CUSTY HOLDING: 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.
What changed
CUSTY HOLDING
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€12,460
2024 · €3.1m-€3.1m
Equity
€9.0m
2024 · €9.0m-€12,460
Cash
€4.8m
2024 · €2.9m+€1.9m
Balance sheet total
€9.1m
2024 · €9.1m-€46,712
Largest movements
Assets
- Current investments -€2.0m
no longer reported in 2025 (was €2.0m)
- Cash +€1.9m
up €1.9m (+65.0%), from €2.9m to €4.8m
mainly Current investments (+€2.0m) and Deferred charges and accrued income (+€25,748)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€3.1m
down €3.1m (-97.3%), from €3.2m to €84,695
- Turnover -€74,804
down €74,804 (-32.7%), from €228,965 to €154,161
- Goods and materials -€21,707
down €21,707 (-18.7%), from €116,282 to €94,576
- Taxes +€10,444
new in 2025: €10,444
- Services and other goods -€8,993
down €8,993 (-6.0%), from €150,338 to €141,345
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.
Result 2024
€3.1m
Turnover
-€74,804
Goods and materials
+€21,707
Services and other goods
+€8,993
Depreciation
+€500
Other operating charges
+€3,008
Other operating items
-€197
Financial income
-€3.1m
Financial charges
-€2,684
Taxes
-€10,444
Result 2025
-€12,460
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€85,771
Investment
+€2.0m
Financing
-€9,000
Cash 2024
€2.9m
From operations (derived)
-€85,771
Net result for the year
-€12,460
Depreciation
+€1,541
Receivables within one year
-€75,349
Deferred charges and accrued income
+€25,748
Trade debts
-€21,405
Tax, wage and social debts
-€3,846
Investment (derived)
+€2.0m
Current investments
+€2.0m
Financing
-€9,000
Current portion of long-term debt
-€9,000
Cash 2025
€4.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,137,304 | €9,090,593 | -€46,712 | -0.5% |
| Fixed assets | 21/28 | €3,466,223 | €3,464,682 | -€1,541 | 0.0% |
| Tangible fixed assets | 22/27 | €8,576 | €7,035 | -€1,541 | -18.0% |
| Land and buildings | 22 | €7,648 | €6,846 | -€802 | -10.5% |
| Furniture and vehicles | 24 | €927 | €188 | -€739 | -79.7% |
| Financial fixed assets | 28 | €3,457,647 | €3,457,647 | = | 0.0% |
| Affiliated companies | 280/1 | €3,451,647 | €3,451,647 | = | 0.0% |
| Participating interests | 280 | €3,451,647 | €3,451,647 | = | 0.0% |
| Other financial fixed assets | 284/8 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €5,671,081 | €5,625,911 | -€45,170 | -0.8% |
| Amounts receivable within one year | 40/41 | €709,747 | €785,096 | +€75,349 | +10.6% |
| Trade receivables | 40 | €119,945 | €133,722 | +€13,777 | +11.5% |
| Other amounts receivable | 41 | €589,802 | €651,374 | +€61,572 | +10.4% |
| Current investments | 50/53 | €2,000,000 | - | -€2.0m | |
| Other investments | 51/53 | €2,000,000 | - | -€2.0m | |
| Cash at bank and in hand | 54/58 | €2,932,653 | €4,837,881 | +€1.9m | +65.0% |
| Deferred charges and accrued income | 490/1 | €28,682 | €2,933 | -€25,748 | -89.8% |
| Total equity and liabilities | 10/49 | €9,137,304 | €9,090,593 | -€46,712 | -0.5% |
| Equity | 10/15 | €9,004,657 | €8,992,196 | -€12,460 | -0.1% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €152,200 | €152,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €130,200 | €130,200 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,632,457 | €8,619,996 | -€12,460 | -0.1% |
| Amounts payable | 17/49 | €132,648 | €98,397 | -€34,251 | -25.8% |
| Amounts payable after more than one year | 17 | €1,980 | €1,980 | = | 0.0% |
| Other amounts payable | 178/9 | €1,980 | €1,980 | = | 0.0% |
| Amounts payable within one year | 42/48 | €130,668 | €96,417 | -€34,251 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | - | -€9,000 | |
| Trade debts | 44 | €117,822 | €96,417 | -€21,405 | -18.2% |
| Suppliers | 440/4 | €117,822 | €96,417 | -€21,405 | -18.2% |
| Taxes, remuneration and social security | 45 | €3,846 | - | -€3,846 | |
| Taxes | 450/3 | €3,846 | - | -€3,846 | |
| Operating income | 70/76A | €229,162 | €154,161 | -€75,001 | -32.7% |
| Turnover | 70 | €228,965 | €154,161 | -€74,804 | -32.7% |
| Non-recurring operating income | 76A | €197 | - | -€197 | |
| Operating charges | 60/66A | €271,848 | €237,641 | -€34,207 | -12.6% |
| Goods for resale, raw materials and consumables | 60 | €116,282 | €94,576 | -€21,707 | -18.7% |
| Purchases | 600/8 | €116,282 | €94,576 | -€21,707 | -18.7% |
| Services and other goods | 61 | €150,338 | €141,345 | -€8,993 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,041 | €1,541 | -€500 | -24.5% |
| Other operating charges | 640/8 | €3,188 | €180 | -€3,008 | -94.4% |
| Operating profit (loss) | 9901 | -€42,686 | -€83,480 | -€40,794 | -95.6% |
| Financial income | 75/76B | €3,168,189 | €84,695 | -€3.1m | -97.3% |
| Recurring financial income | 75 | €3,168,189 | €84,695 | -€3.1m | -97.3% |
| Income from financial fixed assets | 750 | €3,000,000 | - | -€3.0m | |
| Other financial income | 752/9 | €168,189 | €84,695 | -€83,494 | -49.6% |
| Financial charges | 65/66B | €546 | €3,231 | +€2,684 | +491% |
| Recurring financial charges | 65 | €546 | €3,231 | +€2,684 | +491% |
| Other financial charges | 652/9 | €546 | €3,231 | +€2,684 | +491% |
| Profit (loss) for the period before taxes | 9903 | €3,124,956 | -€2,016 | -€3.1m | |
| Income taxes | 67/77 | - | €10,444 | +€10,444 | |
| Taxes | 670/3 | - | €10,444 | +€10,444 | |
| Profit (loss) for the period | 9904 | €3,124,956 | -€12,460 | -€3.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €3,124,956 | -€12,460 | -€3.1m |
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 14 October 2026 via checked.be.