CUSTOM SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€29,715
up €29,715 (+81.6%), from €36,419 to €66,134
of which Other amounts receivable: +€26,216
- Tangible fixed assets +€14,106
up €14,106 (+2319.1%), from €608 to €14,714
- Reserves +€18,182
up €18,182 (+5319.0%), from €342 to €18,524
of which Distributable reserves: +€18,182
- Trade debts +€14,964
up €14,964 (+145.8%), from €10,266 to €25,230
- Current portion of long-term debt +€9,324
up €9,324 (+497.4%), from €1,874 to €11,199
- Tax, wage and social debts +€8,402
up €8,402 (+552.2%), from €1,522 to €9,924
- Profit (loss) carried forward -€6,880
down €6,880 (-34.3%), from €20,033 to €13,153
- Gross operating margin +€16,366
up €16,366 (+381.2%), from €4,293 to €20,659
- Taxes +€7,088
up €7,088 (+982.6%), from €721 to €7,809
- Depreciation +€694
up €694 (+170.8%), from €407 to €1,101
- Financial income +€615
up €615 (+81.0%), from €759 to €1,374
- Financial charges -€598
down €598 (-32.8%), from €1,824 to €1,226
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 | €40,247 | €84,230 | +€43,983 | +109.3% |
| Fixed assets | 21/28 | €1,808 | €15,914 | +€14,106 | +780.1% |
| Tangible fixed assets | 22/27 | €608 | €14,714 | +€14,106 | +2319.1% |
| Furniture and vehicles | 24 | €608 | €14,714 | +€14,106 | +2319.1% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €38,439 | €68,316 | +€29,877 | +77.7% |
| Amounts receivable within one year | 40/41 | €36,419 | €66,134 | +€29,715 | +81.6% |
| Trade receivables | 40 | €17,247 | €20,746 | +€3,498 | +20.3% |
| Other amounts receivable | 41 | €19,172 | €45,388 | +€26,216 | +136.7% |
| Cash at bank and in hand | 54/58 | €2,019 | €1,852 | -€167 | -8.3% |
| Deferred charges and accrued income | 490/1 | €0 | €330 | +€330 | |
| Total equity and liabilities | 10/49 | €40,247 | €84,230 | +€43,983 | +109.3% |
| Equity | 10/15 | €26,575 | €37,877 | +€11,302 | +42.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €342 | €18,524 | +€18,182 | +5319.0% |
| Non-distributable reserves | 130/1 | €342 | €342 | = | 0.0% |
| Reserves not available under the articles | 1311 | €342 | €342 | = | 0.0% |
| Distributable reserves | 133 | - | €18,182 | +€18,182 | |
| Profit (loss) carried forward | 14 | €20,033 | €13,153 | -€6,880 | -34.3% |
| Amounts payable | 17/49 | €13,672 | €46,353 | +€32,681 | +239.0% |
| Amounts payable within one year | 42/48 | €13,672 | €46,353 | +€32,681 | +239.0% |
| Current portion of amounts payable after more than one year | 42 | €1,874 | €11,199 | +€9,324 | +497.4% |
| Trade debts | 44 | €10,266 | €25,230 | +€14,964 | +145.8% |
| Suppliers | 440/4 | €10,266 | €25,230 | +€14,964 | +145.8% |
| Taxes, remuneration and social security | 45 | €1,522 | €9,924 | +€8,402 | +552.2% |
| Taxes | 450/3 | €1,522 | €9,924 | +€8,402 | +552.2% |
| Other amounts payable | 47/48 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €1,101 | +€694 | +170.8% |
| Other operating charges | 640/8 | €904 | €595 | -€309 | -34.1% |
| Gross operating margin | 9900 | €4,293 | €20,659 | +€16,366 | +381.2% |
| Operating profit (loss) | 9901 | €2,983 | €18,963 | +€15,980 | +535.8% |
| Financial income | 75/76B | €759 | €1,374 | +€615 | +81.0% |
| Recurring financial income | 75 | €759 | €1,374 | +€615 | +81.0% |
| Financial charges | 65/66B | €1,824 | €1,226 | -€598 | -32.8% |
| Recurring financial charges | 65 | €1,824 | €1,226 | -€598 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €1,918 | €19,111 | +€17,193 | +896.4% |
| Income taxes | 67/77 | €721 | €7,809 | +€7,088 | +982.6% |
| Profit (loss) for the period | 9904 | €1,197 | €11,302 | +€10,105 | +844.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,197 | €11,302 | +€10,105 | +844.5% |
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 8 October 2026 via checked.be.