COMPUFUN: 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.
COMPUFUN
Largest movements
- Cash +€6,005
up €6,005 (+6.4%), from €93,265 to €99,271
mainly Net result for the year (+€11,808) and Stocks and contracts (+€5,976)
- Stocks and contracts -€5,976
down €5,976 (-16.3%), from €36,762 to €30,786
- Receivables within one year -€2,346
down €2,346 (-8.0%), from €29,280 to €26,934
of which Trade receivables: -€2,346
- Tangible fixed assets +€2,283
up €2,283 (+7.9%), from €29,078 to €31,361
of which Furniture and vehicles: +€4,540
- Current portion of long-term debt -€7,473
no longer reported in 2025 (was €7,473)
- Profit (loss) carried forward +€4,666
up €4,666 (+6.8%), from €68,799 to €73,465
- Other debts +€2,857
up €2,857 (+29.5%), from €9,693 to €12,550
- Gross operating margin -€15,054
down €15,054 (-34.3%), from €43,944 to €28,890
- Depreciation -€5,815
down €5,815 (-63.6%), from €9,139 to €3,324
- Taxes +€2,827
up €2,827 (+59.3%), from €4,770 to €7,598
- Other operating charges +€1,738
up €1,738 (+74.3%), from €2,339 to €4,077
- Financial charges -€893
down €893 (-34.5%), from €2,587 to €1,695
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 | €188,385 | €188,352 | -€33 | 0.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,078 | €31,361 | +€2,283 | +7.9% |
| Tangible fixed assets | 22/27 | €29,078 | €31,361 | +€2,283 | +7.9% |
| Land and buildings | 22 | €29,078 | €26,821 | -€2,257 | -7.8% |
| Furniture and vehicles | 24 | €0 | €4,540 | +€4,540 | |
| Current assets | 29/58 | €159,308 | €156,991 | -€2,316 | -1.5% |
| Stocks and contracts in progress | 3 | €36,762 | €30,786 | -€5,976 | -16.3% |
| Stocks | 30/36 | €36,762 | €30,786 | -€5,976 | -16.3% |
| Amounts receivable within one year | 40/41 | €29,280 | €26,934 | -€2,346 | -8.0% |
| Trade receivables | 40 | €29,280 | €26,934 | -€2,346 | -8.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €93,265 | €99,271 | +€6,005 | +6.4% |
| Total equity and liabilities | 10/49 | €188,385 | €188,352 | -€33 | 0.0% |
| Equity | 10/15 | €131,741 | €136,407 | +€4,666 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,342 | €44,342 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,487 | €6,487 | = | 0.0% |
| Distributable reserves | 133 | €37,855 | €37,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,799 | €73,465 | +€4,666 | +6.8% |
| Amounts payable | 17/49 | €56,644 | €51,945 | -€4,699 | -8.3% |
| Amounts payable after more than one year | 17 | €2,930 | €2,930 | = | 0.0% |
| Financial debts | 170/4 | €2,930 | €2,930 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,150 | €46,629 | -€4,521 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €7,473 | - | -€7,473 | |
| Trade debts | 44 | €29,774 | €31,558 | +€1,784 | +6.0% |
| Suppliers | 440/4 | €29,774 | €31,558 | +€1,784 | +6.0% |
| Taxes, remuneration and social security | 45 | €4,211 | €2,521 | -€1,690 | -40.1% |
| Taxes | 450/3 | €4,211 | €2,521 | -€1,690 | -40.1% |
| Other amounts payable | 47/48 | €9,693 | €12,550 | +€2,857 | +29.5% |
| Accrued charges and deferred income | 492/3 | €2,564 | €2,386 | -€178 | -6.9% |
| Non-recurring operating income | 76A | - | €11,310 | +€11,310 | |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,139 | €3,324 | -€5,815 | -63.6% |
| Other operating charges | 640/8 | €2,339 | €4,077 | +€1,738 | +74.3% |
| Gross operating margin | 9900 | €43,944 | €28,890 | -€15,054 | -34.3% |
| Operating profit (loss) | 9901 | €32,081 | €21,101 | -€10,981 | -34.2% |
| Financial income | 75/76B | €208 | - | -€208 | |
| Recurring financial income | 75 | €208 | - | -€208 | |
| Financial charges | 65/66B | €2,587 | €1,695 | -€893 | -34.5% |
| Recurring financial charges | 65 | €2,587 | €1,695 | -€893 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €29,702 | €19,406 | -€10,296 | -34.7% |
| Income taxes | 67/77 | €4,770 | €7,598 | +€2,827 | +59.3% |
| Profit (loss) for the period | 9904 | €24,932 | €11,808 | -€13,124 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,932 | €11,808 | -€13,124 | -52.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.