COMPUTER DIVISION: 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 DIVISION
Largest movements
- Cash +€33,278
up €33,278 (+1403.0%), from €2,372 to €35,650
mainly Net result for the year (+€27,824) and Depreciation (+€15,570)
- Tangible fixed assets -€10,196
down €10,196 (-14.7%), from €69,409 to €59,213
of which Furniture and vehicles: -€11,945
- Receivables within one year -€7,325
down €7,325 (-44.0%), from €16,642 to €9,317
of which Trade receivables: -€5,815
- Reserves +€12,824
up €12,824 (+28.7%), from €44,650 to €57,475
- Other debts +€10,128
up €10,128 (+180.9%), from €5,597 to €15,725
- Debts after one year -€8,631
down €8,631 (-34.1%), from €25,341 to €16,711
- Tax, wage and social debts +€1,733
up €1,733 (+577.8%), from €300 to €2,033
- Gross operating margin +€14,483
up €14,483 (+33.6%), from €43,085 to €57,568
- Depreciation +€11,163
up €11,163 (+253.3%), from €4,407 to €15,570
- Taxes -€1,280
down €1,280 (-9.4%), from €13,585 to €12,306
- Financial charges +€972
up €972 (+357.4%), from €272 to €1,244
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 | €90,026 | €106,523 | +€16,496 | +18.3% |
| Fixed assets | 21/28 | €69,409 | €59,213 | -€10,196 | -14.7% |
| Tangible fixed assets | 22/27 | €69,409 | €59,213 | -€10,196 | -14.7% |
| Plant, machinery and equipment | 23 | - | €1,749 | +€1,749 | |
| Furniture and vehicles | 24 | €69,409 | €57,464 | -€11,945 | -17.2% |
| Current assets | 29/58 | €20,617 | €47,310 | +€26,692 | +129.5% |
| Amounts receivable within one year | 40/41 | €16,642 | €9,317 | -€7,325 | -44.0% |
| Trade receivables | 40 | €15,132 | €9,317 | -€5,815 | -38.4% |
| Other amounts receivable | 41 | €1,510 | €0 | -€1,510 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,372 | €35,650 | +€33,278 | +1403.0% |
| Deferred charges and accrued income | 490/1 | €1,604 | €2,343 | +€739 | +46.1% |
| Total equity and liabilities | 10/49 | €90,026 | €106,523 | +€16,496 | +18.3% |
| Equity | 10/15 | €49,650 | €62,475 | +€12,824 | +25.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,650 | €57,475 | +€12,824 | +28.7% |
| Distributable reserves | 133 | €44,650 | €57,475 | +€12,824 | +28.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €40,376 | €44,048 | +€3,672 | +9.1% |
| Amounts payable after more than one year | 17 | €25,341 | €16,711 | -€8,631 | -34.1% |
| Financial debts | 170/4 | €25,341 | €16,711 | -€8,631 | -34.1% |
| Amounts payable within one year | 42/48 | €15,035 | €26,549 | +€11,515 | +76.6% |
| Current portion of amounts payable after more than one year | 42 | €8,305 | €8,631 | +€325 | +3.9% |
| Trade debts | 44 | €832 | €160 | -€672 | -80.8% |
| Suppliers | 440/4 | €832 | €160 | -€672 | -80.8% |
| Taxes, remuneration and social security | 45 | €300 | €2,033 | +€1,733 | +577.8% |
| Taxes | 450/3 | €300 | €2,033 | +€1,733 | +577.8% |
| Other amounts payable | 47/48 | €5,597 | €15,725 | +€10,128 | +180.9% |
| Accrued charges and deferred income | 492/3 | - | €788 | +€788 | |
| Non-recurring operating income | 76A | - | €766 | +€766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,407 | €15,570 | +€11,163 | +253.3% |
| Other operating charges | 640/8 | €659 | €624 | -€35 | -5.2% |
| Gross operating margin | 9900 | €43,085 | €57,568 | +€14,483 | +33.6% |
| Operating profit (loss) | 9901 | €38,020 | €41,374 | +€3,354 | +8.8% |
| Financial charges | 65/66B | €272 | €1,244 | +€972 | +357.4% |
| Recurring financial charges | 65 | €272 | €1,244 | +€972 | +357.4% |
| Profit (loss) for the period before taxes | 9903 | €37,748 | €40,130 | +€2,382 | +6.3% |
| Income taxes | 67/77 | €13,585 | €12,306 | -€1,280 | -9.4% |
| Profit (loss) for the period | 9904 | €24,163 | €27,824 | +€3,662 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,163 | €27,824 | +€3,662 | +15.2% |
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 3 October 2026 via checked.be.