COMPUTER PERIFERIE EXPERTS: 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 PERIFERIE EXPERTS
Largest movements
- Receivables within one year +€146,005
up €146,005 (+15.1%), from €968,107 to €1.1m
of which Trade receivables: +€73,597
- Cash +€43,712
up €43,712 (+27.3%), from €160,296 to €204,008
mainly Tax, wage and social debts (+€149,227) and Current portion of long-term debt (+€58,393)
- Tax, wage and social debts +€149,227
up €149,227 (+34.0%), from €438,746 to €587,973
of which Taxes: +€150,251
- Short-term financial debts -€96,159
down €96,159 (-39.1%), from €246,159 to €150,000
- Current portion of long-term debt +€58,393
up €58,393 (+444.3%), from €13,144 to €71,537
- Reserves +€50,559
up €50,559 (+11.9%), from €425,059 to €475,619
of which Distributable reserves: +€50,559
- Trade debts +€47,351
up €47,351 (+35.2%), from €134,501 to €181,852
- Financial charges -€92,422
down €92,422 (-87.0%), from €106,201 to €13,778
- Gross operating margin -€90,118
down €90,118 (-8.3%), from €1.1m to €990,972
- Depreciation -€12,162
down €12,162 (-41.5%), from €29,280 to €17,118
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,884,675 | €2,052,535 | +€167,860 | +8.9% |
| Fixed assets | 21/28 | €666,964 | €651,546 | -€15,418 | -2.3% |
| Tangible fixed assets | 22/27 | €83,944 | €68,526 | -€15,418 | -18.4% |
| Furniture and vehicles | 24 | €1,095 | €1,644 | +€549 | +50.1% |
| Other tangible fixed assets | 26 | €82,849 | €66,882 | -€15,967 | -19.3% |
| Financial fixed assets | 28 | €583,020 | €583,020 | = | 0.0% |
| Current assets | 29/58 | €1,217,710 | €1,400,989 | +€183,279 | +15.1% |
| Amounts receivable within one year | 40/41 | €968,107 | €1,114,111 | +€146,005 | +15.1% |
| Trade receivables | 40 | €437,434 | €511,031 | +€73,597 | +16.8% |
| Other amounts receivable | 41 | €530,673 | €603,080 | +€72,408 | +13.6% |
| Current investments | 50/53 | €82,227 | €82,870 | +€643 | +0.8% |
| Cash at bank and in hand | 54/58 | €160,296 | €204,008 | +€43,712 | +27.3% |
| Deferred charges and accrued income | 490/1 | €7,081 | €0 | -€7,081 | -100.0% |
| Total equity and liabilities | 10/49 | €1,884,675 | €2,052,535 | +€167,860 | +8.9% |
| Equity | 10/15 | €487,059 | €537,619 | +€50,559 | +10.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €425,059 | €475,619 | +€50,559 | +11.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €418,859 | €469,419 | +€50,559 | +12.1% |
| Amounts payable | 17/49 | €1,397,616 | €1,514,917 | +€117,301 | +8.4% |
| Amounts payable after more than one year | 17 | €15,539 | €3,349 | -€12,190 | -78.4% |
| Financial debts | 170/4 | €15,539 | €3,349 | -€12,190 | -78.4% |
| Amounts payable within one year | 42/48 | €983,018 | €1,107,423 | +€124,405 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €13,144 | €71,537 | +€58,393 | +444.3% |
| Financial debts | 43 | €246,159 | €150,000 | -€96,159 | -39.1% |
| Credit institutions | 430/8 | €246,159 | €150,000 | -€96,159 | -39.1% |
| Trade debts | 44 | €134,501 | €181,852 | +€47,351 | +35.2% |
| Suppliers | 440/4 | €134,501 | €181,852 | +€47,351 | +35.2% |
| Taxes, remuneration and social security | 45 | €438,746 | €587,973 | +€149,227 | +34.0% |
| Taxes | 450/3 | €241,753 | €392,004 | +€150,251 | +62.2% |
| Remuneration and social security | 454/9 | €196,993 | €195,969 | -€1,024 | -0.5% |
| Other amounts payable | 47/48 | €150,467 | €116,061 | -€34,406 | -22.9% |
| Accrued charges and deferred income | 492/3 | €399,059 | €404,145 | +€5,086 | +1.3% |
| Remuneration, social security and pensions | 62 | €871,228 | €871,929 | +€702 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,280 | €17,118 | -€12,162 | -41.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €10,838 | €14,643 | +€3,805 | +35.1% |
| Gross operating margin | 9900 | €1,081,090 | €990,972 | -€90,118 | -8.3% |
| Operating profit (loss) | 9901 | €169,745 | €87,282 | -€82,463 | -48.6% |
| Financial income | 75/76B | €2,302 | €5,608 | +€3,307 | +143.7% |
| Recurring financial income | 75 | €2,302 | €5,608 | +€3,307 | +143.7% |
| Financial charges | 65/66B | €106,201 | €13,778 | -€92,422 | -87.0% |
| Recurring financial charges | 65 | €106,201 | €13,778 | -€92,422 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €65,846 | €79,112 | +€13,266 | +20.1% |
| Income taxes | 67/77 | €29,601 | €28,553 | -€1,048 | -3.5% |
| Profit (loss) for the period | 9904 | €36,245 | €50,559 | +€14,314 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,245 | €50,559 | +€14,314 | +39.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.