COMPUASSIST: 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.
COMPUASSIST
Largest movements
- Current investments +€32,000
up €32,000 (+32.0%), from €100,000 to €132,000
- Tangible fixed assets -€16,488
down €16,488 (-35.5%), from €46,448 to €29,960
of which Furniture and vehicles: -€15,680
- Receivables after one year -€14,255
down €14,255 (-58.7%), from €24,296 to €10,042
- Receivables within one year +€13,373
up €13,373 (+78.1%), from €17,112 to €30,486
of which Trade receivables: +€13,373
- Cash +€3,400
up €3,400 (+16.9%), from €20,109 to €23,508
mainly Net result for the year (+€47,293) and Other debts (+€25,370)
- Other debts +€25,370
up €25,370 (+152%), from €16,675 to €42,045
- Reserves -€13,091
down €13,091 (-7.6%), from €173,199 to €160,107
- Tax, wage and social debts +€5,924
up €5,924 (+36.6%), from €16,168 to €22,092
- Gross operating margin +€13,180
up €13,180 (+20.4%), from €64,695 to €77,875
- Depreciation +€8,350
up €8,350 (+103%), from €8,138 to €16,488
- Taxes +€2,076
up €2,076 (+13.3%), from €15,595 to €17,671
- Financial income +€1,099
up €1,099 (+32.8%), from €3,348 to €4,447
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.
Derived cash bridge
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 | €209,487 | €227,095 | +€17,608 | +8.4% |
| Fixed assets | 21/28 | €47,548 | €31,060 | -€16,488 | -34.7% |
| Tangible fixed assets | 22/27 | €46,448 | €29,960 | -€16,488 | -35.5% |
| Plant, machinery and equipment | 23 | €1,397 | €589 | -€808 | -57.9% |
| Furniture and vehicles | 24 | €45,051 | €29,371 | -€15,680 | -34.8% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €161,939 | €196,035 | +€34,097 | +21.1% |
| Amounts receivable after more than one year | 29 | €24,296 | €10,042 | -€14,255 | -58.7% |
| Other amounts receivable | 291 | €24,296 | €10,042 | -€14,255 | -58.7% |
| Amounts receivable within one year | 40/41 | €17,112 | €30,486 | +€13,373 | +78.1% |
| Trade receivables | 40 | €16,143 | €29,516 | +€13,373 | +82.8% |
| Other amounts receivable | 41 | €970 | €970 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €132,000 | +€32,000 | +32.0% |
| Cash at bank and in hand | 54/58 | €20,109 | €23,508 | +€3,400 | +16.9% |
| Deferred charges and accrued income | 490/1 | €421 | €0 | -€421 | -100% |
| Total equity and liabilities | 10/49 | €209,487 | €227,095 | +€17,608 | +8.4% |
| Equity | 10/15 | €174,199 | €161,107 | -€13,091 | -7.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €173,199 | €160,107 | -€13,091 | -7.6% |
| Distributable reserves | 133 | €173,199 | €160,107 | -€13,091 | -7.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,288 | €65,988 | +€30,700 | +87.0% |
| Amounts payable within one year | 42/48 | €33,788 | €64,488 | +€30,700 | +90.9% |
| Trade debts | 44 | €945 | €351 | -€594 | -62.9% |
| Suppliers | 440/4 | €945 | €351 | -€594 | -62.9% |
| Taxes, remuneration and social security | 45 | €16,168 | €22,092 | +€5,924 | +36.6% |
| Taxes | 450/3 | €16,168 | €22,092 | +€5,924 | +36.6% |
| Other amounts payable | 47/48 | €16,675 | €42,045 | +€25,370 | +152% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,138 | €16,488 | +€8,350 | +103% |
| Other operating charges | 640/8 | €528 | €751 | +€224 | +42.4% |
| Gross operating margin | 9900 | €64,695 | €77,875 | +€13,180 | +20.4% |
| Operating profit (loss) | 9901 | €56,029 | €60,635 | +€4,606 | +8.2% |
| Financial income | 75/76B | €3,348 | €4,447 | +€1,099 | +32.8% |
| Recurring financial income | 75 | €3,348 | €4,447 | +€1,099 | +32.8% |
| Financial charges | 65/66B | €747 | €118 | -€629 | -84.2% |
| Recurring financial charges | 65 | €747 | €118 | -€629 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €58,630 | €64,964 | +€6,334 | +10.8% |
| Income taxes | 67/77 | €15,595 | €17,671 | +€2,076 | +13.3% |
| Profit (loss) for the period | 9904 | €43,036 | €47,293 | +€4,258 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,036 | €47,293 | +€4,258 | +9.9% |
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 29 October 2026 via checked.be.