Computer Advies Team: 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.
Computer Advies Team
Largest movements
- Cash -€47,742
down €47,742 (-46.7%), from €102,273 to €54,531
mainly Accrued charges and deferred income (-€51,196) and Receivables within one year (-€9,363)
- Receivables within one year +€9,363
up €9,363 (+96.6%), from €9,690 to €19,054
- Accrued charges and deferred income -€51,196
no longer reported in 2025 (was €51,196)
- Other debts +€11,287
up €11,287 (+627%), from €1,799 to €13,086
- Gross operating margin +€4,705
up €4,705, from -€3,061 to €1,644
- Taxes -€155
no longer reported in 2025 (was €155)
- Depreciation -€48
down €48 (-9.9%), from €486 to €438
- Other operating charges +€38
up €38 (+2.4%), from €1,560 to €1,598
- Financial charges +€35
up €35 (+10.7%), from €331 to €367
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.
Derived cash bridge
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 | €117,002 | €78,125 | -€38,877 | -33.2% |
| Fixed assets | 21/28 | €5,038 | €4,541 | -€498 | -9.9% |
| Tangible fixed assets | 22/27 | €5,038 | €4,541 | -€498 | -9.9% |
| Land and buildings | 22 | €5,038 | €4,541 | -€498 | -9.9% |
| Current assets | 29/58 | €111,964 | €73,585 | -€38,379 | -34.3% |
| Amounts receivable within one year | 40/41 | €9,690 | €19,054 | +€9,363 | +96.6% |
| Trade receivables | 40 | €9,690 | €19,054 | +€9,363 | +96.6% |
| Cash at bank and in hand | 54/58 | €102,273 | €54,531 | -€47,742 | -46.7% |
| Total equity and liabilities | 10/49 | €117,002 | €78,125 | -€38,877 | -33.2% |
| Equity | 10/15 | €60,820 | €60,062 | -€758 | -1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Other | 1319 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €40,369 | €39,611 | -€758 | -1.9% |
| Amounts payable | 17/49 | €56,181 | €18,063 | -€38,118 | -67.8% |
| Amounts payable within one year | 42/48 | €4,986 | €18,063 | +€13,077 | +262% |
| Trade debts | 44 | - | €681 | +€681 | |
| Suppliers | 440/4 | - | €681 | +€681 | |
| Taxes, remuneration and social security | 45 | €3,187 | €4,296 | +€1,109 | +34.8% |
| Taxes | 450/3 | €3,187 | €4,296 | +€1,109 | +34.8% |
| Other amounts payable | 47/48 | €1,799 | €13,086 | +€11,287 | +627% |
| Accrued charges and deferred income | 492/3 | €51,196 | - | -€51,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €438 | -€48 | -9.9% |
| Other operating charges | 640/8 | €1,560 | €1,598 | +€38 | +2.4% |
| Gross operating margin | 9900 | -€3,061 | €1,644 | +€4,705 | |
| Operating profit (loss) | 9901 | -€5,106 | -€392 | +€4,715 | +92.3% |
| Financial charges | 65/66B | €331 | €367 | +€35 | +10.7% |
| Recurring financial charges | 65 | €331 | €367 | +€35 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,438 | -€758 | +€4,679 | +86.1% |
| Income taxes | 67/77 | €155 | - | -€155 | |
| Profit (loss) for the period | 9904 | -€5,592 | -€758 | +€4,834 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,592 | -€758 | +€4,834 | +86.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.