Centrum voor Computeropleiding: 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.
Centrum voor Computeropleiding
Largest movements
- Receivables within one year -€19,122
down €19,122 (-26.2%), from €72,936 to €53,814
- Cash -€15,176
down €15,176 (-12.9%), from €117,362 to €102,186
mainly Net result for the year (-€113,324) and Accrued charges and deferred income (-€12,774)
- Profit (loss) carried forward -€113,324
down €113,324 (-81.7%), from €138,777 to €25,453
- Debts within one year +€89,616
up €89,616 (+668%), from €13,422 to €103,038
- Accrued charges and deferred income -€12,774
down €12,774 (-32.2%), from €39,680 to €26,906
- Gross operating margin -€96,652
down €96,652 (-611%), from -€15,828 to -€112,480
- Depreciation -€3,132
down €3,132 (-80.4%), from €3,897 to €765
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,623 | €156,141 | -€36,482 | -18.9% |
| Fixed assets | 21/28 | €765 | - | -€765 | |
| Tangible fixed assets | 22/27 | €765 | - | -€765 | |
| Furniture and vehicles | 24 | €765 | - | -€765 | |
| Current assets | 29/58 | €191,858 | €156,141 | -€35,717 | -18.6% |
| Amounts receivable within one year | 40/41 | €72,936 | €53,814 | -€19,122 | -26.2% |
| Trade receivables | 40 | €72,936 | €53,814 | -€19,122 | -26.2% |
| Cash at bank and in hand | 54/58 | €117,362 | €102,186 | -€15,176 | -12.9% |
| Deferred charges and accrued income | 490/1 | €1,560 | €141 | -€1,419 | -91.0% |
| Total equity and liabilities | 10/49 | €192,623 | €156,141 | -€36,482 | -18.9% |
| Equity | 10/15 | €139,521 | €26,197 | -€113,324 | -81.2% |
| Contributions | 10/11 | €744 | €744 | = | 0.0% |
| Capital | 10 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,777 | €25,453 | -€113,324 | -81.7% |
| Amounts payable | 17/49 | €53,102 | €129,944 | +€76,842 | +145% |
| Amounts payable within one year | 42/48 | €13,422 | €103,038 | +€89,616 | +668% |
| Trade debts | 44 | - | €84 | +€84 | |
| Suppliers | 440/4 | - | €84 | +€84 | |
| Taxes, remuneration and social security | 45 | €13,383 | €24,959 | +€11,576 | +86.5% |
| Taxes | 450/3 | €10,640 | €18,455 | +€7,815 | +73.4% |
| Remuneration and social security | 454/9 | €2,743 | €6,504 | +€3,761 | +137% |
| Accrued charges and deferred income | 492/3 | €39,680 | €26,906 | -€12,774 | -32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,897 | €765 | -€3,132 | -80.4% |
| Other operating charges | 640/8 | €52 | €176 | +€124 | +238% |
| Gross operating margin | 9900 | -€15,828 | -€112,480 | -€96,652 | -611% |
| Operating profit (loss) | 9901 | -€19,777 | -€113,421 | -€93,644 | -473% |
| Financial income | 75/76B | - | €217 | +€217 | |
| Recurring financial income | 75 | - | €217 | +€217 | |
| Financial charges | 65/66B | €210 | €120 | -€90 | -42.9% |
| Recurring financial charges | 65 | €210 | €120 | -€90 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,987 | -€113,324 | -€93,337 | -467% |
| Profit (loss) for the period | 9904 | -€19,987 | -€113,324 | -€93,337 | -467% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,987 | -€113,324 | -€93,337 | -467% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.