Applied Business Computers TECHNOLOGIES: 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.
Applied Business Computers TECHNOLOGIES
Largest movements
- Cash +€114,234
up €114,234 (+48.8%), from €233,879 to €348,113
mainly Net result for the year (+€92,738) and Receivables within one year (+€20,841)
- Receivables within one year -€20,841
down €20,841 (-8.8%), from €237,278 to €216,437
of which Trade receivables: -€20,841
- Reserves +€90,000
up €90,000 (+38.6%), from €233,260 to €323,260
of which Distributable reserves: +€90,000
- Trade debts -€21,363
down €21,363 (-71.6%), from €29,822 to €8,459
- Tax, wage and social debts +€16,897
up €16,897 (+78.8%), from €21,453 to €38,350
of which Taxes: +€14,897
- Other debts +€8,811
up €8,811 (+30.8%), from €28,594 to €37,405
- Gross operating margin +€17,799
up €17,799 (+14.6%), from €122,208 to €140,007
- Taxes +€1,423
up €1,423 (+3.9%), from €36,384 to €37,806
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 | €483,618 | €580,723 | +€97,104 | +20.1% |
| Fixed assets | 21/28 | €12,191 | €15,983 | +€3,792 | +31.1% |
| Tangible fixed assets | 22/27 | €12,191 | €15,983 | +€3,792 | +31.1% |
| Plant, machinery and equipment | 23 | - | €11,200 | +€11,200 | |
| Furniture and vehicles | 24 | €12,191 | €4,783 | -€7,408 | -60.8% |
| Current assets | 29/58 | €471,427 | €564,739 | +€93,312 | +19.8% |
| Amounts receivable within one year | 40/41 | €237,278 | €216,437 | -€20,841 | -8.8% |
| Trade receivables | 40 | €237,278 | €216,437 | -€20,841 | -8.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €233,879 | €348,113 | +€114,234 | +48.8% |
| Deferred charges and accrued income | 490/1 | €270 | €189 | -€81 | -29.9% |
| Total equity and liabilities | 10/49 | €483,618 | €580,723 | +€97,104 | +20.1% |
| Equity | 10/15 | €403,750 | €496,487 | +€92,738 | +23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €233,260 | €323,260 | +€90,000 | +38.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €231,400 | €321,400 | +€90,000 | +38.9% |
| Profit (loss) carried forward | 14 | €151,898 | €154,635 | +€2,738 | +1.8% |
| Amounts payable | 17/49 | €79,869 | €84,235 | +€4,367 | +5.5% |
| Amounts payable within one year | 42/48 | €79,869 | €84,214 | +€4,345 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €29,822 | €8,459 | -€21,363 | -71.6% |
| Suppliers | 440/4 | €29,822 | €8,459 | -€21,363 | -71.6% |
| Taxes, remuneration and social security | 45 | €21,453 | €38,350 | +€16,897 | +78.8% |
| Taxes | 450/3 | €19,453 | €34,350 | +€14,897 | +76.6% |
| Remuneration and social security | 454/9 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Other amounts payable | 47/48 | €28,594 | €37,405 | +€8,811 | +30.8% |
| Accrued charges and deferred income | 492/3 | €0 | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,408 | €7,408 | = | 0.0% |
| Other operating charges | 640/8 | €2,571 | €2,295 | -€276 | -10.7% |
| Gross operating margin | 9900 | €122,208 | €140,007 | +€17,799 | +14.6% |
| Operating profit (loss) | 9901 | €112,229 | €130,304 | +€18,075 | +16.1% |
| Financial income | 75/76B | €1,189 | €485 | -€704 | -59.2% |
| Recurring financial income | 75 | €1,189 | €485 | -€704 | -59.2% |
| Financial charges | 65/66B | €197 | €245 | +€49 | +24.8% |
| Recurring financial charges | 65 | €197 | €245 | +€49 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €113,221 | €130,544 | +€17,323 | +15.3% |
| Income taxes | 67/77 | €36,384 | €37,806 | +€1,423 | +3.9% |
| Profit (loss) for the period | 9904 | €76,838 | €92,738 | +€15,900 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,838 | €92,738 | +€15,900 | +20.7% |
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 12 October 2026 via checked.be.