Advanced Computer Systems Technics: 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.
Advanced Computer Systems Technics
Largest movements
- Tangible fixed assets +€36,736
up €36,736 (+579.0%), from €6,344 to €43,080
of which Furniture and vehicles: +€35,640
- Cash -€8,739
down €8,739 (-24.7%), from €35,431 to €26,692
mainly Investment in fixed assets (net) (-€44,527) and Trade debts (-€11,290)
- Receivables within one year +€8,312
up €8,312 (+2.9%), from €290,133 to €298,445
of which Other amounts receivable: +€10,226
- Accrued charges and deferred income +€25,846
up €25,846 (+57435.0%), from €45 to €25,891
- Profit (loss) carried forward +€23,529
up €23,529 (+18.6%), from €126,550 to €150,079
- Trade debts -€11,290
down €11,290 (-14.0%), from €80,504 to €69,214
- Staff costs +€7,289
up €7,289 (+3.4%), from €216,689 to €223,977
- Taxes +€4,693
up €4,693 (+31.1%), from €15,100 to €19,793
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 | €338,378 | €374,289 | +€35,911 | +10.6% |
| Fixed assets | 21/28 | €6,344 | €43,080 | +€36,736 | +579.0% |
| Tangible fixed assets | 22/27 | €6,344 | €43,080 | +€36,736 | +579.0% |
| Plant, machinery and equipment | 23 | €486 | €1,582 | +€1,095 | +225.2% |
| Furniture and vehicles | 24 | €5,858 | €41,498 | +€35,640 | +608.4% |
| Current assets | 29/58 | €332,033 | €331,209 | -€824 | -0.2% |
| Stocks and contracts in progress | 3 | €1,866 | €1,866 | = | 0.0% |
| Stocks | 30/36 | €1,866 | €1,866 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €290,133 | €298,445 | +€8,312 | +2.9% |
| Trade receivables | 40 | €130,987 | €129,073 | -€1,914 | -1.5% |
| Other amounts receivable | 41 | €159,147 | €169,372 | +€10,226 | +6.4% |
| Cash at bank and in hand | 54/58 | €35,431 | €26,692 | -€8,739 | -24.7% |
| Deferred charges and accrued income | 490/1 | €4,603 | €4,206 | -€397 | -8.6% |
| Total equity and liabilities | 10/49 | €338,378 | €374,289 | +€35,911 | +10.6% |
| Equity | 10/15 | €207,987 | €231,516 | +€23,529 | +11.3% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Capital | 10 | €74,000 | €74,000 | = | 0.0% |
| Issued capital | 100 | €74,000 | €74,000 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,550 | €150,079 | +€23,529 | +18.6% |
| Amounts payable | 17/49 | €130,391 | €142,773 | +€12,382 | +9.5% |
| Amounts payable within one year | 42/48 | €130,346 | €116,883 | -€13,464 | -10.3% |
| Financial debts | 43 | €15,484 | €13,701 | -€1,782 | -11.5% |
| Other loans | 439 | €15,484 | €13,701 | -€1,782 | -11.5% |
| Trade debts | 44 | €80,504 | €69,214 | -€11,290 | -14.0% |
| Suppliers | 440/4 | €80,504 | €69,214 | -€11,290 | -14.0% |
| Taxes, remuneration and social security | 45 | €29,959 | €31,107 | +€1,148 | +3.8% |
| Taxes | 450/3 | - | €7,740 | +€7,740 | |
| Remuneration and social security | 454/9 | €29,959 | €23,367 | -€6,592 | -22.0% |
| Other amounts payable | 47/48 | €4,400 | €2,860 | -€1,540 | -35.0% |
| Accrued charges and deferred income | 492/3 | €45 | €25,891 | +€25,846 | +57435.0% |
| Non-recurring operating income | 76A | €8,676 | - | -€8,676 | |
| Remuneration, social security and pensions | 62 | €216,689 | €223,977 | +€7,289 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,336 | €7,791 | +€1,455 | +23.0% |
| Other operating charges | 640/8 | €4,340 | €3,124 | -€1,216 | -28.0% |
| Gross operating margin | 9900 | €279,413 | €278,662 | -€750 | -0.3% |
| Operating profit (loss) | 9901 | €52,048 | €43,770 | -€8,278 | -15.9% |
| Financial income | 75/76B | €4,460 | €4,382 | -€78 | -1.8% |
| Recurring financial income | 75 | €4,460 | €4,382 | -€78 | -1.8% |
| Financial charges | 65/66B | €2,015 | €1,971 | -€45 | -2.2% |
| Recurring financial charges | 65 | €2,015 | €1,971 | -€45 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €54,493 | €46,182 | -€8,311 | -15.3% |
| Income taxes | 67/77 | €15,100 | €19,793 | +€4,693 | +31.1% |
| Profit (loss) for the period | 9904 | €39,393 | €26,389 | -€13,004 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,393 | €26,389 | -€13,004 | -33.0% |
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.