CompuGraphics: what changed
Two fiscal 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.
CompuGraphics
Largest movements
- Cash -€51,855
down €51,855 (-32.6%), from €159,255 to €107,400
mainly Net result for the year (-€51,111) and Debts after one year (-€11,089)
- Tangible fixed assets -€18,853
down €18,853 (-41.0%), from €45,948 to €27,095
of which Furniture and vehicles: -€18,582
- Profit (loss) carried forward -€51,111
down €51,111 (-275.0%), from -€18,585 to -€69,696
- Debts after one year -€11,089
down €11,089 (-51.5%), from €21,539 to €10,451
- Current portion of long-term debt -€6,158
down €6,158 (-35.7%), from €17,247 to €11,089
- Gross operating margin -€32,563
down €32,563, from €7,782 to -€24,781
- Other operating charges +€1,533
up €1,533 (+120.7%), from €1,270 to €2,803
- Depreciation -€903
down €903 (-4.1%), from €22,086 to €21,184
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 | €230,116 | €160,571 | -€69,545 | -30.2% |
| Fixed assets | 21/28 | €45,948 | €27,095 | -€18,853 | -41.0% |
| Tangible fixed assets | 22/27 | €45,948 | €27,095 | -€18,853 | -41.0% |
| Plant, machinery and equipment | 23 | €4,480 | €4,209 | -€271 | -6.0% |
| Furniture and vehicles | 24 | €41,468 | €22,886 | -€18,582 | -44.8% |
| Current assets | 29/58 | €184,169 | €133,476 | -€50,693 | -27.5% |
| Amounts receivable within one year | 40/41 | €16,893 | €17,463 | +€570 | +3.4% |
| Trade receivables | 40 | €1,481 | €1,654 | +€174 | +11.7% |
| Other amounts receivable | 41 | €15,412 | €15,809 | +€396 | +2.6% |
| Cash at bank and in hand | 54/58 | €159,255 | €107,400 | -€51,855 | -32.6% |
| Deferred charges and accrued income | 490/1 | €8,020 | €8,613 | +€592 | +7.4% |
| Total equity and liabilities | 10/49 | €230,116 | €160,571 | -€69,545 | -30.2% |
| Equity | 10/15 | €163,177 | €112,066 | -€51,111 | -31.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €120,262 | €120,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €114,112 | €114,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,585 | -€69,696 | -€51,111 | -275.0% |
| Amounts payable | 17/49 | €66,940 | €48,505 | -€18,435 | -27.5% |
| Amounts payable after more than one year | 17 | €21,539 | €10,451 | -€11,089 | -51.5% |
| Financial debts | 170/4 | €21,539 | €10,451 | -€11,089 | -51.5% |
| Amounts payable within one year | 42/48 | €42,415 | €35,702 | -€6,713 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €17,247 | €11,089 | -€6,158 | -35.7% |
| Financial debts | 43 | €11,487 | €11,462 | -€25 | -0.2% |
| Credit institutions | 430/8 | €11,487 | €11,462 | -€25 | -0.2% |
| Trade debts | 44 | €4,887 | €4,070 | -€816 | -16.7% |
| Suppliers | 440/4 | €4,887 | €4,070 | -€816 | -16.7% |
| Taxes, remuneration and social security | 45 | €101 | €190 | +€90 | +88.7% |
| Taxes | 450/3 | €101 | €190 | +€90 | +88.7% |
| Other amounts payable | 47/48 | €8,693 | €8,891 | +€197 | +2.3% |
| Accrued charges and deferred income | 492/3 | €2,986 | €2,352 | -€634 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,086 | €21,184 | -€903 | -4.1% |
| Other operating charges | 640/8 | €1,270 | €2,803 | +€1,533 | +120.7% |
| Gross operating margin | 9900 | €7,782 | -€24,781 | -€32,563 | |
| Operating profit (loss) | 9901 | -€15,574 | -€48,768 | -€33,193 | -213.1% |
| Financial income | 75/76B | €118 | €89 | -€29 | -24.9% |
| Recurring financial income | 75 | €118 | €89 | -€29 | -24.9% |
| Financial charges | 65/66B | €2,259 | €2,053 | -€206 | -9.1% |
| Recurring financial charges | 65 | €2,259 | €2,053 | -€206 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,715 | -€50,732 | -€33,017 | -186.4% |
| Income taxes | 67/77 | €291 | €379 | +€88 | +30.3% |
| Profit (loss) for the period | 9904 | -€18,006 | -€51,111 | -€33,105 | -183.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,006 | -€51,111 | -€33,105 | -183.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.