CUSTOM DESIGNS: 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.
CUSTOM DESIGNS
Largest movements
- Receivables within one year +€14,771
up €14,771 (+28.6%), from €51,573 to €66,344
of which Other amounts receivable: +€20,295
- Stocks and contracts -€1,000
no longer reported in 2025 (was €1,000)
- Tangible fixed assets -€695
down €695 (-53.8%), from €1,292 to €597
of which Furniture and vehicles: -€695
- Trade debts +€11,402
up €11,402 (+671.0%), from €1,699 to €13,101
- Short-term financial debts +€5,235
new in 2025: €5,235
- Profit (loss) carried forward -€3,833
down €3,833 (-51.4%), from €7,455 to €3,623
- Gross operating margin -€39,843
down €39,843, from €31,158 to -€8,685
- Staff costs -€23,431
down €23,431 (-100.0%), from €23,434 to €3
- Financial income +€6,985
up €6,985 (+220362.5%), from €3 to €6,989
of which Non-recurring financial income: +€6,989
- Taxes -€2,310
no longer reported in 2025 (was €2,310)
- Depreciation -€476
down €476 (-40.6%), from €1,170 to €695
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 | €53,879 | €66,942 | +€13,063 | +24.2% |
| Fixed assets | 21/28 | €1,292 | €597 | -€695 | -53.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,292 | €597 | -€695 | -53.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,292 | €597 | -€695 | -53.8% |
| Current assets | 29/58 | €52,587 | €66,344 | +€13,758 | +26.2% |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Stocks | 30/36 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €51,573 | €66,344 | +€14,771 | +28.6% |
| Trade receivables | 40 | €7,697 | €2,173 | -€5,524 | -71.8% |
| Other amounts receivable | 41 | €43,876 | €64,171 | +€20,295 | +46.3% |
| Cash at bank and in hand | 54/58 | €13 | €0 | -€13 | -100.0% |
| Total equity and liabilities | 10/49 | €53,879 | €66,942 | +€13,063 | +24.2% |
| Equity | 10/15 | €47,883 | €44,051 | -€3,833 | -8.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €21,878 | €21,878 | = | 0.0% |
| Distributable reserves | 133 | €21,878 | €21,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,455 | €3,623 | -€3,833 | -51.4% |
| Amounts payable | 17/49 | €5,996 | €22,891 | +€16,895 | +281.8% |
| Amounts payable within one year | 42/48 | €5,996 | €22,891 | +€16,895 | +281.8% |
| Financial debts | 43 | - | €5,235 | +€5,235 | |
| Credit institutions | 430/8 | - | €5,235 | +€5,235 | |
| Trade debts | 44 | €1,699 | €13,101 | +€11,402 | +671.0% |
| Suppliers | 440/4 | €1,699 | €13,101 | +€11,402 | +671.0% |
| Taxes, remuneration and social security | 45 | €4,296 | €4,555 | +€259 | +6.0% |
| Taxes | 450/3 | €2,310 | €4,555 | +€2,245 | +97.2% |
| Remuneration and social security | 454/9 | €1,986 | - | -€1,986 | |
| Non-recurring operating income | 76A | €14,600 | €4,600 | -€10,000 | -68.5% |
| Remuneration, social security and pensions | 62 | €23,434 | €3 | -€23,431 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €695 | -€476 | -40.6% |
| Other operating charges | 640/8 | €535 | €641 | +€106 | +19.9% |
| Gross operating margin | 9900 | €31,158 | -€8,685 | -€39,843 | |
| Operating profit (loss) | 9901 | €6,019 | -€10,025 | -€16,044 | |
| Financial income | 75/76B | €3 | €6,989 | +€6,985 | +220362.5% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -95.0% |
| Non-recurring financial income | 76B | - | €6,989 | +€6,989 | |
| Financial charges | 65/66B | €844 | €796 | -€47 | -5.6% |
| Recurring financial charges | 65 | €844 | €796 | -€47 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €5,178 | -€3,833 | -€9,011 | |
| Income taxes | 67/77 | €2,310 | - | -€2,310 | |
| Profit (loss) for the period | 9904 | €2,869 | -€3,833 | -€6,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,869 | -€3,833 | -€6,701 |
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 3 October 2026 via checked.be.