971.7% |
| Profit (loss) for the period before taxes | 9903 | €31,842 | €13,122 | -€18,719 | -58.8% |
| Income taxes | 67/77 | €7,194 | €4,419 | -€2,774 | -38.6% |
| Profit (loss) for the period | 9904 | €24,648 | €8,703 | -€15,945 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,648 | €8,703 | -€15,945 | -64.7% |
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.