COMPUSERV: 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.
COMPUSERV
Largest movements
- Cash +€10,174
up €10,174 (+28.7%), from €35,399 to €45,573
mainly Net result for the year (+€8,900) and Trade debts (+€6,622)
- Tangible fixed assets -€5,160
down €5,160 (-6.7%), from €77,454 to €72,294
of which Land and buildings: -€2,599
- Profit (loss) carried forward +€8,900
up €8,900 (+6.6%), from €134,701 to €143,601
- Debts after one year -€8,129
down €8,129 (-28.3%), from €28,734 to €20,605
- Trade debts +€6,622
up €6,622 (+89.2%), from €7,424 to €14,046
- Gross operating margin -€6,913
down €6,913 (-25.0%), from €27,638 to €20,725
- Financial income +€2,976
up €2,976 (+12060.0%), from €25 to €3,001
- Taxes -€948
down €948 (-14.3%), from €6,637 to €5,690
- Other operating charges -€497
down €497 (-14.7%), from €3,384 to €2,887
- Depreciation +€339
up €339 (+7.0%), from €4,821 to €5,160
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 | €219,726 | €224,977 | +€5,251 | +2.4% |
| Fixed assets | 21/28 | €77,595 | €72,435 | -€5,160 | -6.6% |
| Tangible fixed assets | 22/27 | €77,454 | €72,294 | -€5,160 | -6.7% |
| Land and buildings | 22 | €63,407 | €60,808 | -€2,599 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,823 | €3,200 | -€1,623 | -33.7% |
| Other tangible fixed assets | 26 | €9,224 | €8,286 | -€938 | -10.2% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €142,132 | €152,542 | +€10,411 | +7.3% |
| Amounts receivable within one year | 40/41 | €5,974 | €6,192 | +€218 | +3.6% |
| Trade receivables | 40 | €5,314 | €5,460 | +€146 | +2.8% |
| Other amounts receivable | 41 | €660 | €732 | +€71 | +10.8% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,399 | €45,573 | +€10,174 | +28.7% |
| Deferred charges and accrued income | 490/1 | €759 | €778 | +€19 | +2.5% |
| Total equity and liabilities | 10/49 | €219,726 | €224,977 | +€5,251 | +2.4% |
| Equity | 10/15 | €161,969 | €170,869 | +€8,900 | +5.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,701 | €143,601 | +€8,900 | +6.6% |
| Amounts payable | 17/49 | €57,758 | €54,108 | -€3,649 | -6.3% |
| Amounts payable after more than one year | 17 | €28,734 | €20,605 | -€8,129 | -28.3% |
| Financial debts | 170/4 | €28,734 | €20,605 | -€8,129 | -28.3% |
| Amounts payable within one year | 42/48 | €29,023 | €33,503 | +€4,480 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €9,415 | €8,129 | -€1,286 | -13.7% |
| Trade debts | 44 | €7,424 | €14,046 | +€6,622 | +89.2% |
| Suppliers | 440/4 | €7,424 | €14,046 | +€6,622 | +89.2% |
| Taxes, remuneration and social security | 45 | €7,978 | €7,232 | -€746 | -9.3% |
| Taxes | 450/3 | €7,978 | €7,232 | -€746 | -9.3% |
| Other amounts payable | 47/48 | €4,206 | €4,096 | -€111 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,821 | €5,160 | +€339 | +7.0% |
| Other operating charges | 640/8 | €3,384 | €2,887 | -€497 | -14.7% |
| Gross operating margin | 9900 | €27,638 | €20,725 | -€6,913 | -25.0% |
| Operating profit (loss) | 9901 | €19,432 | €12,678 | -€6,755 | -34.8% |
| Financial income | 75/76B | €25 | €3,001 | +€2,976 | +12060.0% |
| Recurring financial income | 75 | €25 | €3,001 | +€2,976 | +12060.0% |
| Financial charges | 65/66B | €1,409 | €1,089 | -€320 | -22.7% |
| Recurring financial charges | 65 | €1,409 | €1,089 | -€320 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €18,048 | €14,590 | -€3,459 | -19.2% |
| Income taxes | 67/77 | €6,637 | €5,690 | -€948 | -14.3% |
| Profit (loss) for the period | 9904 | €11,411 | €8,900 | -€2,511 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,411 | €8,900 | -€2,511 | -22.0% |
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 29 September 2026 via checked.be.