COMPUTER ONDERSTEUND ONTWERPEN: 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 ONDERSTEUND ONTWERPEN
Largest movements
- Current investments +€11,143
up €11,143 (+8.8%), from €127,185 to €138,329
- Cash +€5,417
up €5,417 (+5.0%), from €108,083 to €113,500
mainly Net result for the year (+€17,908) and Deferred charges and accrued income (+€2,665)
- Receivables within one year +€4,134
up €4,134 (+20.8%), from €19,843 to €23,977
of which Trade receivables: +€4,134
- Reserves +€17,908
up €17,908 (+7.5%), from €239,479 to €257,386
of which Distributable reserves: +€17,908
- Gross operating margin -€20,270
down €20,270 (-45.2%), from €44,841 to €24,572
- Taxes -€1,846
down €1,846 (-47.7%), from €3,868 to €2,022
- Financial charges -€925
down €925 (-45.3%), from €2,044 to €1,118
- Other operating charges +€841
up €841 (+52.9%), from €1,588 to €2,429
- Financial income -€628
down €628 (-35.2%), from €1,785 to €1,156
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 | €264,242 | €283,559 | +€19,317 | +7.3% |
| Fixed assets | 21/28 | €4,786 | €6,075 | +€1,288 | +26.9% |
| Tangible fixed assets | 22/27 | €4,786 | €6,075 | +€1,288 | +26.9% |
| Plant, machinery and equipment | 23 | €1,715 | €592 | -€1,123 | -65.5% |
| Furniture and vehicles | 24 | €3,072 | €5,483 | +€2,411 | +78.5% |
| Current assets | 29/58 | €259,456 | €277,484 | +€18,029 | +6.9% |
| Amounts receivable within one year | 40/41 | €19,843 | €23,977 | +€4,134 | +20.8% |
| Trade receivables | 40 | €19,832 | €23,965 | +€4,134 | +20.8% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Current investments | 50/53 | €127,185 | €138,329 | +€11,143 | +8.8% |
| Cash at bank and in hand | 54/58 | €108,083 | €113,500 | +€5,417 | +5.0% |
| Deferred charges and accrued income | 490/1 | €4,344 | €1,679 | -€2,665 | -61.4% |
| Total equity and liabilities | 10/49 | €264,242 | €283,559 | +€19,317 | +7.3% |
| Equity | 10/15 | €255,069 | €272,976 | +€17,908 | +7.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €239,479 | €257,386 | +€17,908 | +7.5% |
| Tax-exempt reserves | 132 | €1,413 | €1,413 | = | 0.0% |
| Distributable reserves | 133 | €238,065 | €255,973 | +€17,908 | +7.5% |
| Profit (loss) carried forward | 14 | €9,385 | €9,385 | = | 0.0% |
| Amounts payable | 17/49 | €9,173 | €10,583 | +€1,409 | +15.4% |
| Amounts payable within one year | 42/48 | €9,173 | €10,583 | +€1,409 | +15.4% |
| Trade debts | 44 | €633 | €113 | -€520 | -82.1% |
| Suppliers | 440/4 | €633 | €113 | -€520 | -82.1% |
| Taxes, remuneration and social security | 45 | €6,852 | €8,138 | +€1,286 | +18.8% |
| Taxes | 450/3 | €6,852 | €8,138 | +€1,286 | +18.8% |
| Other amounts payable | 47/48 | €1,688 | €2,331 | +€643 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €2,251 | -€324 | -12.6% |
| Other operating charges | 640/8 | €1,588 | €2,429 | +€841 | +52.9% |
| Gross operating margin | 9900 | €44,841 | €24,572 | -€20,270 | -45.2% |
| Operating profit (loss) | 9901 | €40,679 | €19,891 | -€20,787 | -51.1% |
| Financial income | 75/76B | €1,785 | €1,156 | -€628 | -35.2% |
| Recurring financial income | 75 | €1,785 | €1,156 | -€628 | -35.2% |
| Financial charges | 65/66B | €2,044 | €1,118 | -€925 | -45.3% |
| Recurring financial charges | 65 | €2,044 | €1,118 | -€925 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €40,420 | €19,930 | -€20,490 | -50.7% |
| Income taxes | 67/77 | €3,868 | €2,022 | -€1,846 | -47.7% |
| Profit (loss) for the period | 9904 | €36,552 | €17,908 | -€18,644 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,552 | €17,908 | -€18,644 | -51.0% |
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 25 October 2026 via checked.be.