COMPUTER CONSULTANT PARTNERS: 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 CONSULTANT PARTNERS
Largest movements
- Cash +€86,620
up €86,620 (+60.9%), from €142,204 to €228,824
mainly Other debts (+€61,662) and Receivables within one year (+€42,455)
- Receivables within one year -€42,455
down €42,455 (-18.4%), from €231,036 to €188,581
of which Trade receivables: -€45,255
- Reserves -€73,409
down €73,409 (-30.2%), from €242,815 to €169,406
of which Distributable reserves: -€73,409
- Other debts +€61,662
up €61,662 (+162%), from €38,001 to €99,662
- Accrued charges and deferred income +€24,008
up €24,008 (+5,002%), from €480 to €24,488
- Tax, wage and social debts +€22,929
up €22,929 (+110%), from €20,903 to €43,832
of which Taxes: +€16,611
- Trade debts +€18,623
up €18,623 (+278%), from €6,688 to €25,311
- Staff costs -€13,896
down €13,896 (-24.2%), from €57,458 to €43,562
- Gross operating margin +€10,019
up €10,019 (+13.3%), from €75,234 to €85,253
- Taxes +€8,007
up €8,007 (+239%), from €3,350 to €11,357
- Financial income +€3,667
up €3,667 (+4,010%), from €91 to €3,759
- Financial charges -€1,383
down €1,383 (-78.7%), from €1,758 to €375
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.
Derived cash bridge
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 | €503,008 | €548,609 | +€45,601 | +9.1% |
| Fixed assets | 21/28 | €128,408 | €124,381 | -€4,027 | -3.1% |
| Tangible fixed assets | 22/27 | €128,408 | €124,381 | -€4,027 | -3.1% |
| Land and buildings | 22 | €127,886 | €123,174 | -€4,713 | -3.7% |
| Furniture and vehicles | 24 | €521 | €1,207 | +€686 | +132% |
| Current assets | 29/58 | €374,600 | €424,228 | +€49,628 | +13.2% |
| Amounts receivable within one year | 40/41 | €231,036 | €188,581 | -€42,455 | -18.4% |
| Trade receivables | 40 | €171,032 | €125,777 | -€45,255 | -26.5% |
| Other amounts receivable | 41 | €60,004 | €62,805 | +€2,800 | +4.7% |
| Cash at bank and in hand | 54/58 | €142,204 | €228,824 | +€86,620 | +60.9% |
| Deferred charges and accrued income | 490/1 | €1,360 | €6,823 | +€5,462 | +402% |
| Total equity and liabilities | 10/49 | €503,008 | €548,609 | +€45,601 | +9.1% |
| Equity | 10/15 | €418,191 | €344,782 | -€73,409 | -17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,815 | €169,406 | -€73,409 | -30.2% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €239,716 | €166,308 | -€73,409 | -30.6% |
| Profit (loss) carried forward | 14 | €156,776 | €156,776 | = | 0.0% |
| Provisions and deferred taxes | 16 | €10,534 | €10,534 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,534 | €10,534 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,534 | €10,534 | = | 0.0% |
| Amounts payable | 17/49 | €74,283 | €193,293 | +€119,010 | +160% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €73,803 | €168,805 | +€95,002 | +129% |
| Current portion of amounts payable after more than one year | 42 | €8,212 | €0 | -€8,212 | -100% |
| Trade debts | 44 | €6,688 | €25,311 | +€18,623 | +278% |
| Suppliers | 440/4 | €6,688 | €25,311 | +€18,623 | +278% |
| Taxes, remuneration and social security | 45 | €20,903 | €43,832 | +€22,929 | +110% |
| Taxes | 450/3 | €16,742 | €33,353 | +€16,611 | +99.2% |
| Remuneration and social security | 454/9 | €4,160 | €10,478 | +€6,318 | +152% |
| Other amounts payable | 47/48 | €38,001 | €99,662 | +€61,662 | +162% |
| Accrued charges and deferred income | 492/3 | €480 | €24,488 | +€24,008 | +5,002% |
| Non-recurring operating income | 76A | €117 | €350 | +€233 | +198% |
| Remuneration, social security and pensions | 62 | €57,458 | €43,562 | -€13,896 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,291 | €5,404 | +€113 | +2.1% |
| Other operating charges | 640/8 | €1,320 | €2,060 | +€741 | +56.1% |
| Gross operating margin | 9900 | €75,234 | €85,253 | +€10,019 | +13.3% |
| Operating profit (loss) | 9901 | €11,165 | €34,226 | +€23,061 | +207% |
| Financial income | 75/76B | €91 | €3,759 | +€3,667 | +4,010% |
| Recurring financial income | 75 | €91 | €3,759 | +€3,667 | +4,010% |
| Financial charges | 65/66B | €1,758 | €375 | -€1,383 | -78.7% |
| Recurring financial charges | 65 | €1,758 | €375 | -€1,383 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €9,499 | €37,610 | +€28,112 | +296% |
| Income taxes | 67/77 | €3,350 | €11,357 | +€8,007 | +239% |
| Profit (loss) for the period | 9904 | €6,149 | €26,254 | +€20,105 | +327% |
| Profit (loss) for the period to be appropriated | 9905 | €6,149 | €26,254 | +€20,105 | +327% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.