COMPUTER CONCEPT SERVICE: 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 CONCEPT SERVICE
Largest movements
- Cash -€40,617
down €40,617 (-24.4%), from €166,531 to €125,914
mainly Net result for the year (-€47,118) and Advances received (-€2,981)
- Tangible fixed assets -€6,266
down €6,266 (-15.2%), from €41,199 to €34,933
- Profit (loss) carried forward -€47,118
down €47,118 (-32.4%), from €145,270 to €98,152
- Advances received -€2,981
no longer reported in 2025 (was €2,981)
- Trade debts +€2,286
up €2,286 (+188.9%), from €1,210 to €3,497
- Gross operating margin -€27,337
down €27,337 (-248.7%), from -€10,993 to -€38,330
- Other operating charges +€478
up €478 (+16.7%), from €2,862 to €3,340
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 | €211,057 | €164,780 | -€46,277 | -21.9% |
| Fixed assets | 21/28 | €41,199 | €34,933 | -€6,266 | -15.2% |
| Tangible fixed assets | 22/27 | €41,199 | €34,933 | -€6,266 | -15.2% |
| Land and buildings | 22 | €41,199 | €34,933 | -€6,266 | -15.2% |
| Current assets | 29/58 | €169,858 | €129,847 | -€40,011 | -23.6% |
| Amounts receivable within one year | 40/41 | €2,082 | €2,001 | -€81 | -3.9% |
| Trade receivables | 40 | €1,741 | €1,870 | +€129 | +7.4% |
| Other amounts receivable | 41 | €341 | €131 | -€210 | -61.5% |
| Cash at bank and in hand | 54/58 | €166,531 | €125,914 | -€40,617 | -24.4% |
| Deferred charges and accrued income | 490/1 | €1,245 | €1,932 | +€687 | +55.2% |
| Total equity and liabilities | 10/49 | €211,057 | €164,780 | -€46,277 | -21.9% |
| Equity | 10/15 | €194,325 | €147,207 | -€47,118 | -24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,463 | €30,463 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €28,604 | €28,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,270 | €98,152 | -€47,118 | -32.4% |
| Amounts payable | 17/49 | €16,732 | €17,574 | +€841 | +5.0% |
| Amounts payable within one year | 42/48 | €16,732 | €17,574 | +€841 | +5.0% |
| Trade debts | 44 | €1,210 | €3,497 | +€2,286 | +188.9% |
| Suppliers | 440/4 | €1,210 | €3,497 | +€2,286 | +188.9% |
| Advances received on contracts in progress | 46 | €2,981 | - | -€2,981 | |
| Taxes, remuneration and social security | 45 | €1,417 | €1,417 | = | 0.0% |
| Taxes | 450/3 | €217 | €217 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €11,124 | €12,660 | +€1,536 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,266 | €6,266 | = | 0.0% |
| Other operating charges | 640/8 | €2,862 | €3,340 | +€478 | +16.7% |
| Gross operating margin | 9900 | -€10,993 | -€38,330 | -€27,337 | -248.7% |
| Operating profit (loss) | 9901 | -€20,120 | -€47,935 | -€27,814 | -138.2% |
| Financial income | 75/76B | €619 | €898 | +€280 | +45.2% |
| Recurring financial income | 75 | €619 | €898 | +€280 | +45.2% |
| Financial charges | 65/66B | €148 | €72 | -€76 | -51.4% |
| Recurring financial charges | 65 | €148 | €72 | -€76 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,650 | -€47,108 | -€27,458 | -139.7% |
| Income taxes | 67/77 | €217 | €10 | -€207 | -95.4% |
| Profit (loss) for the period | 9904 | -€19,867 | -€47,118 | -€27,252 | -137.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,867 | -€47,118 | -€27,252 | -137.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.