V-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.
V-Customs
Largest movements
- Tangible fixed assets -€1,758
down €1,758 (-30.0%), from €5,862 to €4,104
of which Plant, machinery and equipment: -€1,489
- Cash +€806
up €806 (+154.0%), from €523 to €1,330
mainly Other debts (+€2,070) and Depreciation (+€1,758)
- Receivables within one year -€453
down €453 (-67.0%), from €677 to €224
of which Trade receivables: -€389
- Stocks and contracts +€400
new in 2025: €400
- Profit (loss) carried forward -€3,061
down €3,061 (-37.1%), from -€8,262 to -€11,322
- Other debts +€2,070
up €2,070 (+15.8%), from €13,137 to €15,207
- Accrued charges and deferred income -€344
down €344 (-99.8%), from €345 to €1
- Tax, wage and social debts +€185
new in 2025: €185
- Trade debts +€179
up €179 (+50.4%), from €356 to €535
- Gross operating margin +€5,216
up €5,216 (+89.4%), from -€5,833 to -€617
- Depreciation +€466
up €466 (+36.1%), from €1,292 to €1,758
- Other operating charges -€410
down €410 (-44.1%), from €930 to €520
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 | €7,076 | €6,105 | -€971 | -13.7% |
| Fixed assets | 21/28 | €5,862 | €4,104 | -€1,758 | -30.0% |
| Tangible fixed assets | 22/27 | €5,862 | €4,104 | -€1,758 | -30.0% |
| Plant, machinery and equipment | 23 | €3,315 | €1,825 | -€1,489 | -44.9% |
| Other tangible fixed assets | 26 | €2,547 | €2,279 | -€269 | -10.5% |
| Current assets | 29/58 | €1,214 | €2,001 | +€787 | +64.8% |
| Stocks and contracts in progress | 3 | - | €400 | +€400 | |
| Stocks | 30/36 | - | €400 | +€400 | |
| Amounts receivable within one year | 40/41 | €677 | €224 | -€453 | -67.0% |
| Trade receivables | 40 | €613 | €224 | -€389 | -63.5% |
| Other amounts receivable | 41 | €64 | - | -€64 | |
| Cash at bank and in hand | 54/58 | €523 | €1,330 | +€806 | +154.0% |
| Deferred charges and accrued income | 490/1 | €14 | €47 | +€34 | +244.0% |
| Total equity and liabilities | 10/49 | €7,076 | €6,105 | -€971 | -13.7% |
| Equity | 10/15 | -€6,762 | -€9,822 | -€3,061 | -45.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,262 | -€11,322 | -€3,061 | -37.1% |
| Amounts payable | 17/49 | €13,837 | €15,928 | +€2,090 | +15.1% |
| Amounts payable within one year | 42/48 | €13,492 | €15,927 | +€2,434 | +18.0% |
| Trade debts | 44 | €356 | €535 | +€179 | +50.4% |
| Suppliers | 440/4 | €356 | €535 | +€179 | +50.4% |
| Taxes, remuneration and social security | 45 | - | €185 | +€185 | |
| Taxes | 450/3 | - | €185 | +€185 | |
| Other amounts payable | 47/48 | €13,137 | €15,207 | +€2,070 | +15.8% |
| Accrued charges and deferred income | 492/3 | €345 | €1 | -€344 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €1,758 | +€466 | +36.1% |
| Other operating charges | 640/8 | €930 | €520 | -€410 | -44.1% |
| Gross operating margin | 9900 | -€5,833 | -€617 | +€5,216 | +89.4% |
| Operating profit (loss) | 9901 | -€8,055 | -€2,894 | +€5,160 | +64.1% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €207 | €178 | -€29 | -14.2% |
| Recurring financial charges | 65 | €207 | €178 | -€29 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,262 | -€3,061 | +€5,201 | +62.9% |
| Profit (loss) for the period | 9904 | -€8,262 | -€3,061 | +€5,201 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,262 | -€3,061 | +€5,201 | +62.9% |
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.