BELGIAN COMPUTER CONSULTING: 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.
BELGIAN COMPUTER CONSULTING
Largest movements
- Cash -€28,452
down €28,452 (-90.9%), from €31,317 to €2,866
mainly Net result for the year (-€18,028) and Tax, wage and social debts (-€5,334)
- Tangible fixed assets +€838
up €838 (+48.9%), from €1,714 to €2,552
- Profit (loss) carried forward -€18,028
down €18,028 (-173.1%), from -€10,416 to -€28,445
- Tax, wage and social debts -€5,334
no longer reported in 2025 (was €5,334)
- Reserves -€5,000
down €5,000 (-28.5%), from €17,561 to €12,561
of which Distributable reserves: -€5,000
- Other debts +€2,096
up €2,096 (+116.7%), from €1,797 to €3,893
- Trade debts -€987
down €987 (-27.7%), from €3,558 to €2,571
- Gross operating margin -€21,234
down €21,234, from €9,623 to -€11,611
- Taxes +€1,505
up €1,505 (+153.5%), from €981 to €2,486
- Depreciation +€741
up €741 (+28.2%), from €2,630 to €3,371
- Other operating charges -€684
down €684 (-55.6%), from €1,230 to €546
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 | €36,426 | €9,173 | -€27,252 | -74.8% |
| Fixed assets | 21/28 | €1,714 | €2,552 | +€838 | +48.9% |
| Tangible fixed assets | 22/27 | €1,714 | €2,552 | +€838 | +48.9% |
| Furniture and vehicles | 24 | €1,714 | €2,552 | +€838 | +48.9% |
| Current assets | 29/58 | €34,712 | €6,621 | -€28,091 | -80.9% |
| Amounts receivable within one year | 40/41 | €3,395 | €3,756 | +€361 | +10.6% |
| Trade receivables | 40 | €3,362 | €2,878 | -€484 | -14.4% |
| Other amounts receivable | 41 | €32 | €877 | +€845 | +2613.3% |
| Cash at bank and in hand | 54/58 | €31,317 | €2,866 | -€28,452 | -90.9% |
| Total equity and liabilities | 10/49 | €36,426 | €9,173 | -€27,252 | -74.8% |
| Equity | 10/15 | €25,737 | €2,709 | -€23,028 | -89.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,561 | €12,561 | -€5,000 | -28.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,702 | €10,702 | -€5,000 | -31.8% |
| Profit (loss) carried forward | 14 | -€10,416 | -€28,445 | -€18,028 | -173.1% |
| Amounts payable | 17/49 | €10,689 | €6,464 | -€4,224 | -39.5% |
| Amounts payable within one year | 42/48 | €10,689 | €6,464 | -€4,224 | -39.5% |
| Trade debts | 44 | €3,558 | €2,571 | -€987 | -27.7% |
| Suppliers | 440/4 | €3,558 | €2,571 | -€987 | -27.7% |
| Taxes, remuneration and social security | 45 | €5,334 | - | -€5,334 | |
| Taxes | 450/3 | €5,334 | - | -€5,334 | |
| Other amounts payable | 47/48 | €1,797 | €3,893 | +€2,096 | +116.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,630 | €3,371 | +€741 | +28.2% |
| Other operating charges | 640/8 | €1,230 | €546 | -€684 | -55.6% |
| Gross operating margin | 9900 | €9,623 | -€11,611 | -€21,234 | |
| Operating profit (loss) | 9901 | €5,762 | -€15,528 | -€21,291 | |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €79 | €55 | -€24 | -30.5% |
| Recurring financial charges | 65 | €79 | €55 | -€24 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €5,683 | -€15,542 | -€21,225 | |
| Income taxes | 67/77 | €981 | €2,486 | +€1,505 | +153.5% |
| Profit (loss) for the period | 9904 | €4,702 | -€18,028 | -€22,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,702 | -€18,028 | -€22,730 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.