CUSTOMS ONE: 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.
CUSTOMS ONE
Largest movements
- Cash +€21,647
up €21,647 (+30.8%), from €70,258 to €91,906
mainly Net result for the year (+€54,732) and Other debts (+€37,282)
- Tangible fixed assets -€6,398
down €6,398 (-32.2%), from €19,842 to €13,444
of which Furniture and vehicles: -€5,522
- Receivables within one year +€1,792
up €1,792 (+6.9%), from €25,994 to €27,786
of which Other amounts receivable: +€2,639
- Other debts +€37,282
up €37,282 (+91.5%), from €40,723 to €78,005
- Reserves -€19,143
down €19,143 (-30.6%), from €62,521 to €43,378
- Tax, wage and social debts -€2,993
down €2,993 (-27.3%), from €10,976 to €7,982
- Trade debts +€1,673
up €1,673 (+245.8%), from €681 to €2,354
- Gross operating margin +€7,218
up €7,218 (+10.4%), from €69,592 to €76,810
- Depreciation -€5,618
down €5,618 (-54.4%), from €10,325 to €4,707
- Financial charges +€2,445
up €2,445 (+2241.7%), from €109 to €2,554
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 | €116,401 | €133,379 | +€16,979 | +14.6% |
| Fixed assets | 21/28 | €19,842 | €13,444 | -€6,398 | -32.2% |
| Tangible fixed assets | 22/27 | €19,842 | €13,444 | -€6,398 | -32.2% |
| Plant, machinery and equipment | 23 | €2,167 | €1,291 | -€876 | -40.4% |
| Furniture and vehicles | 24 | €17,674 | €12,153 | -€5,522 | -31.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €96,559 | €119,935 | +€23,376 | +24.2% |
| Amounts receivable within one year | 40/41 | €25,994 | €27,786 | +€1,792 | +6.9% |
| Trade receivables | 40 | €25,459 | €24,611 | -€848 | -3.3% |
| Other amounts receivable | 41 | €535 | €3,175 | +€2,639 | +493.0% |
| Cash at bank and in hand | 54/58 | €70,258 | €91,906 | +€21,647 | +30.8% |
| Deferred charges and accrued income | 490/1 | €306 | €243 | -€63 | -20.5% |
| Total equity and liabilities | 10/49 | €116,401 | €133,379 | +€16,979 | +14.6% |
| Equity | 10/15 | €64,021 | €44,878 | -€19,143 | -29.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €62,521 | €43,378 | -€19,143 | -30.6% |
| Distributable reserves | 133 | €62,521 | €43,378 | -€19,143 | -30.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,379 | €88,501 | +€36,122 | +69.0% |
| Amounts payable within one year | 42/48 | €52,379 | €88,341 | +€35,962 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €681 | €2,354 | +€1,673 | +245.8% |
| Suppliers | 440/4 | €681 | €2,354 | +€1,673 | +245.8% |
| Taxes, remuneration and social security | 45 | €10,976 | €7,982 | -€2,993 | -27.3% |
| Taxes | 450/3 | €10,976 | €7,982 | -€2,993 | -27.3% |
| Other amounts payable | 47/48 | €40,723 | €78,005 | +€37,282 | +91.5% |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Non-recurring operating income | 76A | - | €11,184 | +€11,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,325 | €4,707 | -€5,618 | -54.4% |
| Other operating charges | 640/8 | €1,376 | €1,027 | -€350 | -25.4% |
| Non-recurring operating charges | 66A | - | €226 | +€226 | |
| Gross operating margin | 9900 | €69,592 | €76,810 | +€7,218 | +10.4% |
| Operating profit (loss) | 9901 | €57,890 | €70,850 | +€12,960 | +22.4% |
| Financial income | 75/76B | €80 | €373 | +€293 | +365.0% |
| Recurring financial income | 75 | €80 | €373 | +€293 | +365.0% |
| Financial charges | 65/66B | €109 | €2,554 | +€2,445 | +2241.7% |
| Recurring financial charges | 65 | €109 | €2,554 | +€2,445 | +2241.7% |
| Profit (loss) for the period before taxes | 9903 | €57,861 | €68,669 | +€10,807 | +18.7% |
| Income taxes | 67/77 | €13,718 | €13,937 | +€219 | +1.6% |
| Profit (loss) for the period | 9904 | €44,143 | €54,732 | +€10,589 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,143 | €54,732 | +€10,589 | +24.0% |
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.