CUSTOM AUTOMOTIVE: 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.
CUSTOM AUTOMOTIVE
Largest movements
- Tangible fixed assets +€15,950
up €15,950 (+141%), from €11,330 to €27,280
of which Furniture and vehicles: +€15,013
- Receivables after one year +€10,000
up €10,000 (+10.6%), from €94,000 to €104,000
- Cash +€8,178
up €8,178 (+71.6%), from €11,419 to €19,598
mainly Net result for the year (+€19,186) and Debts after one year (+€12,379)
- Profit (loss) carried forward +€19,186
up €19,186 (+16.7%), from €114,827 to €134,013
- Debts after one year +€12,379
new in 2025: €12,379
- Current portion of long-term debt +€5,239
up €5,239 (+228%), from €2,302 to €7,541
- Gross operating margin -€8,281
down €8,281 (-17.7%), from €46,686 to €38,405
- Depreciation +€2,099
up €2,099 (+23.1%), from €9,107 to €11,207
- Taxes -€1,661
down €1,661 (-21.1%), from €7,857 to €6,196
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 | €129,262 | €165,027 | +€35,765 | +27.7% |
| Fixed assets | 21/28 | €11,435 | €27,385 | +€15,950 | +139% |
| Tangible fixed assets | 22/27 | €11,330 | €27,280 | +€15,950 | +141% |
| Plant, machinery and equipment | 23 | €499 | €1,435 | +€937 | +188% |
| Furniture and vehicles | 24 | €10,832 | €25,845 | +€15,013 | +139% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €117,827 | €137,642 | +€19,815 | +16.8% |
| Amounts receivable after more than one year | 29 | €94,000 | €104,000 | +€10,000 | +10.6% |
| Other amounts receivable | 291 | €94,000 | €104,000 | +€10,000 | +10.6% |
| Amounts receivable within one year | 40/41 | €9,170 | €10,543 | +€1,373 | +15.0% |
| Trade receivables | 40 | €9,003 | €8,715 | -€288 | -3.2% |
| Other amounts receivable | 41 | €167 | €1,828 | +€1,661 | +995% |
| Cash at bank and in hand | 54/58 | €11,419 | €19,598 | +€8,178 | +71.6% |
| Deferred charges and accrued income | 490/1 | €3,238 | €3,502 | +€264 | +8.1% |
| Total equity and liabilities | 10/49 | €129,262 | €165,027 | +€35,765 | +27.7% |
| Equity | 10/15 | €115,827 | €135,013 | +€19,186 | +16.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,827 | €134,013 | +€19,186 | +16.7% |
| Amounts payable | 17/49 | €13,435 | €30,014 | +€16,579 | +123% |
| Amounts payable after more than one year | 17 | - | €12,379 | +€12,379 | |
| Financial debts | 170/4 | - | €12,379 | +€12,379 | |
| Amounts payable within one year | 42/48 | €13,435 | €17,635 | +€4,200 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €2,302 | €7,541 | +€5,239 | +228% |
| Trade debts | 44 | €3,695 | €3,667 | -€28 | -0.8% |
| Suppliers | 440/4 | €3,695 | €3,667 | -€28 | -0.8% |
| Taxes, remuneration and social security | 45 | €5,142 | €5,541 | +€399 | +7.8% |
| Taxes | 450/3 | €5,142 | €5,541 | +€399 | +7.8% |
| Other amounts payable | 47/48 | €2,296 | €886 | -€1,409 | -61.4% |
| Non-recurring operating income | 76A | - | €6,198 | +€6,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,107 | €11,207 | +€2,099 | +23.1% |
| Other operating charges | 640/8 | €849 | €1,116 | +€267 | +31.4% |
| Gross operating margin | 9900 | €46,686 | €38,405 | -€8,281 | -17.7% |
| Operating profit (loss) | 9901 | €36,729 | €26,082 | -€10,647 | -29.0% |
| Financial income | 75/76B | €31 | €5 | -€27 | -85.4% |
| Recurring financial income | 75 | €31 | €5 | -€27 | -85.4% |
| Financial charges | 65/66B | €548 | €705 | +€158 | +28.8% |
| Recurring financial charges | 65 | €548 | €705 | +€158 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €36,213 | €25,382 | -€10,831 | -29.9% |
| Income taxes | 67/77 | €7,857 | €6,196 | -€1,661 | -21.1% |
| Profit (loss) for the period | 9904 | €28,356 | €19,186 | -€9,170 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,356 | €19,186 | -€9,170 | -32.3% |
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 1 November 2026 via checked.be.