COMPUNEO SOLUTION: 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.
COMPUNEO SOLUTION
Largest movements
- Receivables within one year -€109,191
down €109,191 (-78.8%), from €138,595 to €29,404
of which Trade receivables: -€118,811
- Tangible fixed assets +€4,839
new in 2023: €4,839
of which Plant, machinery and equipment: +€3,759
- Deferred charges and accrued income +€4,552
up €4,552 (+199.4%), from €2,282 to €6,834
- Trade debts -€120,458
down €120,458 (-78.4%), from €153,641 to €33,184
- Profit (loss) carried forward +€17,488
up €17,488 (+131.6%), from €13,288 to €30,775
- Short-term financial debts +€6,335
up €6,335 (+31.7%), from €20,000 to €26,335
- Gross operating margin +€18,710
up €18,710 (+11.9%), from €157,658 to €176,369
- Staff costs +€12,152
up €12,152 (+9.1%), from €134,028 to €146,180
- Financial charges -€2,742
down €2,742 (-47.7%), from €5,753 to €3,012
- Taxes +€1,997
up €1,997 (+51.7%), from €3,859 to €5,856
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.
Cash bridge derived
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 | €263,914 | €166,482 | -€97,431 | -36.9% |
| Fixed assets | 21/28 | €1,550 | €6,389 | +€4,839 | +312.2% |
| Tangible fixed assets | 22/27 | - | €4,839 | +€4,839 | |
| Plant, machinery and equipment | 23 | - | €3,759 | +€3,759 | |
| Furniture and vehicles | 24 | - | €1,079 | +€1,079 | |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €262,364 | €160,094 | -€102,270 | -39.0% |
| Stocks and contracts in progress | 3 | €85,036 | €85,422 | +€386 | +0.5% |
| Stocks | 30/36 | €85,036 | €85,422 | +€386 | +0.5% |
| Amounts receivable within one year | 40/41 | €138,595 | €29,404 | -€109,191 | -78.8% |
| Trade receivables | 40 | €127,455 | €8,644 | -€118,811 | -93.2% |
| Other amounts receivable | 41 | €11,141 | €20,761 | +€9,620 | +86.4% |
| Cash at bank and in hand | 54/58 | €36,450 | €38,433 | +€1,983 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,282 | €6,834 | +€4,552 | +199.4% |
| Total equity and liabilities | 10/49 | €263,914 | €166,482 | -€97,431 | -36.9% |
| Equity | 10/15 | €27,148 | €44,635 | +€17,488 | +64.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,288 | €30,775 | +€17,488 | +131.6% |
| Amounts payable | 17/49 | €236,766 | €121,847 | -€114,919 | -48.5% |
| Amounts payable within one year | 42/48 | €236,766 | €121,847 | -€114,919 | -48.5% |
| Financial debts | 43 | €20,000 | €26,335 | +€6,335 | +31.7% |
| Credit institutions | 430/8 | €20,000 | €26,335 | +€6,335 | +31.7% |
| Trade debts | 44 | €153,641 | €33,184 | -€120,458 | -78.4% |
| Suppliers | 440/4 | €153,641 | €33,184 | -€120,458 | -78.4% |
| Advances received on contracts in progress | 46 | €1,180 | - | -€1,180 | |
| Taxes, remuneration and social security | 45 | €38,137 | €39,377 | +€1,240 | +3.3% |
| Taxes | 450/3 | €9,540 | €20,433 | +€10,893 | +114.2% |
| Remuneration and social security | 454/9 | €28,597 | €18,944 | -€9,653 | -33.8% |
| Other amounts payable | 47/48 | €23,807 | €22,952 | -€856 | -3.6% |
| Remuneration, social security and pensions | 62 | €134,028 | €146,180 | +€12,152 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €522 | +€522 | |
| Other operating charges | 640/8 | €3,701 | €3,363 | -€338 | -9.1% |
| Gross operating margin | 9900 | €157,658 | €176,369 | +€18,710 | +11.9% |
| Operating profit (loss) | 9901 | €19,930 | €26,304 | +€6,374 | +32.0% |
| Financial income | 75/76B | €1,131 | €52 | -€1,079 | -95.4% |
| Recurring financial income | 75 | €1,131 | €52 | -€1,079 | -95.4% |
| Financial charges | 65/66B | €5,753 | €3,012 | -€2,742 | -47.7% |
| Recurring financial charges | 65 | €5,753 | €3,012 | -€2,742 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €15,308 | €23,344 | +€8,036 | +52.5% |
| Income taxes | 67/77 | €3,859 | €5,856 | +€1,997 | +51.7% |
| Profit (loss) for the period | 9904 | €11,448 | €17,488 | +€6,039 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,448 | €17,488 | +€6,039 | +52.8% |
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 12 October 2026 via checked.be.