Computer Management and 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.
What changed
Computer Management and Services
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €1.8m+€15,853
Equity
€6.1m
2024 · €4.3m+€1.8m
Cash
€75,569
2024 · €29,277+€46,292
Balance sheet total
€9.8m
2024 · €7.9m+€1.9m
Largest movements
Assets
- Receivables within one year +€1.8m
up €1.8m (+23.8%), from €7.5m to €9.3m
of which Other amounts receivable: +€1.6m
Equity and liabilities
- Profit (loss) carried forward +€1.8m
up €1.8m (+44.1%), from €4.1m to €5.9m
- Accrued charges and deferred income +€227,097
up €227,097 (+57.6%), from €394,493 to €621,590
- Trade debts -€132,210
down €132,210 (-7.2%), from €1.8m to €1.7m
Income statement
- Turnover +€5.4m
new in 2025: €5.4m
- Purchases and services +€761,871
new in 2025: €761,871
- Gross operating margin +€635,369
up €635,369 (+15.4%), from €4.1m to €4.8m
- Financial income -€583,497
down €583,497 (-77.6%), from €751,545 to €168,048
- Taxes +€122,941
up €122,941 (+22.1%), from €555,337 to €678,277
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.
Result 2024
€1.8m
Gross operating margin
+€635,369
Staff costs
+€11,120
Depreciation
-€8,368
Write-downs
-€7,274
Other operating charges
+€81,639
Other operating items
+€568
Financial income
-€583,497
Financial charges
+€9,237
Taxes
-€122,941
Result 2025
€1.8m
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.
From operations
+€118,832
Investment
-€72,540
Financing
€0
Cash 2024
€29,277
From operations (derived)
+€118,832
Net result for the year
+€1.8m
Depreciation
+€45,290
Receivables within one year
-€1.8m
Deferred charges and accrued income
-€34,003
Trade debts
-€132,210
Tax, wage and social debts
-€7,719
Accrued charges and deferred income
+€227,097
Investment (derived)
-€72,540
Investment in fixed assets (net)
-€72,540
Cash 2025
€75,569
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,889,341 | €9,789,101 | +€1.9m | +24.1% |
| Fixed assets | 21/28 | €200,950 | €228,200 | +€27,250 | +13.6% |
| Intangible fixed assets | 21 | €190,478 | €217,020 | +€26,542 | +13.9% |
| Tangible fixed assets | 22/27 | €10,472 | €11,180 | +€708 | +6.8% |
| Plant, machinery and equipment | 23 | €10,472 | €11,180 | +€708 | +6.8% |
| Current assets | 29/58 | €7,688,391 | €9,560,901 | +€1.9m | +24.4% |
| Stocks and contracts in progress | 3 | €943 | €943 | = | 0.0% |
| Contracts in progress | 37 | €943 | €943 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,515,238 | €9,307,452 | +€1.8m | +23.8% |
| Trade receivables | 40 | €577,670 | €755,460 | +€177,791 | +30.8% |
| Other amounts receivable | 41 | €6,937,568 | €8,551,992 | +€1.6m | +23.3% |
| Cash at bank and in hand | 54/58 | €29,277 | €75,569 | +€46,292 | +158.1% |
| Deferred charges and accrued income | 490/1 | €142,934 | €176,937 | +€34,003 | +23.8% |
| Total equity and liabilities | 10/49 | €7,889,341 | €9,789,101 | +€1.9m | +24.1% |
| Equity | 10/15 | €4,300,285 | €6,112,877 | +€1.8m | +42.2% |
| Contributions | 10/11 | €154,933 | €154,933 | = | 0.0% |
| Capital | 10 | €154,933 | €154,933 | = | 0.0% |
| Issued capital | 100 | €154,933 | €154,933 | = | 0.0% |
| Reserves | 13 | €39,449 | €39,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,475 | €24,475 | = | 0.0% |
| Legal reserve | 130 | €24,475 | €24,475 | = | 0.0% |
| Distributable reserves | 133 | €14,973 | €14,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,105,903 | €5,918,494 | +€1.8m | +44.1% |
| Amounts payable | 17/49 | €3,589,056 | €3,676,224 | +€87,168 | +2.4% |
| Amounts payable within one year | 42/48 | €3,194,563 | €3,054,634 | -€139,929 | -4.4% |
| Trade debts | 44 | €1,835,723 | €1,703,513 | -€132,210 | -7.2% |
| Suppliers | 440/4 | €1,835,723 | €1,703,513 | -€132,210 | -7.2% |
| Taxes, remuneration and social security | 45 | €1,358,840 | €1,351,121 | -€7,719 | -0.6% |
| Taxes | 450/3 | €1,205,999 | €1,264,005 | +€58,006 | +4.8% |
| Remuneration and social security | 454/9 | €152,841 | €87,116 | -€65,725 | -43.0% |
| Accrued charges and deferred income | 492/3 | €394,493 | €621,590 | +€227,097 | +57.6% |
| Turnover | 70 | - | €5,412,578 | +€5.4m | |
| Non-recurring operating income | 76A | €92,541 | €5,988 | -€86,553 | -93.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €761,871 | +€761,871 | |
| Remuneration, social security and pensions | 62 | €998,804 | €987,684 | -€11,120 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,922 | €45,290 | +€8,368 | +22.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,274 | - | +€7,274 | |
| Other operating charges | 640/8 | €1,452,928 | €1,371,289 | -€81,639 | -5.6% |
| Non-recurring operating charges | 66A | €10,800 | €10,232 | -€568 | -5.3% |
| Gross operating margin | 9900 | €4,118,980 | €4,754,349 | +€635,369 | +15.4% |
| Operating profit (loss) | 9901 | €1,626,799 | €2,339,854 | +€713,054 | +43.8% |
| Financial income | 75/76B | €751,545 | €168,048 | -€583,497 | -77.6% |
| Recurring financial income | 75 | €751,545 | €168,048 | -€583,497 | -77.6% |
| Financial charges | 65/66B | €26,270 | €17,033 | -€9,237 | -35.2% |
| Recurring financial charges | 65 | €26,270 | €17,033 | -€9,237 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €2,352,074 | €2,490,868 | +€138,794 | +5.9% |
| Income taxes | 67/77 | €555,337 | €678,277 | +€122,941 | +22.1% |
| Profit (loss) for the period | 9904 | €1,796,738 | €1,812,591 | +€15,853 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,796,738 | €1,812,591 | +€15,853 | +0.9% |
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.