Alain Computer Services: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Alain Computer Services
Largest movements
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year -€12,788
down €12,788 (-44.1%), from €29,001 to €16,213
of which Other amounts receivable: -€16,253
- Deferred charges and accrued income -€9,334
down €9,334 (-93.3%), from €10,000 to €666
- Tangible fixed assets -€4,159
down €4,159 (-1.7%), from €251,774 to €247,616
of which Furniture and vehicles: -€3,672
- Tax, wage and social debts -€21,568
down €21,568 (-86.8%), from €24,847 to €3,278
- Reserves +€18,478
up €18,478 (+22.7%), from €81,554 to €100,032
- Trade debts +€14,655
up €14,655 (+295%), from €4,971 to €19,626
- Current portion of long-term debt -€13,357
down €13,357 (-84.1%), from €15,888 to €2,531
- Gross operating margin +€56,773
up €56,773, from -€27,636 to €29,137
- Taxes +€1,995
up €1,995 (+311%), from €642 to €2,637
- Depreciation +€1,766
up €1,766 (+73.8%), from €2,393 to €4,159
- Financial income +€651
up €651 (+77.5%), from €839 to €1,490
- Financial charges -€362
down €362 (-7.8%), from €4,625 to €4,263
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,775 | €284,495 | -€6,280 | -2.2% |
| Fixed assets | 21/28 | €251,774 | €247,616 | -€4,159 | -1.7% |
| Tangible fixed assets | 22/27 | €251,774 | €247,616 | -€4,159 | -1.7% |
| Land and buildings | 22 | €240,000 | €240,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,663 | €2,177 | -€486 | -18.3% |
| Furniture and vehicles | 24 | €9,111 | €5,439 | -€3,672 | -40.3% |
| Current assets | 29/58 | €39,001 | €36,879 | -€2,122 | -5.4% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €29,001 | €16,213 | -€12,788 | -44.1% |
| Trade receivables | 40 | €10,285 | €13,750 | +€3,465 | +33.7% |
| Other amounts receivable | 41 | €18,716 | €2,463 | -€16,253 | -86.8% |
| Deferred charges and accrued income | 490/1 | €10,000 | €666 | -€9,334 | -93.3% |
| Total equity and liabilities | 10/49 | €290,775 | €284,495 | -€6,280 | -2.2% |
| Equity | 10/15 | €228,393 | €246,872 | +€18,478 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,554 | €100,032 | +€18,478 | +22.7% |
| Distributable reserves | 133 | €81,554 | €100,032 | +€18,478 | +22.7% |
| Profit (loss) carried forward | 14 | €140,640 | €140,640 | = | 0.0% |
| Amounts payable | 17/49 | €62,382 | €37,623 | -€24,759 | -39.7% |
| Amounts payable after more than one year | 17 | €2,531 | - | -€2,531 | |
| Financial debts | 170/4 | €2,531 | - | -€2,531 | |
| Amounts payable within one year | 42/48 | €59,851 | €37,623 | -€22,228 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €15,888 | €2,531 | -€13,357 | -84.1% |
| Financial debts | 43 | €14,145 | €11,254 | -€2,892 | -20.4% |
| Credit institutions | 430/8 | €14,145 | €11,254 | -€2,892 | -20.4% |
| Trade debts | 44 | €4,971 | €19,626 | +€14,655 | +295% |
| Suppliers | 440/4 | €4,971 | €19,626 | +€14,655 | +295% |
| Taxes, remuneration and social security | 45 | €24,847 | €3,278 | -€21,568 | -86.8% |
| Taxes | 450/3 | €24,847 | €3,278 | -€21,568 | -86.8% |
| Other amounts payable | 47/48 | - | €934 | +€934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,393 | €4,159 | +€1,766 | +73.8% |
| Other operating charges | 640/8 | €792 | €1,089 | +€297 | +37.5% |
| Gross operating margin | 9900 | -€27,636 | €29,137 | +€56,773 | |
| Operating profit (loss) | 9901 | -€30,821 | €23,889 | +€54,710 | |
| Financial income | 75/76B | €839 | €1,490 | +€651 | +77.5% |
| Recurring financial income | 75 | €839 | €1,490 | +€651 | +77.5% |
| Financial charges | 65/66B | €4,625 | €4,263 | -€362 | -7.8% |
| Recurring financial charges | 65 | €4,625 | €4,263 | -€362 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€34,607 | €21,115 | +€55,722 | |
| Income taxes | 67/77 | €642 | €2,637 | +€1,995 | +311% |
| Profit (loss) for the period | 9904 | -€35,249 | €18,478 | +€53,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,249 | €18,478 | +€53,727 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.