A-Z COMPUTING: 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.
A-Z COMPUTING
Largest movements
- Receivables within one year -€70,514
down €70,514 (-39.5%), from €178,434 to €107,920
of which Trade receivables: -€51,520
- Cash -€5,479
down €5,479 (-88.9%), from €6,161 to €683
mainly Tax, wage and social debts (-€82,852) and Net result for the year (-€9,630)
- Tax, wage and social debts -€82,852
down €82,852 (-99.9%), from €82,901 to €49
of which Remuneration and social security: -€62,877
- Trade debts +€21,961
up €21,961 (+93.7%), from €23,443 to €45,405
- Profit (loss) carried forward -€9,630
down €9,630 (-151.2%), from -€6,367 to -€15,997
- Other debts -€5,473
down €5,473 (-9.8%), from €55,828 to €50,355
- Staff costs -€25,883
no longer reported in 2024 (was €25,883)
- Gross operating margin -€23,579
down €23,579, from €14,895 to -€8,684
- Taxes -€349
no longer reported in 2024 (was €349)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,699 | €115,707 | -€75,993 | -39.6% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €191,524 | €115,532 | -€75,993 | -39.7% |
| Stocks and contracts in progress | 3 | €6,850 | €6,850 | = | 0.0% |
| Stocks | 30/36 | €6,850 | €6,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €178,434 | €107,920 | -€70,514 | -39.5% |
| Trade receivables | 40 | €158,926 | €107,407 | -€51,520 | -32.4% |
| Other amounts receivable | 41 | €19,508 | €514 | -€18,994 | -97.4% |
| Cash at bank and in hand | 54/58 | €6,161 | €683 | -€5,479 | -88.9% |
| Deferred charges and accrued income | 490/1 | €78 | €79 | +€0 | +0.4% |
| Total equity and liabilities | 10/49 | €191,699 | €115,707 | -€75,993 | -39.6% |
| Equity | 10/15 | €14,533 | €4,903 | -€9,630 | -66.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,367 | -€15,997 | -€9,630 | -151.2% |
| Amounts payable | 17/49 | €177,166 | €110,803 | -€66,363 | -37.5% |
| Amounts payable after more than one year | 17 | €14,994 | €14,994 | = | 0.0% |
| Financial debts | 170/4 | €14,994 | €14,994 | = | 0.0% |
| Amounts payable within one year | 42/48 | €162,173 | €95,810 | -€66,363 | -40.9% |
| Trade debts | 44 | €23,443 | €45,405 | +€21,961 | +93.7% |
| Suppliers | 440/4 | €23,443 | €45,405 | +€21,961 | +93.7% |
| Taxes, remuneration and social security | 45 | €82,901 | €49 | -€82,852 | -99.9% |
| Taxes | 450/3 | €20,024 | €49 | -€19,975 | -99.8% |
| Remuneration and social security | 454/9 | €62,877 | - | -€62,877 | |
| Other amounts payable | 47/48 | €55,828 | €50,355 | -€5,473 | -9.8% |
| Remuneration, social security and pensions | 62 | €25,883 | - | -€25,883 | |
| Other operating charges | 640/8 | €692 | €812 | +€121 | +17.4% |
| Gross operating margin | 9900 | €14,895 | -€8,684 | -€23,579 | |
| Operating profit (loss) | 9901 | -€11,680 | -€9,496 | +€2,184 | +18.7% |
| Financial charges | 65/66B | €274 | €134 | -€140 | -51.2% |
| Recurring financial charges | 65 | €274 | €134 | -€140 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,954 | -€9,630 | +€2,324 | +19.4% |
| Income taxes | 67/77 | €349 | - | -€349 | |
| Profit (loss) for the period | 9904 | -€12,303 | -€9,630 | +€2,673 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,303 | -€9,630 | +€2,673 | +21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.