COMPUSYS: 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.
COMPUSYS
Largest movements
- Tangible fixed assets -€27,275
down €27,275 (-10.5%), from €260,470 to €233,195
of which Furniture and vehicles: -€20,381
- Cash -€24,088
down €24,088 (-96.7%), from €24,922 to €834
mainly Debts after one year (-€35,330) and Tax, wage and social debts (-€9,127)
- Debts after one year -€35,330
down €35,330 (-40.6%), from €87,017 to €51,687
- Tax, wage and social debts -€9,127
down €9,127 (-26.9%), from €33,892 to €24,765
of which Taxes: -€5,098
- Trade debts -€8,317
down €8,317 (-52.3%), from €15,910 to €7,593
- Gross operating margin -€39,520
down €39,520 (-48.8%), from €80,904 to €41,384
- Taxes -€10,967
down €10,967 (-77.8%), from €14,090 to €3,123
- Depreciation -€3,253
down €3,253 (-10.4%), from €31,397 to €28,144
- Financial income -€3,000
no longer reported in 2024 (was €3,000)
of which Financial income: -€3,000
- Financial charges -€1,276
down €1,276 (-26.3%), from €4,842 to €3,567
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,643 | €269,298 | -€50,345 | -15.8% |
| Fixed assets | 21/28 | €260,470 | €233,195 | -€27,275 | -10.5% |
| Tangible fixed assets | 22/27 | €260,470 | €233,195 | -€27,275 | -10.5% |
| Plant, machinery and equipment | 23 | €2,612 | €2,253 | -€359 | -13.8% |
| Furniture and vehicles | 24 | €77,068 | €56,688 | -€20,381 | -26.4% |
| Other tangible fixed assets | 26 | €180,790 | €174,254 | -€6,535 | -3.6% |
| Current assets | 29/58 | €59,173 | €36,103 | -€23,070 | -39.0% |
| Amounts receivable within one year | 40/41 | €33,346 | €34,364 | +€1,018 | +3.1% |
| Trade receivables | 40 | €33,346 | €34,364 | +€1,018 | +3.1% |
| Cash at bank and in hand | 54/58 | €24,922 | €834 | -€24,088 | -96.7% |
| Deferred charges and accrued income | 490/1 | €905 | €906 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €319,643 | €269,298 | -€50,345 | -15.8% |
| Equity | 10/15 | €142,543 | €145,059 | +€2,516 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,159 | €116,659 | +€2,500 | +2.2% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €112,300 | €116,659 | +€4,359 | +3.9% |
| Profit (loss) carried forward | 14 | €22,183 | €22,200 | +€16 | +0.1% |
| Amounts payable | 17/49 | €177,101 | €124,239 | -€52,861 | -29.8% |
| Amounts payable after more than one year | 17 | €87,017 | €51,687 | -€35,330 | -40.6% |
| Financial debts | 170/4 | €87,017 | €51,687 | -€35,330 | -40.6% |
| Amounts payable within one year | 42/48 | €89,601 | €72,478 | -€17,122 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €37,488 | €35,330 | -€2,157 | -5.8% |
| Trade debts | 44 | €15,910 | €7,593 | -€8,317 | -52.3% |
| Suppliers | 440/4 | €15,910 | €7,593 | -€8,317 | -52.3% |
| Taxes, remuneration and social security | 45 | €33,892 | €24,765 | -€9,127 | -26.9% |
| Taxes | 450/3 | €29,863 | €24,765 | -€5,098 | -17.1% |
| Remuneration and social security | 454/9 | €4,029 | - | -€4,029 | |
| Other amounts payable | 47/48 | €2,311 | €4,790 | +€2,479 | +107.3% |
| Accrued charges and deferred income | 492/3 | €483 | €74 | -€408 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,397 | €28,144 | -€3,253 | -10.4% |
| Other operating charges | 640/8 | €3,920 | €4,034 | +€115 | +2.9% |
| Gross operating margin | 9900 | €80,904 | €41,384 | -€39,520 | -48.8% |
| Operating profit (loss) | 9901 | €45,587 | €9,205 | -€36,382 | -79.8% |
| Financial income | 75/76B | €3,000 | - | -€3,000 | |
| Recurring financial income | 75 | €3,000 | - | -€3,000 | |
| Non-recurring financial income | 76B | €3,000 | - | -€3,000 | |
| Financial charges | 65/66B | €4,842 | €3,567 | -€1,276 | -26.3% |
| Recurring financial charges | 65 | €4,842 | €3,567 | -€1,276 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €43,745 | €5,639 | -€38,106 | -87.1% |
| Income taxes | 67/77 | €14,090 | €3,123 | -€10,967 | -77.8% |
| Profit (loss) for the period | 9904 | €29,655 | €2,516 | -€27,139 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,655 | €2,516 | -€27,139 | -91.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.