Business & Personal Computing: 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.
Business & Personal Computing
Largest movements
- Cash +€20,556
up €20,556 (+86.7%), from €23,717 to €44,273
mainly Net result for the year (+€22,959) and Tax, wage and social debts (+€1,236)
- Receivables within one year +€2,641
up €2,641 (+57.9%), from €4,564 to €7,206
- Tangible fixed assets +€904
new in 2025: €904
- Reserves +€22,000
up €22,000 (+128.9%), from €17,065 to €39,065
- Tax, wage and social debts +€1,236
up €1,236 (+39.3%), from €3,144 to €4,380
- Other debts +€731
up €731 (+19.0%), from €3,843 to €4,573
- Gross operating margin +€7,556
up €7,556 (+30.3%), from €24,905 to €32,461
- Taxes +€2,095
up €2,095 (+31.5%), from €6,653 to €8,748
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 | €28,281 | €52,383 | +€24,101 | +85.2% |
| Fixed assets | 21/28 | - | €904 | +€904 | |
| Tangible fixed assets | 22/27 | - | €904 | +€904 | |
| Furniture and vehicles | 24 | - | €904 | +€904 | |
| Current assets | 29/58 | €28,281 | €51,479 | +€23,198 | +82.0% |
| Amounts receivable within one year | 40/41 | €4,564 | €7,206 | +€2,641 | +57.9% |
| Trade receivables | 40 | €4,564 | €7,206 | +€2,641 | +57.9% |
| Cash at bank and in hand | 54/58 | €23,717 | €44,273 | +€20,556 | +86.7% |
| Total equity and liabilities | 10/49 | €28,281 | €52,383 | +€24,101 | +85.2% |
| Equity | 10/15 | €21,065 | €43,191 | +€22,126 | +105.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €17,065 | €39,065 | +€22,000 | +128.9% |
| Distributable reserves | 133 | €17,065 | €39,065 | +€22,000 | +128.9% |
| Profit (loss) carried forward | 14 | €0 | €126 | +€126 | |
| Amounts payable | 17/49 | €7,217 | €9,192 | +€1,975 | +27.4% |
| Amounts payable within one year | 42/48 | €7,217 | €9,192 | +€1,975 | +27.4% |
| Trade debts | 44 | €230 | €239 | +€9 | +4.0% |
| Suppliers | 440/4 | €230 | €239 | +€9 | +4.0% |
| Taxes, remuneration and social security | 45 | €3,144 | €4,380 | +€1,236 | +39.3% |
| Taxes | 450/3 | €3,144 | €4,380 | +€1,236 | +39.3% |
| Other amounts payable | 47/48 | €3,843 | €4,573 | +€731 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €310 | +€310 | |
| Other operating charges | 640/8 | €387 | €444 | +€56 | +14.6% |
| Gross operating margin | 9900 | €24,905 | €32,461 | +€7,556 | +30.3% |
| Operating profit (loss) | 9901 | €24,518 | €31,707 | +€7,189 | +29.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -87.2% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €24,517 | €31,707 | +€7,189 | +29.3% |
| Income taxes | 67/77 | €6,653 | €8,748 | +€2,095 | +31.5% |
| Profit (loss) for the period | 9904 | €17,865 | €22,959 | +€5,094 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,865 | €22,959 | +€5,094 | +28.5% |
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 12 October 2026 via checked.be.