COMPUTER FACTORY: 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 FACTORY
Largest movements
- Receivables within one year -€7,065
no longer reported in 2025 (was €7,065)
of which Trade receivables: -€7,065
- Tangible fixed assets -€1,444
down €1,444 (-54.6%), from €2,644 to €1,200
of which Furniture and vehicles: -€780
- Other debts +€53,175
up €53,175 (+208%), from €25,577 to €78,751
- Short-term financial debts -€51,853
down €51,853 (-100.0%), from €51,855 to €2
of which Other loans: -€51,855
- Profit (loss) carried forward -€6,449
down €6,449 (-20.0%), from -€32,301 to -€38,750
- Trade debts -€1,768
no longer reported in 2025 (was €1,768)
- Tax, wage and social debts -€1,612
no longer reported in 2025 (was €1,612)
of which Taxes: -€1,612
- Gross operating margin -€45,898
down €45,898, from €45,486 to -€412
- Staff costs -€29,670
no longer reported in 2025 (was €29,670)
- Financial charges -€4,926
down €4,926 (-97.5%), from €5,054 to €128
- Depreciation -€627
down €627 (-52.7%), from €1,190 to €563
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,287 | €49,779 | -€8,508 | -14.6% |
| Fixed assets | 21/28 | €5,432 | €3,989 | -€1,444 | -26.6% |
| Tangible fixed assets | 22/27 | €2,644 | €1,200 | -€1,444 | -54.6% |
| Plant, machinery and equipment | 23 | €664 | €0 | -€664 | -100% |
| Furniture and vehicles | 24 | €1,980 | €1,200 | -€780 | -39.4% |
| Financial fixed assets | 28 | €2,789 | €2,789 | = | 0.0% |
| Current assets | 29/58 | €52,855 | €45,790 | -€7,065 | -13.4% |
| Stocks and contracts in progress | 3 | €45,790 | €45,790 | = | 0.0% |
| Stocks | 30/36 | €45,790 | €45,790 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,065 | - | -€7,065 | |
| Trade receivables | 40 | €7,065 | - | -€7,065 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €58,287 | €49,779 | -€8,508 | -14.6% |
| Equity | 10/15 | -€22,525 | -€28,975 | -€6,449 | -28.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,578 | €3,578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,719 | €1,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,301 | -€38,750 | -€6,449 | -20.0% |
| Amounts payable | 17/49 | €80,812 | €78,753 | -€2,059 | -2.5% |
| Amounts payable within one year | 42/48 | €80,812 | €78,753 | -€2,059 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €51,855 | €2 | -€51,853 | -100.0% |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Other loans | 439 | €51,855 | - | -€51,855 | |
| Trade debts | 44 | €1,768 | - | -€1,768 | |
| Suppliers | 440/4 | €1,768 | - | -€1,768 | |
| Taxes, remuneration and social security | 45 | €1,612 | - | -€1,612 | |
| Taxes | 450/3 | €1,612 | - | -€1,612 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,577 | €78,751 | +€53,175 | +208% |
| Remuneration, social security and pensions | 62 | €29,670 | - | -€29,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €563 | -€627 | -52.7% |
| Other operating charges | 640/8 | €110 | - | -€110 | |
| Non-recurring operating charges | 66A | €0 | €100 | +€100 | |
| Gross operating margin | 9900 | €45,486 | -€412 | -€45,898 | |
| Operating profit (loss) | 9901 | €14,517 | -€1,076 | -€15,592 | |
| Financial charges | 65/66B | €5,054 | €128 | -€4,926 | -97.5% |
| Recurring financial charges | 65 | €5,054 | €128 | -€4,926 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €9,462 | -€1,204 | -€10,666 | |
| Profit (loss) for the period | 9904 | €9,462 | -€1,204 | -€10,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,462 | -€1,204 | -€10,666 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.