Computer Assistance: 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.
Computer Assistance
Largest movements
- Receivables within one year +€34,010
up €34,010 (+90.3%), from €37,652 to €71,662
- Cash -€11,534
down €11,534 (-28.4%), from €40,628 to €29,094
mainly Receivables within one year (-€34,010) and Contributions, distributions and other (-€29,514)
- Tangible fixed assets -€8,030
down €8,030 (-91.5%), from €8,772 to €742
- Deferred charges and accrued income -€2,468
no longer reported in 2025 (was €2,468)
- Trade debts +€32,385
up €32,385 (+217.8%), from €14,871 to €47,256
- Reserves -€29,514
down €29,514 (-80.9%), from €36,463 to €6,949
of which Distributable reserves: -€29,514
- Other debts +€14,105
up €14,105 (+3510.4%), from €402 to €14,507
- Tax, wage and social debts -€4,986
down €4,986 (-39.9%), from €12,502 to €7,516
of which Taxes: -€7,528
- Staff costs +€23,302
up €23,302 (+58.9%), from €39,562 to €62,865
- Gross operating margin +€15,974
up €15,974 (+30.9%), from €51,677 to €67,651
- Taxes -€4,225
down €4,225 (-81.8%), from €5,168 to €943
- Depreciation -€3,400
down €3,400 (-82.1%), from €4,142 to €742
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 | €93,250 | €105,228 | +€11,978 | +12.8% |
| Fixed assets | 21/28 | €12,502 | €4,472 | -€8,030 | -64.2% |
| Tangible fixed assets | 22/27 | €8,772 | €742 | -€8,030 | -91.5% |
| Furniture and vehicles | 24 | €8,772 | €742 | -€8,030 | -91.5% |
| Financial fixed assets | 28 | €3,730 | €3,730 | = | 0.0% |
| Current assets | 29/58 | €80,748 | €100,756 | +€20,008 | +24.8% |
| Amounts receivable within one year | 40/41 | €37,652 | €71,662 | +€34,010 | +90.3% |
| Trade receivables | 40 | €37,652 | €71,662 | +€34,010 | +90.3% |
| Cash at bank and in hand | 54/58 | €40,628 | €29,094 | -€11,534 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,468 | - | -€2,468 | |
| Total equity and liabilities | 10/49 | €93,250 | €105,228 | +€11,978 | +12.8% |
| Equity | 10/15 | €42,975 | €13,449 | -€29,526 | -68.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,463 | €6,949 | -€29,514 | -80.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,603 | €5,089 | -€29,514 | -85.3% |
| Profit (loss) carried forward | 14 | €312 | €300 | -€12 | -3.9% |
| Amounts payable | 17/49 | €50,275 | €91,779 | +€41,504 | +82.6% |
| Amounts payable within one year | 42/48 | €27,775 | €69,279 | +€41,504 | +149.4% |
| Trade debts | 44 | €14,871 | €47,256 | +€32,385 | +217.8% |
| Suppliers | 440/4 | €14,871 | €47,256 | +€32,385 | +217.8% |
| Taxes, remuneration and social security | 45 | €12,502 | €7,516 | -€4,986 | -39.9% |
| Taxes | 450/3 | €12,502 | €4,975 | -€7,528 | -60.2% |
| Remuneration and social security | 454/9 | - | €2,541 | +€2,541 | |
| Other amounts payable | 47/48 | €402 | €14,507 | +€14,105 | +3510.4% |
| Accrued charges and deferred income | 492/3 | €22,500 | €22,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,562 | €62,865 | +€23,302 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €742 | -€3,400 | -82.1% |
| Other operating charges | 640/8 | €2,237 | €2,867 | +€630 | +28.2% |
| Gross operating margin | 9900 | €51,677 | €67,651 | +€15,974 | +30.9% |
| Operating profit (loss) | 9901 | €5,736 | €1,177 | -€4,559 | -79.5% |
| Financial charges | 65/66B | €256 | €247 | -€9 | -3.6% |
| Recurring financial charges | 65 | €256 | €247 | -€9 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €5,481 | €931 | -€4,550 | -83.0% |
| Income taxes | 67/77 | €5,168 | €943 | -€4,225 | -81.8% |
| Profit (loss) for the period | 9904 | €312 | -€12 | -€325 | |
| Profit (loss) for the period to be appropriated | 9905 | €312 | -€12 | -€325 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.