Customs Square: 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.
Customs Square
Largest movements
- Cash -€34,698
down €34,698 (-62.5%), from €55,543 to €20,846
mainly Other debts (-€45,000) and Receivables within one year (-€4,071)
- Receivables within one year +€4,071
up €4,071 (+5.4%), from €75,424 to €79,494
of which Trade receivables: +€4,888
- Tangible fixed assets +€1,672
up €1,672, from €0 to €1,672
of which Furniture and vehicles: +€1,672
- Other debts -€45,000
down €45,000 (-44.2%), from €101,770 to €56,770
- Trade debts +€14,172
up €14,172 (+278%), from €5,105 to €19,277
- Gross operating margin +€4,343
up €4,343, from -€1,626 to €2,717
- Other operating charges +€402
up €402 (+340%), from €118 to €520
- Financial charges +€199
up €199 (+15.8%), from €1,254 to €1,452
- Depreciation -€132
down €132 (-26.9%), from €492 to €360
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 | €135,767 | €107,486 | -€28,282 | -20.8% |
| Fixed assets | 21/28 | €4,800 | €6,472 | +€1,672 | +34.8% |
| Tangible fixed assets | 22/27 | €0 | €1,672 | +€1,672 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €1,672 | +€1,672 | |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €130,967 | €101,014 | -€29,953 | -22.9% |
| Amounts receivable within one year | 40/41 | €75,424 | €79,494 | +€4,071 | +5.4% |
| Trade receivables | 40 | €44,638 | €49,526 | +€4,888 | +10.9% |
| Other amounts receivable | 41 | €30,785 | €29,968 | -€817 | -2.7% |
| Cash at bank and in hand | 54/58 | €55,543 | €20,846 | -€34,698 | -62.5% |
| Deferred charges and accrued income | 490/1 | €0 | €674 | +€674 | |
| Total equity and liabilities | 10/49 | €135,767 | €107,486 | -€28,282 | -20.8% |
| Equity | 10/15 | €28,892 | €30,245 | +€1,353 | +4.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €13,892 | €15,245 | +€1,353 | +9.7% |
| Distributable reserves | 133 | €13,892 | €15,245 | +€1,353 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €106,875 | €77,240 | -€29,635 | -27.7% |
| Amounts payable within one year | 42/48 | €106,875 | €77,240 | -€29,635 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,105 | €19,277 | +€14,172 | +278% |
| Suppliers | 440/4 | €5,105 | €19,277 | +€14,172 | +278% |
| Taxes, remuneration and social security | 45 | €0 | €1,193 | +€1,193 | |
| Taxes | 450/3 | €0 | €1,193 | +€1,193 | |
| Other amounts payable | 47/48 | €101,770 | €56,770 | -€45,000 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €360 | -€132 | -26.9% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | -€1,626 | €2,717 | +€4,343 | |
| Operating profit (loss) | 9901 | -€2,236 | €1,838 | +€4,074 | |
| Financial income | 75/76B | €971 | €968 | -€3 | -0.3% |
| Recurring financial income | 75 | €971 | €968 | -€3 | -0.3% |
| Financial charges | 65/66B | €1,254 | €1,452 | +€199 | +15.8% |
| Recurring financial charges | 65 | €1,254 | €1,452 | +€199 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,519 | €1,353 | +€3,872 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,519 | €1,353 | +€3,872 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,519 | €1,353 | +€3,872 |
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 16 October 2026 via checked.be.