Custom Fix: 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 Fix
Largest movements
- Receivables within one year -€4,184
down €4,184 (-11.8%), from €35,477 to €31,293
of which Trade receivables: -€4,059
- Cash +€1,930
up €1,930 (+17.6%), from €10,951 to €12,881
mainly Depreciation (+€7,928) and Net result for the year (+€4,791)
- Debts after one year -€8,047
down €8,047 (-5.8%), from €138,723 to €130,676
- Reserves +€4,791
up €4,791 (+20.5%), from €23,333 to €28,124
of which Distributable reserves: +€4,791
- Trade debts +€2,484
up €2,484 (+29.3%), from €8,490 to €10,975
- Gross operating margin -€2,496
down €2,496 (-12.5%), from €19,983 to €17,487
- Depreciation +€1,157
up €1,157 (+17.1%), from €6,770 to €7,928
- Taxes +€291
up €291 (+154%), from €188 to €479
- Other operating charges +€217
up €217 (+79.5%), from €273 to €490
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 | €184,539 | €183,366 | -€1,173 | -0.6% |
| Fixed assets | 21/28 | €138,111 | €139,192 | +€1,081 | +0.8% |
| Tangible fixed assets | 22/27 | €138,111 | €139,192 | +€1,081 | +0.8% |
| Land and buildings | 22 | €136,870 | €130,444 | -€6,426 | -4.7% |
| Furniture and vehicles | 24 | €1,241 | €8,747 | +€7,506 | +605% |
| Current assets | 29/58 | €46,428 | €44,174 | -€2,254 | -4.9% |
| Amounts receivable within one year | 40/41 | €35,477 | €31,293 | -€4,184 | -11.8% |
| Trade receivables | 40 | €16,352 | €12,293 | -€4,059 | -24.8% |
| Other amounts receivable | 41 | €19,125 | €19,000 | -€125 | -0.7% |
| Cash at bank and in hand | 54/58 | €10,951 | €12,881 | +€1,930 | +17.6% |
| Total equity and liabilities | 10/49 | €184,539 | €183,366 | -€1,173 | -0.6% |
| Equity | 10/15 | €25,333 | €30,124 | +€4,791 | +18.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,333 | €28,124 | +€4,791 | +20.5% |
| Non-distributable reserves | 130/1 | €1,707 | €1,707 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,707 | €1,707 | = | 0.0% |
| Distributable reserves | 133 | €21,627 | €26,418 | +€4,791 | +22.2% |
| Amounts payable | 17/49 | €159,206 | €153,242 | -€5,964 | -3.7% |
| Amounts payable after more than one year | 17 | €138,723 | €130,676 | -€8,047 | -5.8% |
| Financial debts | 170/4 | €138,723 | €130,676 | -€8,047 | -5.8% |
| Amounts payable within one year | 42/48 | €20,483 | €22,565 | +€2,083 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €7,842 | €8,047 | +€205 | +2.6% |
| Trade debts | 44 | €8,490 | €10,975 | +€2,484 | +29.3% |
| Suppliers | 440/4 | €8,490 | €10,975 | +€2,484 | +29.3% |
| Taxes, remuneration and social security | 45 | €4,038 | €3,407 | -€631 | -15.6% |
| Taxes | 450/3 | €2,369 | €3,407 | +€1,038 | +43.8% |
| Remuneration and social security | 454/9 | €1,669 | - | -€1,669 | |
| Other amounts payable | 47/48 | €113 | €137 | +€24 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,770 | €7,928 | +€1,157 | +17.1% |
| Other operating charges | 640/8 | €273 | €490 | +€217 | +79.5% |
| Gross operating margin | 9900 | €19,983 | €17,487 | -€2,496 | -12.5% |
| Operating profit (loss) | 9901 | €12,940 | €9,069 | -€3,871 | -29.9% |
| Financial income | 75/76B | €414 | €423 | +€9 | +2.3% |
| Recurring financial income | 75 | €414 | €423 | +€9 | +2.3% |
| Financial charges | 65/66B | €4,157 | €4,223 | +€65 | +1.6% |
| Recurring financial charges | 65 | €4,157 | €4,223 | +€65 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €9,196 | €5,270 | -€3,927 | -42.7% |
| Income taxes | 67/77 | €188 | €479 | +€291 | +154% |
| Profit (loss) for the period | 9904 | €9,008 | €4,791 | -€4,217 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,008 | €4,791 | -€4,217 | -46.8% |
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 13 October 2026 via checked.be.