CUSTOM FIBER: 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.
What changed
CUSTOM FIBER
NACE 46.869, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.9m-€331,931
Equity
€7.2m
2024 · €5.7m+€1.6m
Cash
€48,423
2024 · €130,797-€82,374
Balance sheet total
€17.2m
2024 · €15.9m+€1.3m
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+20.8%), from €7.2m to €8.7m
Equity and liabilities
- Profit (loss) carried forward +€1.6m
up €1.6m (+28.0%), from €5.6m to €7.2m
- Current portion of long-term debt -€333,423
down €333,423 (-40.9%), from €815,836 to €482,413
- Short-term financial debts +€235,980
up €235,980 (+142%), from €166,287 to €402,267
Income statement
- Goods and materials -€2.2m
down €2.2m (-23.7%), from €9.2m to €7.0m
of which Purchases: -€5.2m
- Turnover -€1.3m
down €1.3m (-7.4%), from €18.1m to €16.7m
- Services and other goods +€587,534
up €587,534 (+13.7%), from €4.3m to €4.9m
- Staff costs +€340,680
up €340,680 (+13.7%), from €2.5m to €2.8m
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.
Result 2024
€1.9m
Turnover
-€1.3m
Other operating income
-€32,986
Goods and materials
+€2.2m
Services and other goods
-€587,534
Staff costs
-€340,680
Depreciation
-€5,132
Write-downs
+€2,214
Other operating charges
+€1,527
Other operating items
-€314,986
Financial income
-€2,222
Financial charges
+€3,199
Taxes
+€107,971
Result 2025
€1.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€297,665
Investment
-€179,349
Financing
-€200,690
Cash 2024
€130,797
From operations (derived)
+€297,665
Net result for the year
+€1.6m
Depreciation
+€123,597
Stocks and contracts
-€1.5m
Receivables within one year
+€15,773
Deferred charges and accrued income
+€123,305
Trade debts
+€8,361
Tax, wage and social debts
+€11,381
Accrued charges and deferred income
-€64,593
Investment (derived)
-€179,349
Investment in fixed assets (net)
-€179,349
Financing
-€200,690
Debts after one year
-€103,246
Current portion of long-term debt
-€333,423
Short-term financial debts
+€235,980
Cash 2025
€48,423
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,866,186 | €17,201,016 | +€1.3m | +8.4% |
| Fixed assets | 21/28 | €2,095,378 | €2,151,130 | +€55,752 | +2.7% |
| Intangible fixed assets | 21 | €4,557 | €2,641 | -€1,915 | -42.0% |
| Tangible fixed assets | 22/27 | €2,083,856 | €2,141,524 | +€57,668 | +2.8% |
| Land and buildings | 22 | €1,680,804 | €1,647,418 | -€33,387 | -2.0% |
| Plant, machinery and equipment | 23 | €380,613 | €455,616 | +€75,003 | +19.7% |
| Furniture and vehicles | 24 | €22,439 | €21,224 | -€1,215 | -5.4% |
| Assets under construction and advance payments | 27 | - | €17,266 | +€17,266 | |
| Financial fixed assets | 28 | €6,965 | €6,965 | = | 0.0% |
| Other financial fixed assets | 284/8 | €6,965 | €6,965 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,965 | €6,965 | = | 0.0% |
| Current assets | 29/58 | €13,770,809 | €15,049,886 | +€1.3m | +9.3% |
| Stocks and contracts in progress | 3 | €7,216,875 | €8,717,404 | +€1.5m | +20.8% |
| Stocks | 30/36 | €7,216,875 | €8,717,404 | +€1.5m | +20.8% |
| Raw materials and consumables | 30/31 | €5,791,611 | €6,045,235 | +€253,624 | +4.4% |
| Finished goods | 33 | €1,425,264 | €2,672,168 | +€1.2m | +87.5% |
| Amounts receivable within one year | 40/41 | €6,107,955 | €6,092,183 | -€15,773 | -0.3% |
| Trade receivables | 40 | €6,001,866 | €5,776,416 | -€225,450 | -3.8% |
| Other amounts receivable | 41 | €106,090 | €315,767 | +€209,678 | +198% |
| Cash at bank and in hand | 54/58 | €130,797 | €48,423 | -€82,374 | -63.0% |
| Deferred charges and accrued income | 490/1 | €315,182 | €191,876 | -€123,305 | -39.1% |
