1CPU: 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.
1CPU
Largest movements
- Receivables within one year -€9,881
down €9,881 (-17.3%), from €57,072 to €47,192
of which Trade receivables: -€12,400
- Deferred charges and accrued income +€8,912
up €8,912 (+1043.2%), from €854 to €9,766
- Cash +€8,836
up €8,836 (+100.3%), from €8,811 to €17,647
mainly Net result for the year (+€34,147) and Depreciation (+€13,171)
- Tangible fixed assets -€8,744
down €8,744 (-22.6%), from €38,607 to €29,863
- Profit (loss) carried forward +€33,314
up €33,314 (+169.9%), from €19,609 to €52,923
- Other debts -€18,980
down €18,980 (-90.9%), from €20,886 to €1,906
- Debts after one year -€15,068
down €15,068 (-43.4%), from €34,694 to €19,626
- Tax, wage and social debts -€3,716
down €3,716 (-14.8%), from €25,135 to €21,419
of which Remuneration and social security: -€9,285
- Trade debts +€2,972
up €2,972 (+65.7%), from €4,521 to €7,493
- Gross operating margin +€15,869
up €15,869 (+37.1%), from €42,790 to €58,659
- Depreciation +€3,220
up €3,220 (+32.4%), from €9,951 to €13,171
- Taxes +€2,821
up €2,821 (+40.3%), from €6,999 to €9,820
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 | €105,345 | €104,468 | -€876 | -0.8% |
| Fixed assets | 21/28 | €38,607 | €29,863 | -€8,744 | -22.6% |
| Tangible fixed assets | 22/27 | €38,607 | €29,863 | -€8,744 | -22.6% |
| Furniture and vehicles | 24 | €38,607 | €29,863 | -€8,744 | -22.6% |
| Current assets | 29/58 | €66,738 | €74,606 | +€7,868 | +11.8% |
| Amounts receivable within one year | 40/41 | €57,072 | €47,192 | -€9,881 | -17.3% |
| Trade receivables | 40 | €57,072 | €44,673 | -€12,400 | -21.7% |
| Other amounts receivable | 41 | - | €2,519 | +€2,519 | |
| Cash at bank and in hand | 54/58 | €8,811 | €17,647 | +€8,836 | +100.3% |
| Deferred charges and accrued income | 490/1 | €854 | €9,766 | +€8,912 | +1043.2% |
| Total equity and liabilities | 10/49 | €105,345 | €104,468 | -€876 | -0.8% |
| Equity | 10/15 | €20,109 | €53,423 | +€33,314 | +165.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,609 | €52,923 | +€33,314 | +169.9% |
| Amounts payable | 17/49 | €85,236 | €51,045 | -€34,191 | -40.1% |
| Amounts payable after more than one year | 17 | €34,694 | €19,626 | -€15,068 | -43.4% |
| Financial debts | 170/4 | €34,694 | €19,626 | -€15,068 | -43.4% |
| Amounts payable within one year | 42/48 | €50,542 | €31,419 | -€19,123 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | - | €602 | +€602 | |
| Trade debts | 44 | €4,521 | €7,493 | +€2,972 | +65.7% |
| Suppliers | 440/4 | €4,521 | €7,493 | +€2,972 | +65.7% |
| Taxes, remuneration and social security | 45 | €25,135 | €21,419 | -€3,716 | -14.8% |
| Taxes | 450/3 | €15,850 | €21,419 | +€5,569 | +35.1% |
| Remuneration and social security | 454/9 | €9,285 | - | -€9,285 | |
| Other amounts payable | 47/48 | €20,886 | €1,906 | -€18,980 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,951 | €13,171 | +€3,220 | +32.4% |
| Other operating charges | 640/8 | €98 | €266 | +€167 | +170.4% |
| Gross operating margin | 9900 | €42,790 | €58,659 | +€15,869 | +37.1% |
| Operating profit (loss) | 9901 | €32,740 | €45,222 | +€12,482 | +38.1% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,132 | €1,268 | +€135 | +12.0% |
| Recurring financial charges | 65 | €1,132 | €1,268 | +€135 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €31,608 | €43,968 | +€12,360 | +39.1% |
| Income taxes | 67/77 | €6,999 | €9,820 | +€2,821 | +40.3% |
| Profit (loss) for the period | 9904 | €24,609 | €34,147 | +€9,539 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,609 | €34,147 | +€9,539 | +38.8% |
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 11 October 2026 via checked.be.