COMPUNET: 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.
What changed
COMPUNET
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€3,335
2025 · €23,767-€27,102
Equity
€415,888
2025 · €419,222-€3,335
Cash
€3,455
2025 · €29,327-€25,873
Balance sheet total
€614,147
2025 · €665,575-€51,428
Largest movements
Assets
- Tangible fixed assets -€48,403
down €48,403 (-11.6%), from €417,701 to €369,298
- Cash -€25,873
down €25,873 (-88.2%), from €29,327 to €3,455
mainly Debts after one year (-€35,460) and Receivables within one year (-€20,196)
- Receivables within one year +€20,196
up €20,196 (+28.7%), from €70,438 to €90,635
of which Trade receivables: +€14,000
Equity and liabilities
- Debts after one year -€35,460
down €35,460 (-27.0%), from €131,469 to €96,009
- Tax, wage and social debts -€13,069
down €13,069 (-38.6%), from €33,829 to €20,761
of which Taxes: -€17,521
Income statement
- Gross operating margin -€39,782
down €39,782 (-45.1%), from €88,133 to €48,351
- Taxes -€10,898
down €10,898 (-90.3%), from €12,072 to €1,174
- Financial income +€1,022
up €1,022 (+13.0%), from €7,859 to €8,881
From the 2025 result to the 2026 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.
Result 2025
€23,767
Gross operating margin
-€39,782
Depreciation
+€625
Other operating charges
+€387
Financial income
+€1,022
Financial charges
-€253
Taxes
+€10,898
Result 2026
-€3,335
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€8,820
Investment
€0
Financing
-€34,692
Cash 2025
€29,327
From operations (derived)
+€8,820
Net result for the year
-€3,335
Depreciation
+€48,403
Receivables within one year
-€20,196
Deferred charges and accrued income
-€2,651
Provisions
-€888
Trade debts
-€459
Tax, wage and social debts
-€13,069
Accrued charges and deferred income
+€1,014
Financing
-€34,692
Debts after one year
-€35,460
Current portion of long-term debt
+€610
Short-term financial debts
+€158
Cash 2026
€3,455
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €665,575 | €614,147 | -€51,428 | -7.7% |
| Fixed assets | 21/28 | €417,799 | €369,396 | -€48,403 | -11.6% |
| Tangible fixed assets | 22/27 | €417,701 | €369,298 | -€48,403 | -11.6% |
| Land and buildings | 22 | €342,847 | €320,880 | -€21,968 | -6.4% |
| Plant, machinery and equipment | 23 | €22,344 | €15,274 | -€7,070 | -31.6% |
| Furniture and vehicles | 24 | €52,510 | €33,145 | -€19,365 | -36.9% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €247,776 | €244,751 | -€3,025 | -1.2% |
| Amounts receivable after more than one year | 29 | €135,500 | €135,500 | = | 0.0% |
| Other amounts receivable | 291 | €135,500 | €135,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,438 | €90,635 | +€20,196 | +28.7% |
| Trade receivables | 40 | €17,990 | €31,990 | +€14,000 | +77.8% |
| Other amounts receivable | 41 | €52,448 | €58,645 | +€6,197 | +11.8% |
| Cash at bank and in hand | 54/58 | €29,327 | €3,455 | -€25,873 | -88.2% |
| Deferred charges and accrued income | 490/1 | €12,511 | €15,162 | +€2,651 | +21.2% |
| Total equity and liabilities | 10/49 | €665,575 | €614,147 | -€51,428 | -7.7% |
| Equity | 10/15 | €419,222 | €415,888 | -€3,335 | -0.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €413,017 | €409,682 | -€3,335 | -0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €60,573 | €57,023 | -€3,550 | -5.9% |
| Distributable reserves | 133 | €350,584 | €350,799 | +€215 | +0.1% |
| Provisions and deferred taxes | 16 | €14,200 | €13,313 | -€888 | -6.3% |
| Deferred taxes | 168 | €14,200 | €13,313 | -€888 | -6.3% |
| Amounts payable | 17/49 | €232,153 | €184,947 | -€47,206 | -20.3% |
| Amounts payable after more than one year | 17 | €131,469 | €96,009 | -€35,460 | -27.0% |
| Financial debts | 170/4 | €131,469 | €96,009 | -€35,460 | -27.0% |
| Amounts payable within one year | 42/48 | €100,684 | €87,925 | -€12,759 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €34,850 | €35,460 | +€610 | +1.8% |
| Financial debts | 43 | €30,996 | €31,154 | +€158 | +0.5% |
| Credit institutions | 430/8 | €17,846 | €22,004 | +€4,158 | +23.3% |
| Other loans | 439 | €13,150 | €9,150 | -€4,000 | -30.4% |
| Trade debts | 44 | €1,008 | €549 | -€459 | -45.5% |
| Suppliers | 440/4 | €1,008 | €549 | -€459 | -45.5% |
| Taxes, remuneration and social security | 45 | €33,829 | €20,761 | -€13,069 | -38.6% |
| Taxes | 450/3 | €27,697 | €10,177 | -€17,521 | -63.3% |
| Remuneration and social security | 454/9 | €6,132 | €10,584 | +€4,452 | +72.6% |
| Accrued charges and deferred income | 492/3 | €0 | €1,014 | +€1,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,028 | €48,403 | -€625 | -1.3% |
| Other operating charges | 640/8 | €5,206 | €4,818 | -€387 | -7.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €88,133 | €48,351 | -€39,782 | -45.1% |
| Operating profit (loss) | 9901 | €33,899 | -€4,871 | -€38,770 | |
| Financial income | 75/76B | €7,859 | €8,881 | +€1,022 | +13.0% |
| Recurring financial income | 75 | €7,859 | €8,881 | +€1,022 | +13.0% |
| Financial charges | 65/66B | €6,806 | €7,059 | +€253 | +3.7% |
| Recurring financial charges | 65 | €6,806 | €7,059 | +€253 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €34,952 | -€3,048 | -€38,000 | |
| Transfer from deferred taxes | 780 | €888 | €888 | = | 0.0% |
| Income taxes | 67/77 | €12,072 | €1,174 | -€10,898 | -90.3% |
| Profit (loss) for the period | 9904 | €23,767 | -€3,335 | -€27,102 | |
| Transfer from tax-exempt reserves | 789 | €3,550 | €3,550 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,317 | €215 | -€27,102 | -99.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.