COMPUTER COMPANION: 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 COMPANION
Largest movements
- Receivables within one year +€3,500
up €3,500 (+90.0%), from €3,889 to €7,389
- Cash -€2,862
down €2,862 (-14.1%), from €20,325 to €17,463
mainly Contributions, distributions and other (-€8,000) and Receivables within one year (-€3,500)
- Tangible fixed assets -€638
down €638 (-1.9%), from €33,594 to €32,957
- Other debts -€2,468
down €2,468 (-23.6%), from €10,468 to €8,000
- Tax, wage and social debts +€1,500
new in 2025: €1,500
- Taxes +€1,806
up €1,806 (+92.0%), from €1,964 to €3,771
- Other operating charges +€889
up €889 (+54.2%), from €1,638 to €2,527
- Depreciation -€190
down €190 (-22.9%), from €827 to €638
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 | €57,808 | €57,808 | +€0 | 0.0% |
| Fixed assets | 21/28 | €33,594 | €32,957 | -€638 | -1.9% |
| Tangible fixed assets | 22/27 | €33,594 | €32,957 | -€638 | -1.9% |
| Land and buildings | 22 | €33,594 | €32,957 | -€638 | -1.9% |
| Current assets | 29/58 | €24,213 | €24,851 | +€638 | +2.6% |
| Amounts receivable within one year | 40/41 | €3,889 | €7,389 | +€3,500 | +90.0% |
| Other amounts receivable | 41 | €3,889 | €7,389 | +€3,500 | +90.0% |
| Cash at bank and in hand | 54/58 | €20,325 | €17,463 | -€2,862 | -14.1% |
| Total equity and liabilities | 10/49 | €57,808 | €57,808 | +€0 | 0.0% |
| Equity | 10/15 | €47,339 | €47,842 | +€503 | +1.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €17,177 | €17,177 | = | 0.0% |
| Tax-exempt reserves | 132 | €675 | €675 | = | 0.0% |
| Distributable reserves | 133 | €16,502 | €16,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,373 | €5,876 | +€503 | +9.4% |
| Amounts payable | 17/49 | €10,468 | €9,966 | -€503 | -4.8% |
| Amounts payable within one year | 42/48 | €10,468 | €9,966 | -€503 | -4.8% |
| Trade debts | 44 | - | €466 | +€466 | |
| Suppliers | 440/4 | - | €466 | +€466 | |
| Taxes, remuneration and social security | 45 | - | €1,500 | +€1,500 | |
| Taxes | 450/3 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €10,468 | €8,000 | -€2,468 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €638 | -€190 | -22.9% |
| Other operating charges | 640/8 | €1,638 | €2,527 | +€889 | +54.2% |
| Gross operating margin | 9900 | €15,476 | €15,477 | +€0 | 0.0% |
| Operating profit (loss) | 9901 | €13,011 | €12,312 | -€699 | -5.4% |
| Financial charges | 65/66B | €68 | €38 | -€30 | -43.9% |
| Recurring financial charges | 65 | €68 | €38 | -€30 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €12,943 | €12,274 | -€669 | -5.2% |
| Income taxes | 67/77 | €1,964 | €3,771 | +€1,806 | +92.0% |
| Profit (loss) for the period | 9904 | €10,978 | €8,503 | -€2,475 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,978 | €8,503 | -€2,475 | -22.5% |
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 28 September 2026 via checked.be.