COMPUTER DEVELOPMENT AND NETWORK: 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 DEVELOPMENT AND NETWORK
Largest movements
- Cash +€296,851
up €296,851 (+27.8%), from €1.1m to €1.4m
mainly Net result for the year (+€199,554) and Receivables within one year (+€58,477)
- Receivables within one year -€58,477
down €58,477 (-65.3%), from €89,551 to €31,074
of which Other amounts receivable: -€76,434
- Reserves +€199,554
up €199,554 (+25.8%), from €773,861 to €973,415
of which Distributable reserves: +€199,554
- Tax, wage and social debts +€53,507
up €53,507 (+16.1%), from €332,990 to €386,497
of which Taxes: +€57,150
- Accrued charges and deferred income -€21,000
no longer reported in 2025 (was €21,000)
- Financial income -€774,209
down €774,209 (-80.4%), from €962,619 to €188,410
of which Non-recurring financial income: -€693,738
- Taxes -€264,547
down €264,547 (-72.9%), from €363,047 to €98,500
- Turnover -€53,003
down €53,003 (-19.5%), from €271,330 to €218,327
- Purchases and services -€44,906
down €44,906 (-30.4%), from €147,855 to €102,949
- Gross operating margin -€4,964
down €4,964 (-4.0%), from €123,475 to €118,511
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 | €1,218,974 | €1,453,533 | +€234,559 | +19.2% |
| Fixed assets | 21/28 | €63,375 | €59,181 | -€4,194 | -6.6% |
| Tangible fixed assets | 22/27 | €63,350 | €59,156 | -€4,194 | -6.6% |
| Plant, machinery and equipment | 23 | €2,460 | €1,007 | -€1,453 | -59.1% |
| Furniture and vehicles | 24 | €11,246 | €13,799 | +€2,553 | +22.7% |
| Other tangible fixed assets | 26 | €49,644 | €44,350 | -€5,294 | -10.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,155,599 | €1,394,352 | +€238,753 | +20.7% |
| Amounts receivable within one year | 40/41 | €89,551 | €31,074 | -€58,477 | -65.3% |
| Trade receivables | 40 | €13,111 | €31,068 | +€17,957 | +137.0% |
| Other amounts receivable | 41 | €76,440 | €6 | -€76,434 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,066,048 | €1,362,899 | +€296,851 | +27.8% |
| Deferred charges and accrued income | 490/1 | - | €379 | +€379 | |
| Total equity and liabilities | 10/49 | €1,218,974 | €1,453,533 | +€234,559 | +19.2% |
| Equity | 10/15 | €838,142 | €1,037,696 | +€199,554 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €773,861 | €973,415 | +€199,554 | +25.8% |
| Non-distributable reserves | 130/1 | €1,861 | €1,861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,861 | €1,861 | = | 0.0% |
| Distributable reserves | 133 | €772,000 | €971,554 | +€199,554 | +25.8% |
| Profit (loss) carried forward | 14 | €45,681 | €45,681 | = | 0.0% |
| Amounts payable | 17/49 | €380,832 | €415,837 | +€35,005 | +9.2% |
| Amounts payable within one year | 42/48 | €359,832 | €415,837 | +€56,005 | +15.6% |
| Trade debts | 44 | €4,656 | €8,882 | +€4,226 | +90.8% |
| Suppliers | 440/4 | €4,656 | €8,882 | +€4,226 | +90.8% |
| Taxes, remuneration and social security | 45 | €332,990 | €386,497 | +€53,507 | +16.1% |
| Taxes | 450/3 | €329,347 | €386,497 | +€57,150 | +17.4% |
| Remuneration and social security | 454/9 | €3,643 | - | -€3,643 | |
| Other amounts payable | 47/48 | €22,186 | €20,458 | -€1,728 | -7.8% |
| Accrued charges and deferred income | 492/3 | €21,000 | - | -€21,000 | |
| Turnover | 70 | €271,330 | €218,327 | -€53,003 | -19.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €147,855 | €102,949 | -€44,906 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,644 | €8,584 | -€1,060 | -11.0% |
| Other operating charges | 640/8 | €199 | €103 | -€96 | -48.2% |
| Non-recurring operating charges | 66A | €138 | - | -€138 | |
| Gross operating margin | 9900 | €123,475 | €118,511 | -€4,964 | -4.0% |
| Operating profit (loss) | 9901 | €113,494 | €109,824 | -€3,670 | -3.2% |
| Financial income | 75/76B | €962,619 | €188,410 | -€774,209 | -80.4% |
| Recurring financial income | 75 | €101,621 | €21,150 | -€80,471 | -79.2% |
| Non-recurring financial income | 76B | €860,998 | €167,260 | -€693,738 | -80.6% |
| Financial charges | 65/66B | €505 | €180 | -€325 | -64.4% |
| Recurring financial charges | 65 | €505 | €180 | -€325 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €1,075,608 | €298,054 | -€777,554 | -72.3% |
| Income taxes | 67/77 | €363,047 | €98,500 | -€264,547 | -72.9% |
| Profit (loss) for the period | 9904 | €712,561 | €199,554 | -€513,007 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €712,561 | €199,554 | -€513,007 | -72.0% |
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 30 September 2026 via checked.be.