| Total equity and liabilities | 10/49 | €15,866,186 | €17,201,016 | +€1.3m | +8.4% |
| Equity | 10/15 | €5,651,892 | €7,232,262 | +€1.6m | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,645,692 | €7,226,062 | +€1.6m | +28.0% |
| Amounts payable | 17/49 | €10,214,295 | €9,968,754 | -€245,541 | -2.4% |
| Amounts payable after more than one year | 17 | €1,430,292 | €1,327,045 | -€103,246 | -7.2% |
| Financial debts | 170/4 | €1,430,292 | €1,327,045 | -€103,246 | -7.2% |
| Leasing and similar obligations | 172 | €1,229,077 | €1,125,830 | -€103,246 | -8.4% |
| Other loans | 174 | €201,215 | €201,215 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,718,711 | €8,641,010 | -€77,701 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €815,836 | €482,413 | -€333,423 | -40.9% |
| Financial debts | 43 | €166,287 | €402,267 | +€235,980 | +142% |
| Credit institutions | 430/8 | €166,287 | €402,267 | +€235,980 | +142% |
| Trade debts | 44 | €7,392,282 | €7,400,643 | +€8,361 | +0.1% |
| Suppliers | 440/4 | €7,392,282 | €7,400,643 | +€8,361 | +0.1% |
| Taxes, remuneration and social security | 45 | €300,170 | €311,552 | +€11,381 | +3.8% |
| Taxes | 450/3 | €29,559 | - | -€29,559 | |
| Remuneration and social security | 454/9 | €270,612 | €311,552 | +€40,940 | +15.1% |
| Other amounts payable | 47/48 | €44,135 | €44,135 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €65,292 | €699 | -€64,593 | -98.9% |
| Operating income | 70/76A | €18,850,002 | €17,167,735 | -€1.7m | -8.9% |
| Turnover | 70 | €18,070,941 | €16,736,646 | -€1.3m | -7.4% |
| Other operating income | 74 | €464,075 | €431,089 | -€32,986 | -7.1% |
| Non-recurring operating income | 76A | €314,986 | - | -€314,986 | |
| Operating charges | 60/66A | €16,150,788 | €14,909,401 | -€1.2m | -7.7% |
| Goods for resale, raw materials and consumables | 60 | €9,154,398 | €6,983,406 | -€2.2m | -23.7% |
| Purchases | 600/8 | €13,692,122 | €8,483,934 | -€5.2m | -38.0% |
| Change in stocks: decrease (increase) | 609 | -€4,537,724 | -€1,500,529 | +€3.0m | +66.9% |
| Services and other goods | 61 | €4,303,850 | €4,891,384 | +€587,534 | +13.7% |
| Remuneration, social security and pensions | 62 | €2,490,478 | €2,831,159 | +€340,680 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,465 | €123,597 | +€5,132 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,214 | - | -€2,214 | |
| Other operating charges | 640/8 | €81,383 | €79,856 | -€1,527 | -1.9% |
| Operating profit (loss) | 9901 | €2,699,214 | €2,258,334 | -€440,880 | -16.3% |
| Financial income | 75/76B | €2,475 | €254 | -€2,222 | -89.7% |
| Recurring financial income | 75 | €2,475 | €254 | -€2,222 | -89.7% |
| Income from current assets | 751 | - | €129 | +€129 | |
| Other financial income | 752/9 | €2,475 | €125 | -€2,350 | -94.9% |
| Financial charges | 65/66B | €139,193 | €135,994 | -€3,199 | -2.3% |
| Recurring financial charges | 65 | €139,193 | €135,994 | -€3,199 | -2.3% |
| Debt charges | 650 | €109,605 | €119,187 | +€9,582 | +8.7% |
| Other financial charges | 652/9 | €29,588 | €16,807 | -€12,781 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €2,562,496 | €2,122,594 | -€439,903 | -17.2% |
| Income taxes | 67/77 | €650,195 | €542,223 | -€107,971 | -16.6% |
| Taxes | 670/3 | €650,195 | €542,223 | -€107,971 | -16.6% |
| Profit (loss) for the period | 9904 | €1,912,302 | €1,580,370 | -€331,931 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,912,302 | €1,580,370 | -€331,931 | -17.4% |
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 21 October 2026 via checked.be.