COMPUTER MODELING AND ENGINEERING: what changed
COMPUTER MODELING AND ENGINEERING
Largest movements
- Receivables within one year +€19,832
up €19,832 (+1,206%), from €1,644 to €21,476
of which Trade receivables: +€18,309
- Deferred charges and accrued income +€9,672
new in 2025: €9,672
- Cash -€7,495
down €7,495 (-15.0%), from €49,953 to €42,458
mainly Receivables within one year (-€19,832) and Deferred charges and accrued income (-€9,672)
- Reserves +€10,716
up €10,716 (+38.7%), from €27,711 to €38,427
of which Distributable reserves: +€10,716
- Tax, wage and social debts +€7,444
up €7,444 (+260%), from €2,861 to €10,305
- Trade debts +€3,849
up €3,849 (+159%), from €2,425 to €6,274
- Gross operating margin +€7,372
up €7,372 (+85.2%), from €8,654 to €16,025
- Taxes +€1,741
up €1,741 (+59.8%), from €2,913 to €4,654
- Financial charges +€360
up €360 (+290%), from €124 to €484
- Financial income +€254
up €254 (+147%), from €172 to €426
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,747 | €120,756 | +€22,009 | +22.3% |
| Fixed assets | 21/28 | €47,150 | €47,150 | = | 0.0% |
| Tangible fixed assets | 22/27 | €47,150 | €47,150 | = | 0.0% |
| Land and buildings | 22 | €47,150 | €47,150 | = | 0.0% |
| Current assets | 29/58 | €51,597 | €73,606 | +€22,009 | +42.7% |
| Amounts receivable within one year | 40/41 | €1,644 | €21,476 | +€19,832 | +1,206% |
| Trade receivables | 40 | - | €18,309 | +€18,309 | |
| Other amounts receivable | 41 | €1,644 | €3,168 | +€1,523 | +92.6% |
| Cash at bank and in hand | 54/58 | €49,953 | €42,458 | -€7,495 | -15.0% |
| Deferred charges and accrued income | 490/1 | - | €9,672 | +€9,672 | |
| Total equity and liabilities | 10/49 | €98,747 | €120,756 | +€22,009 | +22.3% |
| Equity | 10/15 | €93,461 | €104,177 | +€10,716 | +11.5% |
| Contributions | 10/11 | €65,750 | €65,750 | = | 0.0% |
| Reserves | 13 | €27,711 | €38,427 | +€10,716 | +38.7% |
| Non-distributable reserves | 130/1 | €6,575 | €6,575 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,575 | €6,575 | = | 0.0% |
| Distributable reserves | 133 | €21,136 | €31,852 | +€10,716 | +50.7% |
| Amounts payable | 17/49 | €5,286 | €16,579 | +€11,293 | +214% |
| Amounts payable within one year | 42/48 | €5,286 | €16,579 | +€11,293 | +214% |
| Trade debts | 44 | €2,425 | €6,274 | +€3,849 | +159% |
| Suppliers | 440/4 | €2,425 | €6,274 | +€3,849 | +159% |
| Taxes, remuneration and social security | 45 | €2,861 | €10,305 | +€7,444 | +260% |
| Taxes | 450/3 | €2,861 | €10,305 | +€7,444 | +260% |
| Other operating charges | 640/8 | €518 | €598 | +€80 | +15.4% |
| Gross operating margin | 9900 | €8,654 | €16,025 | +€7,372 | +85.2% |
| Operating profit (loss) | 9901 | €8,136 | €15,428 | +€7,292 | +89.6% |
| Financial income | 75/76B | €172 | €426 | +€254 | +147% |
| Recurring financial income | 75 | €172 | €426 | +€254 | +147% |
| Financial charges | 65/66B | €124 | €484 | +€360 | +290% |
| Recurring financial charges | 65 | €124 | €484 | +€360 | +290% |
| Profit (loss) for the period before taxes | 9903 | €8,184 | €15,370 | +€7,186 | +87.8% |
| Income taxes | 67/77 | €2,913 | €4,654 | +€1,741 | +59.8% |
| Profit (loss) for the period | 9904 | €5,271 | €10,716 | +€5,444 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €5,271 | €10,716 | +€5,444 | +103% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.