B et B Computer Solutions: 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 et B Computer Solutions
Largest movements
- Cash +€196,351
up €196,351 (+2887.4%), from €6,800 to €203,151
mainly Net result for the year (+€181,427) and Other debts (+€107,806)
- Receivables within one year +€158,348
up €158,348 (+156.7%), from €101,043 to €259,391
of which Other amounts receivable: +€154,216
- Financial fixed assets -€96,932
down €96,932 (-100.0%), from €96,951 to €20
- Tangible fixed assets -€44,987
down €44,987 (-22.1%), from €203,783 to €158,796
of which Furniture and vehicles: -€52,398
- Current investments -€23,590
down €23,590 (-98.6%), from €23,927 to €337
- Reserves +€155,000
up €155,000 (+193.8%), from €80,000 to €235,000
- Other debts +€107,806
up €107,806 (+100.8%), from €106,990 to €214,797
- Debts after one year -€37,784
down €37,784 (-43.7%), from €86,503 to €48,719
- Tax, wage and social debts -€30,335
down €30,335 (-40.5%), from €74,951 to €44,616
of which Remuneration and social security: -€20,016
- Current portion of long-term debt -€13,116
down €13,116 (-27.5%), from €47,620 to €34,505
- Financial income +€180,810
up €180,810 (+3790573.4%), from €5 to €180,815
- Gross operating margin +€80,607
up €80,607 (+15.6%), from €516,479 to €597,086
- Financial charges +€61,296
up €61,296 (+73.2%), from €83,726 to €145,022
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 | €443,752 | €632,036 | +€188,284 | +42.4% |
| Fixed assets | 21/28 | €300,735 | €158,816 | -€141,919 | -47.2% |
| Tangible fixed assets | 22/27 | €203,783 | €158,796 | -€44,987 | -22.1% |
| Furniture and vehicles | 24 | €180,549 | €128,152 | -€52,398 | -29.0% |
| Other tangible fixed assets | 26 | €23,234 | €30,645 | +€7,410 | +31.9% |
| Financial fixed assets | 28 | €96,951 | €20 | -€96,932 | -100.0% |
| Current assets | 29/58 | €143,017 | €473,220 | +€330,203 | +230.9% |
| Amounts receivable within one year | 40/41 | €101,043 | €259,391 | +€158,348 | +156.7% |
| Trade receivables | 40 | €100,483 | €104,615 | +€4,132 | +4.1% |
| Other amounts receivable | 41 | €560 | €154,776 | +€154,216 | +27546.5% |
| Current investments | 50/53 | €23,927 | €337 | -€23,590 | -98.6% |
| Cash at bank and in hand | 54/58 | €6,800 | €203,151 | +€196,351 | +2887.4% |
| Deferred charges and accrued income | 490/1 | €11,247 | €10,341 | -€906 | -8.1% |
| Total equity and liabilities | 10/49 | €443,752 | €632,036 | +€188,284 | +42.4% |
| Equity | 10/15 | €93,799 | €255,226 | +€161,427 | +172.1% |
| Contributions | 10/11 | €11,197 | €11,197 | = | 0.0% |
| Reserves | 13 | €80,000 | €235,000 | +€155,000 | +193.8% |
| Distributable reserves | 133 | €80,000 | €235,000 | +€155,000 | +193.8% |
| Profit (loss) carried forward | 14 | €2,602 | €9,029 | +€6,427 | +247.0% |
| Amounts payable | 17/49 | €349,952 | €376,810 | +€26,857 | +7.7% |
| Amounts payable after more than one year | 17 | €86,503 | €48,719 | -€37,784 | -43.7% |
| Financial debts | 170/4 | €86,503 | €48,719 | -€37,784 | -43.7% |
| Amounts payable within one year | 42/48 | €263,449 | €320,774 | +€57,325 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €47,620 | €34,505 | -€13,116 | -27.5% |
| Trade debts | 44 | €33,887 | €26,856 | -€7,031 | -20.7% |
| Suppliers | 440/4 | €33,887 | €26,856 | -€7,031 | -20.7% |
| Taxes, remuneration and social security | 45 | €74,951 | €44,616 | -€30,335 | -40.5% |
| Taxes | 450/3 | €22,107 | €11,788 | -€10,319 | -46.7% |
| Remuneration and social security | 454/9 | €52,844 | €32,828 | -€20,016 | -37.9% |
| Other amounts payable | 47/48 | €106,990 | €214,797 | +€107,806 | +100.8% |
| Accrued charges and deferred income | 492/3 | - | €7,317 | +€7,317 | |
| Remuneration, social security and pensions | 62 | €394,169 | €388,299 | -€5,870 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,495 | €57,937 | -€2,558 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,889 | +€3,889 | |
| Other operating charges | 640/8 | €1,733 | - | -€1,733 | |
| Gross operating margin | 9900 | €516,479 | €597,086 | +€80,607 | +15.6% |
| Operating profit (loss) | 9901 | €60,082 | €146,961 | +€86,879 | +144.6% |
| Financial income | 75/76B | €5 | €180,815 | +€180,810 | +3790573.4% |
| Recurring financial income | 75 | €5 | €180,815 | +€180,810 | +3790573.4% |
| Financial charges | 65/66B | €83,726 | €145,022 | +€61,296 | +73.2% |
| Recurring financial charges | 65 | €83,726 | €145,022 | +€61,296 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,639 | €182,755 | +€206,394 | |
| Income taxes | 67/77 | €1,289 | €1,328 | +€39 | +3.0% |
| Profit (loss) for the period | 9904 | -€24,928 | €181,427 | +€206,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,928 | €181,427 | +€206,355 |
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 5 October 2026 via checked.be.