COMPUTER ASSOCIATES DEVELOPMENT SOFTWARE: 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 ASSOCIATES DEVELOPMENT SOFTWARE
Largest movements
- Receivables within one year +€9,475
up €9,475 (+276.7%), from €3,425 to €12,900
- Deferred charges and accrued income +€1,584
up €1,584 (+2578.1%), from €61 to €1,646
- Tangible fixed assets -€557
down €557 (-68.4%), from €814 to €257
- Tax, wage and social debts +€3,355
up €3,355 (+142.9%), from €2,348 to €5,704
of which Taxes: +€3,345
- Other debts +€1,901
up €1,901 (+5.7%), from €33,254 to €35,155
- Profit (loss) carried forward +€1,860
up €1,860 (+3.0%), from -€61,284 to -€59,423
- Trade debts +€1,830
up €1,830 (+13.4%), from €13,671 to €15,501
- Short-term financial debts +€1,262
up €1,262 (+24.1%), from €5,229 to €6,491
- Gross operating margin +€13,012
up €13,012, from -€6,108 to €6,904
- Depreciation +€2,287
up €2,287 (+393.9%), from €581 to €2,867
- Financial charges -€1,032
down €1,032 (-37.5%), from €2,752 to €1,720
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 | €15,678 | €25,887 | +€10,208 | +65.1% |
| Fixed assets | 21/28 | €814 | €257 | -€557 | -68.4% |
| Tangible fixed assets | 22/27 | €814 | €257 | -€557 | -68.4% |
| Furniture and vehicles | 24 | €814 | €257 | -€557 | -68.4% |
| Current assets | 29/58 | €14,864 | €25,630 | +€10,766 | +72.4% |
| Stocks and contracts in progress | 3 | €10,625 | €10,500 | -€124 | -1.2% |
| Stocks | 30/36 | €10,625 | €10,500 | -€124 | -1.2% |
| Amounts receivable within one year | 40/41 | €3,425 | €12,900 | +€9,475 | +276.7% |
| Trade receivables | 40 | €3,425 | €12,900 | +€9,475 | +276.7% |
| Cash at bank and in hand | 54/58 | €753 | €583 | -€169 | -22.5% |
| Deferred charges and accrued income | 490/1 | €61 | €1,646 | +€1,584 | +2578.1% |
| Total equity and liabilities | 10/49 | €15,678 | €25,887 | +€10,208 | +65.1% |
| Equity | 10/15 | -€38,824 | -€36,963 | +€1,860 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 0.0% |
| 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 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,284 | -€59,423 | +€1,860 | +3.0% |
| Amounts payable | 17/49 | €54,502 | €62,850 | +€8,348 | +15.3% |
| Amounts payable within one year | 42/48 | €54,502 | €62,850 | +€8,348 | +15.3% |
| Financial debts | 43 | €5,229 | €6,491 | +€1,262 | +24.1% |
| Credit institutions | 430/8 | €5,229 | €6,491 | +€1,262 | +24.1% |
| Trade debts | 44 | €13,671 | €15,501 | +€1,830 | +13.4% |
| Suppliers | 440/4 | €13,671 | €15,501 | +€1,830 | +13.4% |
| Taxes, remuneration and social security | 45 | €2,348 | €5,704 | +€3,355 | +142.9% |
| Taxes | 450/3 | €2,348 | €5,694 | +€3,345 | +142.5% |
| Remuneration and social security | 454/9 | - | €10 | +€10 | |
| Other amounts payable | 47/48 | €33,254 | €35,155 | +€1,901 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €2,867 | +€2,287 | +393.9% |
| Other operating charges | 640/8 | €457 | €495 | +€38 | +8.4% |
| Gross operating margin | 9900 | -€6,108 | €6,904 | +€13,012 | |
| Operating profit (loss) | 9901 | -€7,146 | €3,541 | +€10,687 | |
| Financial income | 75/76B | €26 | €39 | +€13 | +48.2% |
| Recurring financial income | 75 | €26 | €39 | +€13 | +48.2% |
| Financial charges | 65/66B | €2,752 | €1,720 | -€1,032 | -37.5% |
| Recurring financial charges | 65 | €2,752 | €1,720 | -€1,032 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,872 | €1,860 | +€11,732 | |
| Profit (loss) for the period | 9904 | -€9,872 | €1,860 | +€11,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,872 | €1,860 | +€11,732 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.