CUSTOM8: 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.
CUSTOM8
Largest movements
- Receivables within one year +€36,750
up €36,750 (+105.2%), from €34,937 to €71,687
of which Trade receivables: +€29,750
- Cash +€35,244
up €35,244 (+36.1%), from €97,708 to €132,952
mainly Net result for the year (+€54,504) and Tax, wage and social debts (+€10,965)
- Profit (loss) carried forward +€54,504
up €54,504 (+9.2%), from -€591,342 to -€536,838
- Tax, wage and social debts +€10,965
up €10,965 (+55.0%), from €19,922 to €30,887
- Trade debts +€8,205
up €8,205 (+22.7%), from €36,109 to €44,314
- Gross operating margin +€55,004
up €55,004 (+46.9%), from €117,246 to €172,250
- Staff costs -€5,141
down €5,141 (-4.2%), from €121,802 to €116,661
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 | €167,964 | €241,639 | +€73,675 | +43.9% |
| Fixed assets | 21/28 | €3,140 | €3,575 | +€435 | +13.9% |
| Tangible fixed assets | 22/27 | €288 | €723 | +€435 | +151.3% |
| Plant, machinery and equipment | 23 | €288 | €723 | +€435 | +151.3% |
| Financial fixed assets | 28 | €2,852 | €2,852 | = | 0.0% |
| Current assets | 29/58 | €164,825 | €238,064 | +€73,239 | +44.4% |
| Stocks and contracts in progress | 3 | €32,180 | €33,425 | +€1,245 | +3.9% |
| Stocks | 30/36 | €32,180 | €33,425 | +€1,245 | +3.9% |
| Amounts receivable within one year | 40/41 | €34,937 | €71,687 | +€36,750 | +105.2% |
| Trade receivables | 40 | €33,882 | €63,632 | +€29,750 | +87.8% |
| Other amounts receivable | 41 | €1,055 | €8,056 | +€7,000 | +663.2% |
| Cash at bank and in hand | 54/58 | €97,708 | €132,952 | +€35,244 | +36.1% |
| Total equity and liabilities | 10/49 | €167,964 | €241,639 | +€73,675 | +43.9% |
| Equity | 10/15 | €111,933 | €166,437 | +€54,504 | +48.7% |
| Contributions | 10/11 | €687,500 | €687,500 | = | 0.0% |
| Capital | 10 | €553,333 | €553,333 | = | 0.0% |
| Issued capital | 100 | €553,333 | €553,333 | = | 0.0% |
| Outside capital | 11 | €134,167 | €134,167 | = | 0.0% |
| Share premium | 1100/10 | €134,167 | €134,167 | = | 0.0% |
| Reserves | 13 | €15,775 | €15,775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,775 | €15,775 | = | 0.0% |
| Legal reserve | 130 | €15,775 | €15,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€591,342 | -€536,838 | +€54,504 | +9.2% |
| Amounts payable | 17/49 | €56,031 | €75,201 | +€19,170 | +34.2% |
| Amounts payable within one year | 42/48 | €56,031 | €75,201 | +€19,170 | +34.2% |
| Trade debts | 44 | €36,109 | €44,314 | +€8,205 | +22.7% |
| Suppliers | 440/4 | €36,109 | €44,314 | +€8,205 | +22.7% |
| Taxes, remuneration and social security | 45 | €19,922 | €30,887 | +€10,965 | +55.0% |
| Remuneration and social security | 454/9 | €19,922 | €30,887 | +€10,965 | +55.0% |
| Remuneration, social security and pensions | 62 | €121,802 | €116,661 | -€5,141 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €378 | +€35 | +10.1% |
| Other operating charges | 640/8 | €542 | €569 | +€27 | +5.1% |
| Gross operating margin | 9900 | €117,246 | €172,250 | +€55,004 | +46.9% |
| Operating profit (loss) | 9901 | -€5,441 | €54,642 | +€60,083 | |
| Financial income | 75/76B | €151 | €152 | +€1 | +0.5% |
| Recurring financial income | 75 | €151 | €152 | +€1 | +0.5% |
| Financial charges | 65/66B | €482 | €290 | -€193 | -40.0% |
| Recurring financial charges | 65 | €482 | €290 | -€193 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,773 | €54,504 | +€60,277 | |
| Profit (loss) for the period | 9904 | -€5,773 | €54,504 | +€60,277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,773 | €54,504 | +€60,277 |
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 3 October 2026 via checked.be.