D Customs: 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.
D Customs
Largest movements
- Cash -€12,200
down €12,200 (-63.6%), from €19,179 to €6,979
mainly Receivables within one year (-€11,867) and Investment in fixed assets (net) (-€7,641)
- Receivables within one year +€11,867
up €11,867 (+213%), from €5,580 to €17,447
of which Trade receivables: +€9,862
- Tangible fixed assets +€7,272
new in 2025: €7,272
- Deferred charges and accrued income +€683
up €683 (+426%), from €160 to €843
- Reserves +€9,695
up €9,695 (+75.8%), from €12,793 to €22,487
- Tax, wage and social debts -€1,928
down €1,928 (-25.1%), from €7,679 to €5,751
- Gross operating margin -€3,429
down €3,429 (-18.4%), from €18,666 to €15,238
- Financial income +€437
up €437 (+327%), from €134 to €571
- Depreciation +€369
new in 2025: €369
- Other operating charges -€201
down €201 (-62.6%), from €321 to €120
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 | €24,959 | €32,581 | +€7,622 | +30.5% |
| Fixed assets | 21/28 | €40 | €7,312 | +€7,272 | +18,180% |
| Tangible fixed assets | 22/27 | - | €7,272 | +€7,272 | |
| Furniture and vehicles | 24 | - | €7,272 | +€7,272 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €24,919 | €25,269 | +€350 | +1.4% |
| Amounts receivable within one year | 40/41 | €5,580 | €17,447 | +€11,867 | +213% |
| Trade receivables | 40 | - | €9,862 | +€9,862 | |
| Other amounts receivable | 41 | €5,580 | €7,585 | +€2,006 | +36.0% |
| Cash at bank and in hand | 54/58 | €19,179 | €6,979 | -€12,200 | -63.6% |
| Deferred charges and accrued income | 490/1 | €160 | €843 | +€683 | +426% |
| Total equity and liabilities | 10/49 | €24,959 | €32,581 | +€7,622 | +30.5% |
| Equity | 10/15 | €15,793 | €25,487 | +€9,695 | +61.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,793 | €22,487 | +€9,695 | +75.8% |
| Distributable reserves | 133 | €12,793 | €22,487 | +€9,695 | +75.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,166 | €7,094 | -€2,072 | -22.6% |
| Amounts payable within one year | 42/48 | €9,166 | €7,094 | -€2,072 | -22.6% |
| Trade debts | 44 | €654 | €484 | -€170 | -26.0% |
| Suppliers | 440/4 | €654 | €484 | -€170 | -26.0% |
| Taxes, remuneration and social security | 45 | €7,679 | €5,751 | -€1,928 | -25.1% |
| Taxes | 450/3 | €7,679 | €5,751 | -€1,928 | -25.1% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €369 | +€369 | |
| Other operating charges | 640/8 | €321 | €120 | -€201 | -62.6% |
| Gross operating margin | 9900 | €18,666 | €15,238 | -€3,429 | -18.4% |
| Operating profit (loss) | 9901 | €18,345 | €14,749 | -€3,597 | -19.6% |
| Financial income | 75/76B | €134 | €571 | +€437 | +327% |
| Recurring financial income | 75 | €134 | €571 | +€437 | +327% |
| Financial charges | 65/66B | €25 | €72 | +€47 | +187% |
| Recurring financial charges | 65 | €25 | €72 | +€47 | +187% |
| Profit (loss) for the period before taxes | 9903 | €18,454 | €15,248 | -€3,206 | -17.4% |
| Income taxes | 67/77 | €4,828 | €4,694 | -€134 | -2.8% |
| Profit (loss) for the period | 9904 | €13,626 | €10,554 | -€3,072 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,626 | €10,554 | -€3,072 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.