COMPUTER CHECKPOINT: 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.
What changed
COMPUTER CHECKPOINT
NACE 47.400, Retail sale of information and communication equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€84,485
2024 · €27,012+€57,473
Equity
€1.6m
2024 · €1.5m+€84,485
Cash
€358,241
2024 · €440,789-€82,548
Balance sheet total
€3.2m
2024 · €3.0m+€191,863
Largest movements
Assets
- Financial fixed assets +€172,569
up €172,569 (+28.6%), from €603,241 to €775,809
- Receivables within one year +€134,066
up €134,066 (+38.5%), from €348,479 to €482,545
of which Trade receivables: +€78,446
- Cash -€82,548
down €82,548 (-18.7%), from €440,789 to €358,241
mainly Investment in fixed assets (net) (-€292,031) and Other debts (-€162,210)
- Receivables after one year +€60,000
new in 2025: €60,000
- Deferred charges and accrued income -€32,917
down €32,917 (-91.8%), from €35,857 to €2,940
Equity and liabilities
- Trade debts +€230,085
up €230,085 (+28.6%), from €803,492 to €1.0m
- Other debts -€162,210
down €162,210 (-74.2%), from €218,608 to €56,398
- Profit (loss) carried forward +€84,485
up €84,485 (+11.5%), from €734,853 to €819,338
- Current portion of long-term debt +€58,687
up €58,687 (+148.5%), from €39,514 to €98,201
Income statement
- Depreciation -€50,964
down €50,964 (-23.1%), from €220,733 to €169,769
- Taxes +€49,949
up €49,949, from -€15,943 to €34,006
- Gross operating margin +€47,058
up €47,058 (+7.7%), from €610,336 to €657,394
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.
Result 2024
€27,012
Gross operating margin
+€47,058
Staff costs
+€1,720
Depreciation
+€50,964
Other operating charges
+€808
Financial income
+€1,413
Financial charges
+€5,459
Taxes
-€49,949
Result 2025
€84,485
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.
From operations
+€180,624
Investment
-€292,031
Financing
+€28,859
Cash 2024
€440,789
From operations (derived)
+€180,624
Net result for the year
+€84,485
Depreciation
+€169,769
Receivables after one year
-€60,000
Stocks and contracts
+€9,000
Receivables within one year
-€134,066
Deferred charges and accrued income
+€32,917
Trade debts
+€230,085
Tax, wage and social debts
+€10,800
Other debts
-€162,210
Accrued charges and deferred income
-€156
Investment (derived)
-€292,031
Investment in fixed assets (net)
-€292,031
Financing
+€28,859
Debts after one year
-€29,828
Current portion of long-term debt
+€58,687
Cash 2025
€358,241
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,019,416 | €3,211,279 | +€191,863 | +6.4% |
| Fixed assets | 21/28 | €1,035,462 | €1,157,724 | +€122,262 | +11.8% |
| Intangible fixed assets | 21 | €261,871 | €243,771 | -€18,100 | -6.9% |
| Tangible fixed assets | 22/27 | €170,350 | €138,143 | -€32,207 | -18.9% |
| Plant, machinery and equipment | 23 | €81,424 | €31,197 | -€50,228 | -61.7% |
| Furniture and vehicles | 24 | €88,926 | €20,859 | -€68,067 | -76.5% |
| Leasing and similar rights | 25 | - | €86,087 | +€86,087 | |
| Financial fixed assets | 28 | €603,241 | €775,809 | +€172,569 | +28.6% |
| Current assets | 29/58 | €1,983,953 | €2,053,555 | +€69,601 | +3.5% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Trade receivables | 290 | - | €60,000 | +€60,000 | |
| Stocks and contracts in progress | 3 | €998,902 | €989,902 | -€9,000 | -0.9% |
| Stocks | 30/36 | €998,902 | €989,902 | -€9,000 | -0.9% |
| Amounts receivable within one year | 40/41 | €348,479 | €482,545 | +€134,066 | +38.5% |
| Trade receivables | 40 | €276,289 | €354,735 | +€78,446 | +28.4% |
| Other amounts receivable | 41 | €72,190 | €127,810 | +€55,620 | +77.0% |
| Current investments | 50/53 | €159,926 | €159,926 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €440,789 | €358,241 | -€82,548 | -18.7% |
| Deferred charges and accrued income | 490/1 | €35,857 | €2,940 | -€32,917 | -91.8% |
| Total equity and liabilities | 10/49 | €3,019,416 | €3,211,279 | +€191,863 | +6.4% |
| Equity | 10/15 | €1,548,270 | €1,632,756 | +€84,485 | +5.5% |
| Contributions | 10/11 | €258,042 | €258,042 | = | 0.0% |
| Capital | 10 | €258,042 | €258,042 | = | 0.0% |
| Issued capital | 100 | €258,042 | €258,042 | = | 0.0% |
| Reserves | 13 | €555,376 | €555,376 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,804 | €25,804 | = | 0.0% |
| Legal reserve | 130 | €25,804 | €25,804 | = | 0.0% |
| Tax-exempt reserves | 132 | €328,800 | €328,800 | = | 0.0% |
| Distributable reserves | 133 | €200,771 | €200,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | €734,853 | €819,338 | +€84,485 | +11.5% |
| Provisions and deferred taxes | 16 | €168,000 | €168,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €168,000 | €168,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €168,000 | €168,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,303,145 | €1,410,523 | +€107,377 | +8.2% |
| Amounts payable after more than one year | 17 | €106,257 | €76,429 | -€29,828 | -28.1% |
| Financial debts | 170/4 | €106,257 | €76,429 | -€29,828 | -28.1% |
| Amounts payable within one year | 42/48 | €1,158,353 | €1,295,715 | +€137,362 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €39,514 | €98,201 | +€58,687 | +148.5% |
| Trade debts | 44 | €803,492 | €1,033,577 | +€230,085 | +28.6% |
| Suppliers | 440/4 | €803,492 | €1,033,577 | +€230,085 | +28.6% |
| Taxes, remuneration and social security | 45 | €96,739 | €107,539 | +€10,800 | +11.2% |
| Taxes | 450/3 | €44,938 | €52,809 | +€7,870 | +17.5% |
| Remuneration and social security | 454/9 | €51,801 | €54,730 | +€2,930 | +5.7% |
| Other amounts payable | 47/48 | €218,608 | €56,398 | -€162,210 | -74.2% |
| Accrued charges and deferred income | 492/3 | €38,536 | €38,379 | -€156 | -0.4% |
| Remuneration, social security and pensions | 62 | €352,289 | €350,569 | -€1,720 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,733 | €169,769 | -€50,964 | -23.1% |
| Other operating charges | 640/8 | €969 | €161 | -€808 | -83.4% |
| Gross operating margin | 9900 | €610,336 | €657,394 | +€47,058 | +7.7% |
| Operating profit (loss) | 9901 | €36,344 | €136,895 | +€100,550 | +276.7% |
| Financial income | 75/76B | €1,592 | €3,005 | +€1,413 | +88.8% |
| Recurring financial income | 75 | €1,592 | €3,005 | +€1,413 | +88.8% |
| Financial charges | 65/66B | €26,867 | €21,408 | -€5,459 | -20.3% |
| Recurring financial charges | 65 | €26,867 | €21,408 | -€5,459 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €11,069 | €118,491 | +€107,422 | +970.5% |
| Income taxes | 67/77 | -€15,943 | €34,006 | +€49,949 | |
| Profit (loss) for the period | 9904 | €27,012 | €84,485 | +€57,473 | +212.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,012 | €84,485 | +€57,473 | +212.8% |
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 29 September 2026 via checked.be.