CUSTOM LINE: 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 LINE
Largest movements
- Receivables within one year +€92,737
up €92,737 (+21.7%), from €427,235 to €519,972
of which Trade receivables: +€97,587
- Tangible fixed assets -€24,258
down €24,258 (-52.4%), from €46,311 to €22,054
of which Furniture and vehicles: -€21,764
- Profit (loss) carried forward +€61,942
up €61,942 (+43.5%), from €142,290 to €204,232
- Trade debts +€22,164
up €22,164 (+10.6%), from €208,208 to €230,372
- Tax, wage and social debts -€11,604
down €11,604 (-12.2%), from €95,044 to €83,440
- Turnover -€680,740
no longer reported in 2025 (was €680,740)
- Purchases and services -€542,460
no longer reported in 2025 (was €542,460)
- Other operating charges +€13,495
up €13,495 (+391.7%), from €3,446 to €16,941
- Gross operating margin -€10,196
down €10,196 (-6.8%), from €150,060 to €139,864
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 | €476,659 | €546,892 | +€70,233 | +14.7% |
| Fixed assets | 21/28 | €46,441 | €22,184 | -€24,258 | -52.2% |
| Tangible fixed assets | 22/27 | €46,311 | €22,054 | -€24,258 | -52.4% |
| Plant, machinery and equipment | 23 | €5,029 | €2,535 | -€2,494 | -49.6% |
| Furniture and vehicles | 24 | €41,282 | €19,519 | -€21,764 | -52.7% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €430,217 | €524,708 | +€94,491 | +22.0% |
| Amounts receivable within one year | 40/41 | €427,235 | €519,972 | +€92,737 | +21.7% |
| Trade receivables | 40 | €345,368 | €442,954 | +€97,587 | +28.3% |
| Other amounts receivable | 41 | €81,868 | €77,017 | -€4,850 | -5.9% |
| Cash at bank and in hand | 54/58 | - | €89 | +€89 | |
| Deferred charges and accrued income | 490/1 | €2,982 | €4,647 | +€1,665 | +55.8% |
| Total equity and liabilities | 10/49 | €476,659 | €546,892 | +€70,233 | +14.7% |
| Equity | 10/15 | €157,150 | €219,092 | +€61,942 | +39.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,290 | €204,232 | +€61,942 | +43.5% |
| Amounts payable | 17/49 | €319,509 | €327,800 | +€8,291 | +2.6% |
| Amounts payable after more than one year | 17 | €4,499 | €4,499 | = | 0.0% |
| Financial debts | 170/4 | €4,499 | €4,499 | = | 0.0% |
| Amounts payable within one year | 42/48 | €315,010 | €323,301 | +€8,291 | +2.6% |
| Financial debts | 43 | €11,653 | €8,535 | -€3,118 | -26.8% |
| Credit institutions | 430/8 | €11,653 | €8,535 | -€3,118 | -26.8% |
| Trade debts | 44 | €208,208 | €230,372 | +€22,164 | +10.6% |
| Suppliers | 440/4 | €208,208 | €230,372 | +€22,164 | +10.6% |
| Taxes, remuneration and social security | 45 | €95,044 | €83,440 | -€11,604 | -12.2% |
| Taxes | 450/3 | €95,044 | €83,440 | -€11,604 | -12.2% |
| Other amounts payable | 47/48 | €104 | €954 | +€850 | +817.4% |
| Turnover | 70 | €680,740 | - | -€680,740 | |
| Non-recurring operating income | 76A | €11,781 | - | -€11,781 | |
| Goods, raw materials, services and sundry goods | 60/61 | €542,460 | - | -€542,460 | |
| Remuneration, social security and pensions | 62 | €811 | €624 | -€187 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,784 | €24,558 | +€773 | +3.3% |
| Other operating charges | 640/8 | €3,446 | €16,941 | +€13,495 | +391.7% |
| Gross operating margin | 9900 | €150,060 | €139,864 | -€10,196 | -6.8% |
| Operating profit (loss) | 9901 | €122,019 | €97,742 | -€24,277 | -19.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,905 | €3,226 | +€1,321 | +69.4% |
| Recurring financial charges | 65 | €1,905 | €3,226 | +€1,321 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €120,116 | €94,517 | -€25,599 | -21.3% |
| Income taxes | 67/77 | €38,217 | €32,575 | -€5,642 | -14.8% |
| Profit (loss) for the period | 9904 | €81,899 | €61,942 | -€19,957 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,899 | €61,942 | -€19,957 | -24.4% |
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.