COMPUTER DESIGN SERVICES: 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 SERVICES
Largest movements
- Current investments +€12,947
up €12,947 (+17.6%), from €73,710 to €86,656
- Tangible fixed assets -€11,746
down €11,746 (-5.4%), from €216,284 to €204,538
of which Land and buildings: -€11,013
- Reserves +€164,602
up €164,602 (+104.6%), from €157,373 to €321,976
of which Distributable reserves: +€164,602
- Profit (loss) carried forward -€145,135
no longer reported in 2025 (was €145,135)
- Other debts -€12,174
down €12,174 (-29.7%), from €40,951 to €28,777
- Current portion of long-term debt -€3,899
no longer reported in 2025 (was €3,899)
- Gross operating margin +€1,915
up €1,915 (+4.5%), from €42,975 to €44,890
- Taxes +€592
up €592 (+7.0%), from €8,482 to €9,074
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 | €361,706 | €361,451 | -€255 | -0.1% |
| Fixed assets | 21/28 | €216,284 | €204,538 | -€11,746 | -5.4% |
| Tangible fixed assets | 22/27 | €216,284 | €204,538 | -€11,746 | -5.4% |
| Land and buildings | 22 | €211,830 | €200,817 | -€11,013 | -5.2% |
| Plant, machinery and equipment | 23 | €3,402 | €3,062 | -€340 | -10.0% |
| Furniture and vehicles | 24 | €1,052 | €660 | -€393 | -37.3% |
| Current assets | 29/58 | €145,422 | €156,913 | +€11,491 | +7.9% |
| Amounts receivable within one year | 40/41 | €11,113 | €11,793 | +€679 | +6.1% |
| Trade receivables | 40 | €9,494 | €10,803 | +€1,309 | +13.8% |
| Other amounts receivable | 41 | €1,619 | €990 | -€629 | -38.9% |
| Current investments | 50/53 | €73,710 | €86,656 | +€12,947 | +17.6% |
| Cash at bank and in hand | 54/58 | €56,294 | €53,141 | -€3,153 | -5.6% |
| Deferred charges and accrued income | 490/1 | €4,305 | €5,322 | +€1,018 | +23.6% |
| Total equity and liabilities | 10/49 | €361,706 | €361,451 | -€255 | -0.1% |
| Equity | 10/15 | €309,948 | €329,415 | +€19,467 | +6.3% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €157,373 | €321,976 | +€164,602 | +104.6% |
| Tax-exempt reserves | 132 | €3,623 | €3,623 | = | 0.0% |
| Distributable reserves | 133 | €153,750 | €318,352 | +€164,602 | +107.1% |
| Profit (loss) carried forward | 14 | €145,135 | - | -€145,135 | |
| Amounts payable | 17/49 | €51,758 | €32,036 | -€19,722 | -38.1% |
| Amounts payable within one year | 42/48 | €51,758 | €32,036 | -€19,722 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €3,899 | - | -€3,899 | |
| Trade debts | 44 | €3,344 | €2,670 | -€675 | -20.2% |
| Suppliers | 440/4 | €3,344 | €2,670 | -€675 | -20.2% |
| Taxes, remuneration and social security | 45 | €3,563 | €589 | -€2,974 | -83.5% |
| Taxes | 450/3 | €3,563 | €589 | -€2,974 | -83.5% |
| Other amounts payable | 47/48 | €40,951 | €28,777 | -€12,174 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,406 | €11,746 | +€340 | +3.0% |
| Other operating charges | 640/8 | €1,171 | €1,573 | +€401 | +34.3% |
| Gross operating margin | 9900 | €42,975 | €44,890 | +€1,915 | +4.5% |
| Operating profit (loss) | 9901 | €30,398 | €31,571 | +€1,173 | +3.9% |
| Financial income | 75/76B | €413 | €268 | -€145 | -35.2% |
| Recurring financial income | 75 | €338 | €268 | -€70 | -20.8% |
| Non-recurring financial income | 76B | €75 | - | -€75 | |
| Financial charges | 65/66B | €1,438 | €1,697 | +€259 | +18.0% |
| Recurring financial charges | 65 | €1,306 | €1,564 | +€258 | +19.8% |
| Non-recurring financial charges | 66B | €132 | €133 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €29,373 | €30,141 | +€769 | +2.6% |
| Income taxes | 67/77 | €8,482 | €9,074 | +€592 | +7.0% |
| Profit (loss) for the period | 9904 | €20,891 | €21,067 | +€177 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,891 | €21,067 | +€177 | +0.8% |
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 9 October 2026 via checked.be.