B.COMPUTER: 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.
B.COMPUTER
Largest movements
- Tangible fixed assets +€57,729
up €57,729 (+3.5%), from €1.7m to €1.7m
of which Land and buildings: +€55,888
- Receivables within one year -€49,127
down €49,127 (-42.9%), from €114,550 to €65,423
of which Other amounts receivable: -€39,839
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€7,409
up €7,409 (+11.6%), from €63,756 to €71,165
- Gross operating margin -€5,797
down €5,797 (-5.5%), from €106,021 to €100,223
- Financial charges -€2,680
down €2,680 (-7.7%), from €34,740 to €32,060
- Financial income +€2,392
up €2,392 (+20.1%), from €11,880 to €14,272
- Other operating charges +€2,385
up €2,385 (+19.0%), from €12,568 to €14,953
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 | €2,731,190 | €2,735,341 | +€4,151 | +0.2% |
| Fixed assets | 21/28 | €2,420,697 | €2,478,376 | +€57,679 | +2.4% |
| Tangible fixed assets | 22/27 | €1,668,497 | €1,726,226 | +€57,729 | +3.5% |
| Land and buildings | 22 | €1,558,062 | €1,613,950 | +€55,888 | +3.6% |
| Furniture and vehicles | 24 | €110,435 | €112,276 | +€1,841 | +1.7% |
| Financial fixed assets | 28 | €752,200 | €752,150 | -€50 | 0.0% |
| Current assets | 29/58 | €310,493 | €256,964 | -€53,528 | -17.2% |
| Amounts receivable within one year | 40/41 | €114,550 | €65,423 | -€49,127 | -42.9% |
| Trade receivables | 40 | €30,782 | €21,493 | -€9,289 | -30.2% |
| Other amounts receivable | 41 | €83,768 | €43,929 | -€39,839 | -47.6% |
| Current investments | 50/53 | €19,706 | €15,840 | -€3,866 | -19.6% |
| Cash at bank and in hand | 54/58 | €173,586 | €172,523 | -€1,062 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,652 | €3,179 | +€527 | +19.9% |
| Total equity and liabilities | 10/49 | €2,731,190 | €2,735,341 | +€4,151 | +0.2% |
| Equity | 10/15 | €1,986,037 | €1,982,222 | -€3,814 | -0.2% |
| Contributions | 10/11 | €1,720,000 | €1,720,000 | = | 0.0% |
| Outside capital | 11 | €1,720,000 | €1,720,000 | = | 0.0% |
| Other | 1109/19 | €1,720,000 | €1,720,000 | = | 0.0% |
| Reserves | 13 | €126,353 | €126,353 | = | 0.0% |
| Distributable reserves | 133 | €126,353 | €126,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,684 | €135,869 | -€3,814 | -2.7% |
| Amounts payable | 17/49 | €745,153 | €753,118 | +€7,965 | +1.1% |
| Amounts payable after more than one year | 17 | €6,904 | €6,824 | -€80 | -1.2% |
| Other amounts payable | 178/9 | €6,904 | €6,824 | -€80 | -1.2% |
| Amounts payable within one year | 42/48 | €705,283 | €714,081 | +€8,798 | +1.2% |
| Trade debts | 44 | €15 | €5,134 | +€5,119 | +34661.4% |
| Suppliers | 440/4 | €15 | €5,134 | +€5,119 | +34661.4% |
| Taxes, remuneration and social security | 45 | - | €1,875 | +€1,875 | |
| Taxes | 450/3 | - | €1,875 | +€1,875 | |
| Other amounts payable | 47/48 | €705,268 | €707,072 | +€1,803 | +0.3% |
| Accrued charges and deferred income | 492/3 | €32,966 | €32,214 | -€753 | -2.3% |
| Non-recurring operating income | 76A | €2,650 | - | -€2,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,756 | €71,165 | +€7,409 | +11.6% |
| Other operating charges | 640/8 | €12,568 | €14,953 | +€2,385 | +19.0% |
| Gross operating margin | 9900 | €106,021 | €100,223 | -€5,797 | -5.5% |
| Operating profit (loss) | 9901 | €29,697 | €14,106 | -€15,591 | -52.5% |
| Financial income | 75/76B | €11,880 | €14,272 | +€2,392 | +20.1% |
| Recurring financial income | 75 | €11,880 | €14,272 | +€2,392 | +20.1% |
| Financial charges | 65/66B | €34,740 | €32,060 | -€2,680 | -7.7% |
| Recurring financial charges | 65 | €34,740 | €32,060 | -€2,680 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €6,837 | -€3,682 | -€10,520 | |
| Income taxes | 67/77 | €98 | €132 | +€34 | +34.8% |
| Profit (loss) for the period | 9904 | €6,740 | -€3,814 | -€10,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,740 | -€3,814 | -€10,554 |
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 8 October 2026 via checked.be.