BELGIUM 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.
BELGIUM COMPUTER
Largest movements
- Receivables within one year -€9,938
down €9,938 (-84.2%), from €11,806 to €1,867
of which Trade receivables: -€8,938
- Stocks and contracts +€5,687
up €5,687 (+39.3%), from €14,464 to €20,151
- Cash -€5,347
down €5,347 (-70.9%), from €7,545 to €2,198
mainly Net result for the year (-€12,755) and Stocks and contracts (-€5,687)
- Profit (loss) carried forward -€12,755
down €12,755 (-14.7%), from -€87,013 to -€99,768
- Advances received +€6,310
new in 2025: €6,310
- Other debts -€2,454
down €2,454 (-2.8%), from €86,177 to €83,723
- Accrued charges and deferred income +€2,000
up €2,000 (+50.0%), from €4,000 to €6,000
- Tax, wage and social debts -€1,991
down €1,991 (-29.3%), from €6,789 to €4,799
of which Remuneration and social security: -€1,442
- Gross operating margin +€3,098
up €3,098, from -€1,709 to €1,389
- Staff costs -€750
down €750 (-5.5%), from €13,752 to €13,002
- Taxes -€301
no longer reported in 2025 (was €301)
- Financial charges -€61
down €61 (-7.8%), from €784 to €723
- Depreciation -€50
down €50 (-27.1%), from €185 to €135
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 | €35,451 | €25,738 | -€9,712 | -27.4% |
| Fixed assets | 21/28 | €1,039 | €905 | -€135 | -12.9% |
| Tangible fixed assets | 22/27 | €949 | €815 | -€135 | -14.2% |
| Other tangible fixed assets | 26 | €949 | €815 | -€135 | -14.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €34,411 | €24,834 | -€9,578 | -27.8% |
| Stocks and contracts in progress | 3 | €14,464 | €20,151 | +€5,687 | +39.3% |
| Stocks | 30/36 | €14,464 | €20,151 | +€5,687 | +39.3% |
| Amounts receivable within one year | 40/41 | €11,806 | €1,867 | -€9,938 | -84.2% |
| Trade receivables | 40 | €10,806 | €1,867 | -€8,938 | -82.7% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €7,545 | €2,198 | -€5,347 | -70.9% |
| Deferred charges and accrued income | 490/1 | €596 | €617 | +€21 | +3.5% |
| Total equity and liabilities | 10/49 | €35,451 | €25,738 | -€9,712 | -27.4% |
| Equity | 10/15 | -€68,413 | -€81,168 | -€12,755 | -18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,013 | -€99,768 | -€12,755 | -14.7% |
| Amounts payable | 17/49 | €103,864 | €106,907 | +€3,042 | +2.9% |
| Amounts payable within one year | 42/48 | €99,864 | €100,907 | +€1,042 | +1.0% |
| Trade debts | 44 | €6,898 | €6,075 | -€823 | -11.9% |
| Suppliers | 440/4 | €6,898 | €6,075 | -€823 | -11.9% |
| Advances received on contracts in progress | 46 | - | €6,310 | +€6,310 | |
| Taxes, remuneration and social security | 45 | €6,789 | €4,799 | -€1,991 | -29.3% |
| Taxes | 450/3 | €2,989 | €2,441 | -€549 | -18.4% |
| Remuneration and social security | 454/9 | €3,800 | €2,358 | -€1,442 | -37.9% |
| Other amounts payable | 47/48 | €86,177 | €83,723 | -€2,454 | -2.8% |
| Accrued charges and deferred income | 492/3 | €4,000 | €6,000 | +€2,000 | +50.0% |
| Remuneration, social security and pensions | 62 | €13,752 | €13,002 | -€750 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185 | €135 | -€50 | -27.1% |
| Other operating charges | 640/8 | €284 | €285 | +€1 | +0.3% |
| Non-recurring operating charges | 66A | €375 | - | -€375 | |
| Gross operating margin | 9900 | -€1,709 | €1,389 | +€3,098 | |
| Operating profit (loss) | 9901 | -€16,304 | -€12,032 | +€4,273 | +26.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €784 | €723 | -€61 | -7.8% |
| Recurring financial charges | 65 | €784 | €723 | -€61 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,085 | -€12,755 | +€4,331 | +25.3% |
| Income taxes | 67/77 | €301 | - | -€301 | |
| Profit (loss) for the period | 9904 | -€17,387 | -€12,755 | +€4,632 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,387 | -€12,755 | +€4,632 | +26.6% |
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 2 October 2026 via checked.be.