CUSTOM MADE CREATIONS: 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 MADE CREATIONS
Largest movements
- Cash -€9,783
down €9,783 (-27.5%), from €35,567 to €25,784
mainly Other debts (-€39,478) and Receivables within one year (-€2,683)
- Receivables within one year +€2,683
up €2,683 (+23.1%), from €11,616 to €14,299
of which Trade receivables: +€2,456
- Other debts -€39,478
no longer reported in 2025 (was €39,478)
- Profit (loss) carried forward +€31,663
new in 2025: €31,663
- Tax, wage and social debts +€2,021
up €2,021 (+69.1%), from €2,924 to €4,946
- Trade debts -€1,307
down €1,307 (-57.3%), from €2,281 to €973
- Gross operating margin -€17,459
down €17,459 (-28.3%), from €61,590 to €44,132
- Taxes +€2,800
up €2,800 (+30.2%), from €9,278 to €12,077
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 | €47,183 | €40,082 | -€7,100 | -15.0% |
| Current assets | 29/58 | €47,183 | €40,082 | -€7,100 | -15.0% |
| Amounts receivable within one year | 40/41 | €11,616 | €14,299 | +€2,683 | +23.1% |
| Trade receivables | 40 | €11,616 | €14,072 | +€2,456 | +21.1% |
| Other amounts receivable | 41 | - | €226 | +€226 | |
| Cash at bank and in hand | 54/58 | €35,567 | €25,784 | -€9,783 | -27.5% |
| Total equity and liabilities | 10/49 | €47,183 | €40,082 | -€7,100 | -15.0% |
| Equity | 10/15 | €2,500 | €34,163 | +€31,663 | +1,267% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €31,663 | +€31,663 | |
| Amounts payable | 17/49 | €44,683 | €5,919 | -€38,764 | -86.8% |
| Amounts payable within one year | 42/48 | €44,683 | €5,919 | -€38,764 | -86.8% |
| Trade debts | 44 | €2,281 | €973 | -€1,307 | -57.3% |
| Suppliers | 440/4 | €2,281 | €973 | -€1,307 | -57.3% |
| Taxes, remuneration and social security | 45 | €2,924 | €4,946 | +€2,021 | +69.1% |
| Taxes | 450/3 | €2,924 | €4,946 | +€2,021 | +69.1% |
| Other amounts payable | 47/48 | €39,478 | - | -€39,478 | |
| Other operating charges | 640/8 | €181 | €153 | -€28 | -15.3% |
| Gross operating margin | 9900 | €61,590 | €44,132 | -€17,459 | -28.3% |
| Operating profit (loss) | 9901 | €61,409 | €43,978 | -€17,431 | -28.4% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €255 | €244 | -€11 | -4.3% |
| Recurring financial charges | 65 | €255 | €244 | -€11 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €61,155 | €43,741 | -€17,414 | -28.5% |
| Income taxes | 67/77 | €9,278 | €12,077 | +€2,800 | +30.2% |
| Profit (loss) for the period | 9904 | €51,877 | €31,663 | -€20,214 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,877 | €31,663 | -€20,214 | -39.0% |
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 20 October 2026 via checked.be.