Computer Networking Belgium: 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 Networking Belgium
Largest movements
- Cash -€193,161
down €193,161 (-63.4%), from €304,474 to €111,313
mainly Short-term financial debts (-€355,000) and Trade debts (-€240,277)
- Receivables within one year -€144,465
down €144,465 (-55.4%), from €260,908 to €116,443
of which Other amounts receivable: -€89,754
- Stocks and contracts -€136,397
down €136,397 (-26.7%), from €510,523 to €374,126
- Short-term financial debts -€355,000
down €355,000 (-98.6%), from €360,000 to €5,000
of which Credit institutions: -€200,000
- Trade debts -€240,277
down €240,277 (-94.5%), from €254,335 to €14,058
- Profit (loss) carried forward +€104,761
up €104,761 (+82.2%), from -€127,412 to -€22,651
- Tax, wage and social debts +€17,750
up €17,750 (+10,029%), from €177 to €17,927
- Gross operating margin +€105,185
up €105,185 (+152%), from €69,007 to €174,192
- Write-downs +€29,107
new in 2026: €29,107
- Taxes +€17,750
up €17,750 (+10,029%), from €177 to €17,927
- Financial charges -€2,343
down €2,343 (-16.4%), from €14,325 to €11,982
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,087,101 | €616,835 | -€470,266 | -43.3% |
| Fixed assets | 21/28 | €11,196 | €7,941 | -€3,255 | -29.1% |
| Tangible fixed assets | 22/27 | €11,196 | €7,941 | -€3,255 | -29.1% |
| Furniture and vehicles | 24 | €11,196 | €7,941 | -€3,255 | -29.1% |
| Current assets | 29/58 | €1,075,905 | €608,894 | -€467,011 | -43.4% |
| Stocks and contracts in progress | 3 | €510,523 | €374,126 | -€136,397 | -26.7% |
| Stocks | 30/36 | €510,523 | €374,126 | -€136,397 | -26.7% |
| Amounts receivable within one year | 40/41 | €260,908 | €116,443 | -€144,465 | -55.4% |
| Trade receivables | 40 | €166,573 | €111,863 | -€54,711 | -32.8% |
| Other amounts receivable | 41 | €94,335 | €4,580 | -€89,754 | -95.1% |
| Cash at bank and in hand | 54/58 | €304,474 | €111,313 | -€193,161 | -63.4% |
| Deferred charges and accrued income | 490/1 | - | €7,012 | +€7,012 | |
| Total equity and liabilities | 10/49 | €1,087,101 | €616,835 | -€470,266 | -43.3% |
| Equity | 10/15 | €472,588 | €577,349 | +€104,761 | +22.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €500,000 | €500,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €225,000 | €225,000 | = | 0.0% |
| Distributable reserves | 133 | €265,000 | €265,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,412 | -€22,651 | +€104,761 | +82.2% |
| Amounts payable | 17/49 | €614,512 | €39,486 | -€575,027 | -93.6% |
| Amounts payable within one year | 42/48 | €614,512 | €36,986 | -€577,527 | -94.0% |
| Financial debts | 43 | €360,000 | €5,000 | -€355,000 | -98.6% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100% |
| Other loans | 439 | €160,000 | €5,000 | -€155,000 | -96.9% |
| Trade debts | 44 | €254,335 | €14,058 | -€240,277 | -94.5% |
| Suppliers | 440/4 | €254,335 | €14,058 | -€240,277 | -94.5% |
| Taxes, remuneration and social security | 45 | €177 | €17,927 | +€17,750 | +10,029% |
| Taxes | 450/3 | €177 | €17,927 | +€17,750 | +10,029% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,919 | €8,709 | +€790 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,107 | +€29,107 | |
| Other operating charges | 640/8 | €2,634 | €2,114 | -€519 | -19.7% |
| Gross operating margin | 9900 | €69,007 | €174,192 | +€105,185 | +152% |
| Operating profit (loss) | 9901 | €58,455 | €134,262 | +€75,807 | +130% |
| Financial income | 75/76B | €239 | €408 | +€170 | +71.0% |
| Recurring financial income | 75 | €239 | €408 | +€170 | +71.0% |
| Financial charges | 65/66B | €14,325 | €11,982 | -€2,343 | -16.4% |
| Recurring financial charges | 65 | €14,325 | €11,982 | -€2,343 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €44,369 | €122,688 | +€78,320 | +177% |
| Income taxes | 67/77 | €177 | €17,927 | +€17,750 | +10,029% |
| Profit (loss) for the period | 9904 | €44,192 | €104,761 | +€60,569 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €44,192 | €104,761 | +€60,569 | +137% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.