Accounting en Computing: 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.
What changed
Accounting en Computing
NACE 69.201, Certified accountants and tax accountants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,510
2024 · €15,016-€17,526
Equity
€1.1m
2024 · €1.1m-€2,510
Cash
€11,221
2024 · €14,537-€3,316
Balance sheet total
€4.0m
2024 · €3.4m+€640,796
Largest movements
Assets
- Tangible fixed assets +€582,513
up €582,513 (+31.5%), from €1.9m to €2.4m
of which Other tangible fixed assets: +€590,032
- Receivables within one year +€92,134
up €92,134 (+11.2%), from €821,170 to €913,304
of which Other amounts receivable: +€218,342
Equity and liabilities
- Debts after one year +€420,623
up €420,623 (+26.2%), from €1.6m to €2.0m
- Trade debts +€211,591
up €211,591 (+87.5%), from €241,774 to €453,365
Income statement
- Depreciation +€78,224
up €78,224 (+38.0%), from €205,784 to €284,008
- Financial charges -€42,600
down €42,600 (-63.9%), from €66,661 to €24,061
- Staff costs -€31,268
down €31,268 (-29.7%), from €105,424 to €74,156
- Gross operating margin -€19,154
down €19,154 (-4.6%), from €418,168 to €399,014
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.
Result 2024
€15,016
Gross operating margin
-€19,154
Staff costs
+€31,268
Depreciation
-€78,224
Write-downs
+€2,591
Other operating charges
+€1,640
Financial income
+€1
Financial charges
+€42,600
Taxes
+€1,752
Result 2025
-€2,510
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.
From operations
+€433,006
Investment
-€840,871
Financing
+€404,548
Cash 2024
€14,537
From operations (derived)
+€433,006
Net result for the year
-€2,510
Depreciation
+€284,008
Receivables within one year
-€92,134
Deferred charges and accrued income
+€4,884
Trade debts
+€211,591
Tax, wage and social debts
+€19,926
Other debts
+€21,806
Accrued charges and deferred income
-€14,566
Investment (derived)
-€840,871
Investment in fixed assets (net)
-€840,871
Financing
+€404,548
Debts after one year
+€420,623
Current portion of long-term debt
-€16,075
Cash 2025
€11,221
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,388,631 | €4,029,427 | +€640,796 | +18.9% |
| Fixed assets | 21/28 | €1,878,040 | €2,434,902 | +€556,862 | +29.7% |
| Intangible fixed assets | 21 | €23,420 | - | -€23,420 | |
| Tangible fixed assets | 22/27 | €1,851,264 | €2,433,777 | +€582,513 | +31.5% |
| Plant, machinery and equipment | 23 | €39,141 | €35,729 | -€3,412 | -8.7% |
| Furniture and vehicles | 24 | €5,705 | €1,598 | -€4,107 | -72.0% |
| Other tangible fixed assets | 26 | €1,806,418 | €2,396,450 | +€590,032 | +32.7% |
| Financial fixed assets | 28 | €3,356 | €1,125 | -€2,231 | -66.5% |
| Current assets | 29/58 | €1,510,591 | €1,594,525 | +€83,934 | +5.6% |
| Amounts receivable after more than one year | 29 | €670,000 | €670,000 | = | 0.0% |
| Other amounts receivable | 291 | €670,000 | €670,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €821,170 | €913,304 | +€92,134 | +11.2% |
| Trade receivables | 40 | €527,160 | €400,952 | -€126,208 | -23.9% |
| Other amounts receivable | 41 | €294,009 | €512,352 | +€218,342 | +74.3% |
| Cash at bank and in hand | 54/58 | €14,537 | €11,221 | -€3,316 | -22.8% |
| Deferred charges and accrued income | 490/1 | €4,884 | - | -€4,884 | |
| Total equity and liabilities | 10/49 | €3,388,631 | €4,029,427 | +€640,796 | +18.9% |
| Equity | 10/15 | €1,123,789 | €1,121,279 | -€2,510 | -0.2% |
| Reserves | 13 | €1,123,789 | €1,121,279 | -€2,510 | -0.2% |
| Tax-exempt reserves | 132 | €4,852 | €971 | -€3,881 | -80.0% |
| Distributable reserves | 133 | €1,118,937 | €1,120,308 | +€1,371 | +0.1% |
| Amounts payable | 17/49 | €2,264,842 | €2,908,148 | +€643,306 | +28.4% |
| Amounts payable after more than one year | 17 | €1,603,542 | €2,024,165 | +€420,623 | +26.2% |
| Financial debts | 170/4 | €1,603,542 | €2,024,165 | +€420,623 | +26.2% |
| Amounts payable within one year | 42/48 | €593,718 | €830,966 | +€237,249 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €125,575 | €109,500 | -€16,075 | -12.8% |
| Trade debts | 44 | €241,774 | €453,365 | +€211,591 | +87.5% |
| Suppliers | 440/4 | €241,774 | €453,365 | +€211,591 | +87.5% |
| Taxes, remuneration and social security | 45 | €24,765 | €44,691 | +€19,926 | +80.5% |
| Taxes | 450/3 | €929 | €25,449 | +€24,520 | +2640.1% |
| Remuneration and social security | 454/9 | €23,836 | €19,242 | -€4,594 | -19.3% |
| Other amounts payable | 47/48 | €201,604 | €223,410 | +€21,806 | +10.8% |
| Accrued charges and deferred income | 492/3 | €67,583 | €53,017 | -€14,566 | -21.6% |
| Remuneration, social security and pensions | 62 | €105,424 | €74,156 | -€31,268 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,784 | €284,008 | +€78,224 | +38.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,591 | - | -€2,591 | |
| Other operating charges | 640/8 | €20,802 | €19,162 | -€1,640 | -7.9% |
| Gross operating margin | 9900 | €418,168 | €399,014 | -€19,154 | -4.6% |
| Operating profit (loss) | 9901 | €83,566 | €21,687 | -€61,879 | -74.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +715.4% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +715.4% |
| Financial charges | 65/66B | €66,661 | €24,061 | -€42,600 | -63.9% |
| Recurring financial charges | 65 | €66,661 | €24,061 | -€42,600 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €16,906 | -€2,372 | -€19,278 | |
| Income taxes | 67/77 | €1,890 | €137 | -€1,752 | -92.7% |
| Profit (loss) for the period | 9904 | €15,016 | -€2,510 | -€17,526 | |
| Transfer from tax-exempt reserves | 789 | €3,880 | €3,881 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,896 | €1,371 | -€17,525 | -92.7% |
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 11 October 2026 via checked.be.