COMPUTER CONSULTING ASSISTANCE & TRAINING: 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 CONSULTING ASSISTANCE & TRAINING
Largest movements
- Cash +€47,950
up €47,950 (+106%), from €45,403 to €93,353
mainly Net result for the year (+€23,783) and Trade debts (+€15,601)
- Receivables within one year -€10,837
down €10,837 (-20.9%), from €51,913 to €41,076
of which Trade receivables: -€11,300
- Stocks and contracts +€3,401
up €3,401 (+35.8%), from €9,512 to €12,912
- Tangible fixed assets +€2,848
up €2,848 (+85.6%), from €3,327 to €6,175
- Profit (loss) carried forward +€23,783
up €23,783, from -€11,698 to €12,085
- Trade debts +€15,601
up €15,601 (+56.3%), from €27,733 to €43,334
- Tax, wage and social debts +€2,597
up €2,597 (+15.2%), from €17,092 to €19,689
of which Taxes: +€2,219
- Taxes +€5,241
new in 2025: €5,241
- Staff costs +€2,433
up €2,433 (+2.7%), from €91,407 to €93,841
- Depreciation -€1,860
down €1,860 (-64.7%), from €2,876 to €1,015
- Gross operating margin -€1,778
down €1,778 (-1.4%), from €127,135 to €125,357
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 | €111,992 | €155,443 | +€43,451 | +38.8% |
| Fixed assets | 21/28 | €3,327 | €6,175 | +€2,848 | +85.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,327 | €6,175 | +€2,848 | +85.6% |
| Furniture and vehicles | 24 | €3,327 | €6,175 | +€2,848 | +85.6% |
| Current assets | 29/58 | €108,665 | €149,268 | +€40,603 | +37.4% |
| Stocks and contracts in progress | 3 | €9,512 | €12,912 | +€3,401 | +35.8% |
| Stocks | 30/36 | €9,512 | €12,912 | +€3,401 | +35.8% |
| Amounts receivable within one year | 40/41 | €51,913 | €41,076 | -€10,837 | -20.9% |
| Trade receivables | 40 | €51,658 | €40,358 | -€11,300 | -21.9% |
| Other amounts receivable | 41 | €255 | €717 | +€463 | +182% |
| Cash at bank and in hand | 54/58 | €45,403 | €93,353 | +€47,950 | +106% |
| Deferred charges and accrued income | 490/1 | €1,837 | €1,927 | +€90 | +4.9% |
| Total equity and liabilities | 10/49 | €111,992 | €155,443 | +€43,451 | +38.8% |
| Equity | 10/15 | €66,487 | €90,270 | +€23,783 | +35.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €13,185 | €13,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €13,185 | €13,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,698 | €12,085 | +€23,783 | |
| Amounts payable | 17/49 | €45,505 | €65,173 | +€19,669 | +43.2% |
| Amounts payable within one year | 42/48 | €44,825 | €63,023 | +€18,198 | +40.6% |
| Trade debts | 44 | €27,733 | €43,334 | +€15,601 | +56.3% |
| Suppliers | 440/4 | €27,733 | €43,334 | +€15,601 | +56.3% |
| Taxes, remuneration and social security | 45 | €17,092 | €19,689 | +€2,597 | +15.2% |
| Taxes | 450/3 | €6,541 | €8,760 | +€2,219 | +33.9% |
| Remuneration and social security | 454/9 | €10,552 | €10,929 | +€378 | +3.6% |
| Accrued charges and deferred income | 492/3 | €679 | €2,150 | +€1,471 | +216% |
| Remuneration, social security and pensions | 62 | €91,407 | €93,841 | +€2,433 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €1,015 | -€1,860 | -64.7% |
| Other operating charges | 640/8 | €467 | €1,197 | +€730 | +156% |
| Gross operating margin | 9900 | €127,135 | €125,357 | -€1,778 | -1.4% |
| Operating profit (loss) | 9901 | €32,385 | €29,304 | -€3,081 | -9.5% |
| Financial income | 75/76B | €91 | €0 | -€91 | -100.0% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100.0% |
| Financial charges | 65/66B | €297 | €280 | -€17 | -5.8% |
| Recurring financial charges | 65 | €297 | €280 | -€17 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €32,179 | €29,024 | -€3,155 | -9.8% |
| Income taxes | 67/77 | - | €5,241 | +€5,241 | |
| Profit (loss) for the period | 9904 | €32,179 | €23,783 | -€8,396 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,179 | €23,783 | -€8,396 | -26.1% |
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 27 October 2026 via checked.be.