BM COMPUTERADVIES: 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.
BM COMPUTERADVIES
Largest movements
- Cash +€14,296
up €14,296 (+45.1%), from €31,717 to €46,013
mainly Net result for the year (+€35,280) and Depreciation (+€5,765)
- Receivables within one year +€5,436
up €5,436 (+29.2%), from €18,591 to €24,028
of which Other amounts receivable: +€7,436
- Tangible fixed assets +€5,079
up €5,079 (+18.0%), from €28,203 to €33,281
of which Furniture and vehicles: +€4,131
- Reserves +€35,280
up €35,280 (+97.1%), from €36,341 to €71,621
- Tax, wage and social debts -€8,853
down €8,853 (-55.0%), from €16,082 to €7,230
- Trade debts -€1,436
down €1,436 (-53.0%), from €2,710 to €1,275
- Gross operating margin +€6,143
up €6,143 (+11.8%), from €52,078 to €58,221
- Taxes +€1,493
up €1,493 (+9.7%), from €15,391 to €16,884
- Depreciation +€1,380
up €1,380 (+31.5%), from €4,385 to €5,765
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 | €79,923 | €104,915 | +€24,992 | +31.3% |
| Fixed assets | 21/28 | €28,203 | €33,281 | +€5,079 | +18.0% |
| Tangible fixed assets | 22/27 | €28,203 | €33,281 | +€5,079 | +18.0% |
| Plant, machinery and equipment | 23 | €8,629 | €7,772 | -€856 | -9.9% |
| Furniture and vehicles | 24 | €4,677 | €8,808 | +€4,131 | +88.3% |
| Other tangible fixed assets | 26 | €14,897 | €16,701 | +€1,804 | +12.1% |
| Current assets | 29/58 | €51,721 | €71,634 | +€19,913 | +38.5% |
| Amounts receivable within one year | 40/41 | €18,591 | €24,028 | +€5,436 | +29.2% |
| Trade receivables | 40 | €2,382 | €383 | -€2,000 | -83.9% |
| Other amounts receivable | 41 | €16,209 | €23,645 | +€7,436 | +45.9% |
| Cash at bank and in hand | 54/58 | €31,717 | €46,013 | +€14,296 | +45.1% |
| Deferred charges and accrued income | 490/1 | €1,412 | €1,593 | +€181 | +12.8% |
| Total equity and liabilities | 10/49 | €79,923 | €104,915 | +€24,992 | +31.3% |
| Equity | 10/15 | €61,131 | €96,411 | +€35,280 | +57.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €36,341 | €71,621 | +€35,280 | +97.1% |
| Distributable reserves | 133 | €36,341 | €71,621 | +€35,280 | +97.1% |
| Amounts payable | 17/49 | €18,793 | €8,505 | -€10,288 | -54.7% |
| Amounts payable within one year | 42/48 | €18,793 | €8,505 | -€10,288 | -54.7% |
| Trade debts | 44 | €2,710 | €1,275 | -€1,436 | -53.0% |
| Suppliers | 440/4 | €2,710 | €1,275 | -€1,436 | -53.0% |
| Taxes, remuneration and social security | 45 | €16,082 | €7,230 | -€8,853 | -55.0% |
| Taxes | 450/3 | €16,082 | €7,230 | -€8,853 | -55.0% |
| Non-recurring operating income | 76A | €14,895 | €2,715 | -€12,180 | -81.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,385 | €5,765 | +€1,380 | +31.5% |
| Other operating charges | 640/8 | €1,426 | €1,060 | -€367 | -25.7% |
| Gross operating margin | 9900 | €52,078 | €58,221 | +€6,143 | +11.8% |
| Operating profit (loss) | 9901 | €46,266 | €51,397 | +€5,130 | +11.1% |
| Financial income | 75/76B | €699 | €1,085 | +€386 | +55.3% |
| Recurring financial income | 75 | €699 | €1,085 | +€386 | +55.3% |
| Financial charges | 65/66B | €187 | €318 | +€130 | +69.6% |
| Recurring financial charges | 65 | €187 | €318 | +€130 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €46,778 | €52,164 | +€5,386 | +11.5% |
| Income taxes | 67/77 | €15,391 | €16,884 | +€1,493 | +9.7% |
| Profit (loss) for the period | 9904 | €31,387 | €35,280 | +€3,893 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,387 | €35,280 | +€3,893 | +12.4% |
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 11 October 2026 via checked.be.