Custom Sales Solutions: 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 Sales Solutions
Largest movements
- Receivables within one year +€32,772
up €32,772 (+60.2%), from €54,484 to €87,257
of which Trade receivables: +€30,719
- Tangible fixed assets -€2,323
down €2,323 (-29.7%), from €7,829 to €5,507
- Profit (loss) carried forward +€18,222
up €18,222, from -€18,222 to €0
- Reserves +€10,138
up €10,138 (+78.9%), from €12,846 to €22,984
- Tax, wage and social debts +€5,993
up €5,993 (+100.0%), from €5,995 to €11,988
- Other debts -€1,628
down €1,628 (-10.8%), from €15,121 to €13,493
- Trade debts -€1,494
down €1,494 (-3.5%), from €42,918 to €41,425
- Gross operating margin +€41,112
up €41,112 (+892%), from €4,608 to €45,720
- Taxes +€9,724
up €9,724 (+6,975%), from €139 to €9,863
- Write-downs -€5,129
down €5,129 (-100%), from €5,129 to €0
- Other operating charges -€1,816
down €1,816 (-49.7%), from €3,652 to €1,836
- Financial charges +€797
up €797 (+65.0%), from €1,227 to €2,023
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 | €63,659 | €94,889 | +€31,230 | +49.1% |
| Fixed assets | 21/28 | €7,829 | €5,676 | -€2,154 | -27.5% |
| Tangible fixed assets | 22/27 | €7,829 | €5,507 | -€2,323 | -29.7% |
| Furniture and vehicles | 24 | €7,829 | €5,507 | -€2,323 | -29.7% |
| Financial fixed assets | 28 | - | €169 | +€169 | |
| Current assets | 29/58 | €55,830 | €89,214 | +€33,384 | +59.8% |
| Amounts receivable after more than one year | 29 | €305 | €305 | = | 0.0% |
| Other amounts receivable | 291 | €305 | €305 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,484 | €87,257 | +€32,772 | +60.2% |
| Trade receivables | 40 | €17,452 | €48,171 | +€30,719 | +176% |
| Other amounts receivable | 41 | €37,032 | €39,086 | +€2,053 | +5.5% |
| Cash at bank and in hand | 54/58 | €1,040 | €764 | -€277 | -26.6% |
| Deferred charges and accrued income | 490/1 | €0 | €888 | +€888 | |
| Total equity and liabilities | 10/49 | €63,659 | €94,889 | +€31,230 | +49.1% |
| Equity | 10/15 | -€376 | €27,984 | +€28,360 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,846 | €22,984 | +€10,138 | +78.9% |
| Distributable reserves | 133 | €12,846 | €22,984 | +€10,138 | +78.9% |
| Profit (loss) carried forward | 14 | -€18,222 | €0 | +€18,222 | |
| Amounts payable | 17/49 | €64,035 | €66,905 | +€2,871 | +4.5% |
| Amounts payable within one year | 42/48 | €64,035 | €66,905 | +€2,871 | +4.5% |
| Trade debts | 44 | €42,918 | €41,425 | -€1,494 | -3.5% |
| Suppliers | 440/4 | €42,918 | €41,425 | -€1,494 | -3.5% |
| Taxes, remuneration and social security | 45 | €5,995 | €11,988 | +€5,993 | +100.0% |
| Taxes | 450/3 | €5,995 | €11,988 | +€5,993 | +100.0% |
| Other amounts payable | 47/48 | €15,121 | €13,493 | -€1,628 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,493 | €3,754 | +€260 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,129 | €0 | -€5,129 | -100% |
| Other operating charges | 640/8 | €3,652 | €1,836 | -€1,816 | -49.7% |
| Non-recurring operating charges | 66A | €7,598 | €0 | -€7,598 | -100% |
| Gross operating margin | 9900 | €4,608 | €45,720 | +€41,112 | +892% |
| Operating profit (loss) | 9901 | -€15,265 | €40,130 | +€55,395 | |
| Financial income | 75/76B | €7 | €116 | +€109 | +1,509% |
| Recurring financial income | 75 | €7 | €116 | +€109 | +1,509% |
| Financial charges | 65/66B | €1,227 | €2,023 | +€797 | +65.0% |
| Recurring financial charges | 65 | €1,227 | €2,023 | +€797 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,485 | €38,223 | +€54,707 | |
| Income taxes | 67/77 | €139 | €9,863 | +€9,724 | +6,975% |
| Profit (loss) for the period | 9904 | -€16,624 | €28,360 | +€44,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,624 | €28,360 | +€44,984 |
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 24 October 2026 via checked.be.