FG customs: 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.
FG customs
Largest movements
- Cash -€11,302
down €11,302 (-10.9%), from €104,102 to €92,801
mainly Contributions, distributions and other (-€37,834) and Other debts (-€27,428)
- Tangible fixed assets -€3,173
down €3,173 (-43.6%), from €7,276 to €4,103
of which Furniture and vehicles: -€2,990
- Trade debts +€31,892
up €31,892 (+385.2%), from €8,280 to €40,172
- Other debts -€27,428
down €27,428 (-26.3%), from €104,095 to €76,668
- Reserves -€17,093
down €17,093 (-100.0%), from €17,093 to €0
- Short-term financial debts +€5,499
up €5,499 (+325.0%), from €1,692 to €7,191
- Debts after one year -€4,921
down €4,921 (-93.4%), from €5,271 to €350
- Gross operating margin +€34,164
up €34,164 (+76.4%), from €44,726 to €78,890
- Staff costs +€31,124
up €31,124 (+223.5%), from €13,929 to €45,052
- Financial income +€5,052
up €5,052 (+1892.6%), from €267 to €5,319
- Depreciation -€3,840
down €3,840 (-54.8%), from €7,013 to €3,173
- Taxes +€1,977
up €1,977 (+38.5%), from €5,130 to €7,107
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 | €153,165 | €139,470 | -€13,696 | -8.9% |
| Fixed assets | 21/28 | €7,276 | €4,103 | -€3,173 | -43.6% |
| Tangible fixed assets | 22/27 | €7,276 | €4,103 | -€3,173 | -43.6% |
| Furniture and vehicles | 24 | €6,842 | €3,852 | -€2,990 | -43.7% |
| Other tangible fixed assets | 26 | €434 | €251 | -€183 | -42.2% |
| Current assets | 29/58 | €145,889 | €135,366 | -€10,523 | -7.2% |
| Amounts receivable within one year | 40/41 | €25,839 | €25,953 | +€114 | +0.4% |
| Trade receivables | 40 | €18,778 | €16,143 | -€2,634 | -14.0% |
| Other amounts receivable | 41 | €7,062 | €9,809 | +€2,748 | +38.9% |
| Cash at bank and in hand | 54/58 | €104,102 | €92,801 | -€11,302 | -10.9% |
| Deferred charges and accrued income | 490/1 | €15,948 | €16,613 | +€665 | +4.2% |
| Total equity and liabilities | 10/49 | €153,165 | €139,470 | -€13,696 | -8.9% |
| Equity | 10/15 | €21,093 | €4,000 | -€17,093 | -81.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €17,093 | €0 | -€17,093 | -100.0% |
| Distributable reserves | 133 | €17,093 | €0 | -€17,093 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €132,072 | €135,470 | +€3,397 | +2.6% |
| Amounts payable after more than one year | 17 | €5,271 | €350 | -€4,921 | -93.4% |
| Financial debts | 170/4 | €5,271 | €350 | -€4,921 | -93.4% |
| Amounts payable within one year | 42/48 | €126,801 | €135,120 | +€8,319 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €8,049 | €4,921 | -€3,128 | -38.9% |
| Financial debts | 43 | €1,692 | €7,191 | +€5,499 | +325.0% |
| Credit institutions | 430/8 | €1,692 | €7,191 | +€5,499 | +325.0% |
| Trade debts | 44 | €8,280 | €40,172 | +€31,892 | +385.2% |
| Suppliers | 440/4 | €8,280 | €40,172 | +€31,892 | +385.2% |
| Taxes, remuneration and social security | 45 | €4,685 | €6,168 | +€1,483 | +31.7% |
| Taxes | 450/3 | €2,752 | €130 | -€2,622 | -95.3% |
| Remuneration and social security | 454/9 | €1,932 | €6,037 | +€4,105 | +212.5% |
| Other amounts payable | 47/48 | €104,095 | €76,668 | -€27,428 | -26.3% |
| Non-recurring operating income | 76A | €8,214 | €0 | -€8,214 | -100.0% |
| Remuneration, social security and pensions | 62 | €13,929 | €45,052 | +€31,124 | +223.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,013 | €3,173 | -€3,840 | -54.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €320 | +€320 | |
| Other operating charges | 640/8 | €1,153 | €1,167 | +€14 | +1.2% |
| Gross operating margin | 9900 | €44,726 | €78,890 | +€34,164 | +76.4% |
| Operating profit (loss) | 9901 | €22,631 | €29,178 | +€6,546 | +28.9% |
| Financial income | 75/76B | €267 | €5,319 | +€5,052 | +1892.6% |
| Recurring financial income | 75 | €267 | €5,319 | +€5,052 | +1892.6% |
| Financial charges | 65/66B | €6,861 | €6,649 | -€212 | -3.1% |
| Recurring financial charges | 65 | €6,861 | €6,649 | -€212 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €16,038 | €27,848 | +€11,810 | +73.6% |
| Income taxes | 67/77 | €5,130 | €7,107 | +€1,977 | +38.5% |
| Profit (loss) for the period | 9904 | €10,907 | €20,741 | +€9,834 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,907 | €20,741 | +€9,834 | +90.2% |
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 30 September 2026 via checked.be.