COMPUTER INTEGRATED SURVEY SYSTEMS: 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 INTEGRATED SURVEY SYSTEMS
Largest movements
- Tangible fixed assets +€249,867
up €249,867 (+747%), from €33,437 to €283,304
of which Plant, machinery and equipment: +€216,407
- Current investments +€229,338
new in 2025: €229,338
- Cash +€83,409
up €83,409 (+27.1%), from €307,951 to €391,360
mainly Net result for the year (+€361,489) and Trade debts (+€161,986)
- Receivables within one year +€83,406
up €83,406 (+13.4%), from €621,640 to €705,046
of which Trade receivables: +€98,466
- Receivables after one year +€62,138
new in 2025: €62,138
- Reserves +€631,617
up €631,617 (+254%), from €248,555 to €880,172
of which Distributable reserves: +€648,925
- Trade debts +€161,986
up €161,986 (+467%), from €34,718 to €196,704
- Profit (loss) carried forward -€144,631
down €144,631 (-99.7%), from €145,086 to €455
- Accrued charges and deferred income -€64,763
down €64,763 (-58.7%), from €110,289 to €45,526
- Tax, wage and social debts +€44,387
up €44,387 (+31.6%), from €140,362 to €184,749
of which Taxes: +€47,164
- Gross operating margin +€281,753
up €281,753 (+36.1%), from €780,812 to €1.1m
- Taxes +€84,787
up €84,787 (+72.4%), from €117,084 to €201,871
- Staff costs +€35,735
up €35,735 (+8.5%), from €422,074 to €457,809
- Depreciation +€20,212
up €20,212 (+155%), from €13,011 to €33,223
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.
Derived cash bridge
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 | €976,807 | €1,702,278 | +€725,471 | +74.3% |
| Fixed assets | 21/28 | €33,595 | €283,462 | +€249,867 | +744% |
| Tangible fixed assets | 22/27 | €33,437 | €283,304 | +€249,867 | +747% |
| Plant, machinery and equipment | 23 | €18,261 | €234,668 | +€216,407 | +1,185% |
| Furniture and vehicles | 24 | €15,176 | €28,954 | +€13,778 | +90.8% |
| Other tangible fixed assets | 26 | - | €19,682 | +€19,682 | |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €943,212 | €1,418,816 | +€475,604 | +50.4% |
| Amounts receivable after more than one year | 29 | - | €62,138 | +€62,138 | |
| Trade receivables | 290 | - | €62,138 | +€62,138 | |
| Amounts receivable within one year | 40/41 | €621,640 | €705,046 | +€83,406 | +13.4% |
| Trade receivables | 40 | €506,216 | €604,682 | +€98,466 | +19.5% |
| Other amounts receivable | 41 | €115,424 | €100,364 | -€15,060 | -13.0% |
| Current investments | 50/53 | - | €229,338 | +€229,338 | |
| Cash at bank and in hand | 54/58 | €307,951 | €391,360 | +€83,409 | +27.1% |
| Deferred charges and accrued income | 490/1 | €13,621 | €30,934 | +€17,313 | +127% |
| Total equity and liabilities | 10/49 | €976,807 | €1,702,278 | +€725,471 | +74.3% |
| Equity | 10/15 | €566,726 | €1,068,591 | +€501,865 | +88.6% |
| Contributions | 10/11 | €173,085 | €187,965 | +€14,880 | +8.6% |
| Reserves | 13 | €248,555 | €880,172 | +€631,617 | +254% |
| Non-distributable reserves | 130/1 | €17,308 | - | -€17,308 | |
| Reserves not available under the articles | 1311 | €17,308 | - | -€17,308 | |
| Tax-exempt reserves | 132 | €33,589 | €33,589 | -€0 | 0.0% |
| Distributable reserves | 133 | €197,658 | €846,583 | +€648,925 | +328% |
| Profit (loss) carried forward | 14 | €145,086 | €455 | -€144,631 | -99.7% |
| Amounts payable | 17/49 | €410,081 | €633,687 | +€223,606 | +54.5% |
| Amounts payable after more than one year | 17 | - | €42,328 | +€42,328 | |
| Financial debts | 170/4 | - | €42,328 | +€42,328 | |
| Amounts payable within one year | 42/48 | €299,792 | €545,833 | +€246,041 | +82.1% |
| Current portion of amounts payable after more than one year | 42 | - | €16,534 | +€16,534 | |
| Trade debts | 44 | €34,718 | €196,704 | +€161,986 | +467% |
| Suppliers | 440/4 | €34,718 | €196,704 | +€161,986 | +467% |
| Taxes, remuneration and social security | 45 | €140,362 | €184,749 | +€44,387 | +31.6% |
| Taxes | 450/3 | €61,682 | €108,846 | +€47,164 | +76.5% |
| Remuneration and social security | 454/9 | €78,680 | €75,903 | -€2,777 | -3.5% |
| Other amounts payable | 47/48 | €124,712 | €147,846 | +€23,134 | +18.6% |
| Accrued charges and deferred income | 492/3 | €110,289 | €45,526 | -€64,763 | -58.7% |
| Remuneration, social security and pensions | 62 | €422,074 | €457,809 | +€35,735 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,011 | €33,223 | +€20,212 | +155% |
| Other operating charges | 640/8 | €1,364 | €4,229 | +€2,865 | +210% |
| Gross operating margin | 9900 | €780,812 | €1,062,565 | +€281,753 | +36.1% |
| Operating profit (loss) | 9901 | €344,363 | €567,305 | +€222,942 | +64.7% |
| Financial income | 75/76B | €289 | €933 | +€644 | +223% |
| Recurring financial income | 75 | €289 | €933 | +€644 | +223% |
| Financial charges | 65/66B | €1,962 | €4,877 | +€2,915 | +149% |
| Recurring financial charges | 65 | €1,962 | €4,877 | +€2,915 | +149% |
| Profit (loss) for the period before taxes | 9903 | €342,690 | €563,360 | +€220,670 | +64.4% |
| Income taxes | 67/77 | €117,084 | €201,871 | +€84,787 | +72.4% |
| Profit (loss) for the period | 9904 | €225,606 | €361,489 | +€135,883 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €225,606 | €361,489 | +€135,883 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 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.