COMPUTER DESIGN, COMMUNICATION AND SOFTWARE: 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 DESIGN, COMMUNICATION AND SOFTWARE
Largest movements
- Tangible fixed assets +€396,942
up €396,942 (+63.4%), from €625,818 to €1.0m
of which Land and buildings: +€349,001
- Current investments -€95,168
down €95,168 (-86.4%), from €110,168 to €15,000
- Receivables within one year -€20,962
down €20,962 (-41.5%), from €50,465 to €29,503
of which Trade receivables: -€17,849
- Deferred charges and accrued income +€16,703
up €16,703 (+682.3%), from €2,448 to €19,151
- Debts after one year +€262,838
up €262,838 (+751.0%), from €35,000 to €297,838
- Current portion of long-term debt +€49,174
up €49,174 (+1000.4%), from €4,916 to €54,090
- Reserves -€20,700
down €20,700 (-3.9%), from €534,938 to €514,238
of which Distributable reserves: -€16,660
- Depreciation +€50,492
up €50,492 (+210.3%), from €24,012 to €74,504
- Financial income +€15,788
up €15,788 (+6562.6%), from €241 to €16,029
of which Non-recurring financial income: +€11,789
- Taxes -€11,584
down €11,584 (-30.1%), from €38,445 to €26,861
- Financial charges +€11,506
up €11,506 (+279.3%), from €4,120 to €15,626
of which Non-recurring financial charges: +€8,635
- Gross operating margin +€11,062
up €11,062 (+6.9%), from €160,482 to €171,545
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 | €823,748 | €1,119,868 | +€296,120 | +35.9% |
| Fixed assets | 21/28 | €625,818 | €1,022,759 | +€396,942 | +63.4% |
| Tangible fixed assets | 22/27 | €625,818 | €1,022,759 | +€396,942 | +63.4% |
| Land and buildings | 22 | €620,911 | €969,912 | +€349,001 | +56.2% |
| Plant, machinery and equipment | 23 | €4,276 | €4,586 | +€310 | +7.3% |
| Furniture and vehicles | 24 | €632 | €48,262 | +€47,630 | +7542.0% |
| Current assets | 29/58 | €197,930 | €97,109 | -€100,821 | -50.9% |
| Amounts receivable after more than one year | 29 | €648 | €648 | = | 0.0% |
| Other amounts receivable | 291 | €648 | €648 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,465 | €29,503 | -€20,962 | -41.5% |
| Trade receivables | 40 | €39,882 | €22,033 | -€17,849 | -44.8% |
| Other amounts receivable | 41 | €10,583 | €7,470 | -€3,113 | -29.4% |
| Current investments | 50/53 | €110,168 | €15,000 | -€95,168 | -86.4% |
| Cash at bank and in hand | 54/58 | €34,201 | €32,808 | -€1,394 | -4.1% |
| Deferred charges and accrued income | 490/1 | €2,448 | €19,151 | +€16,703 | +682.3% |
| Total equity and liabilities | 10/49 | €823,748 | €1,119,868 | +€296,120 | +35.9% |
| Equity | 10/15 | €666,902 | €646,212 | -€20,689 | -3.1% |
| Contributions | 10/11 | €131,900 | €131,900 | = | 0.0% |
| Reserves | 13 | €534,938 | €514,238 | -€20,700 | -3.9% |
| Tax-exempt reserves | 132 | €102,028 | €97,988 | -€4,040 | -4.0% |
| Distributable reserves | 133 | €432,910 | €416,250 | -€16,660 | -3.8% |
| Profit (loss) carried forward | 14 | €63 | €74 | +€11 | +17.2% |
| Provisions and deferred taxes | 16 | €24,269 | €23,259 | -€1,010 | -4.2% |
| Deferred taxes | 168 | €24,269 | €23,259 | -€1,010 | -4.2% |
| Amounts payable | 17/49 | €132,578 | €450,397 | +€317,820 | +239.7% |
| Amounts payable after more than one year | 17 | €35,000 | €297,838 | +€262,838 | +751.0% |
| Financial debts | 170/4 | €35,000 | €297,838 | +€262,838 | +751.0% |
| Amounts payable within one year | 42/48 | €95,778 | €149,589 | +€53,812 | +56.2% |
| Current portion of amounts payable after more than one year | 42 | €4,916 | €54,090 | +€49,174 | +1000.4% |
| Trade debts | 44 | €5,116 | €4,978 | -€138 | -2.7% |
| Suppliers | 440/4 | €5,116 | €4,978 | -€138 | -2.7% |
| Taxes, remuneration and social security | 45 | €65,149 | €64,406 | -€743 | -1.1% |
| Taxes | 450/3 | €29,149 | €28,406 | -€743 | -2.5% |
| Remuneration and social security | 454/9 | €36,000 | €36,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,597 | €26,115 | +€5,518 | +26.8% |
| Accrued charges and deferred income | 492/3 | €1,800 | €2,970 | +€1,170 | +65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,012 | €74,504 | +€50,492 | +210.3% |
| Other operating charges | 640/8 | €4,636 | €5,783 | +€1,147 | +24.7% |
| Gross operating margin | 9900 | €160,482 | €171,545 | +€11,062 | +6.9% |
| Operating profit (loss) | 9901 | €131,834 | €91,258 | -€40,576 | -30.8% |
| Financial income | 75/76B | €241 | €16,029 | +€15,788 | +6562.6% |
| Recurring financial income | 75 | €241 | €4,239 | +€3,999 | +1662.2% |
| Non-recurring financial income | 76B | - | €11,789 | +€11,789 | |
| Financial charges | 65/66B | €4,120 | €15,626 | +€11,506 | +279.3% |
| Recurring financial charges | 65 | €4,120 | €6,991 | +€2,871 | +69.7% |
| Non-recurring financial charges | 66B | - | €8,635 | +€8,635 | |
| Profit (loss) for the period before taxes | 9903 | €127,955 | €91,661 | -€36,294 | -28.4% |
| Transfer from deferred taxes | 780 | €1,010 | €1,010 | = | 0.0% |
| Income taxes | 67/77 | €38,445 | €26,861 | -€11,584 | -30.1% |
| Profit (loss) for the period | 9904 | €90,520 | €65,811 | -€24,710 | -27.3% |
| Transfer from tax-exempt reserves | 789 | €4,040 | €4,040 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,561 | €69,851 | -€24,710 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.