COMPUTER SERVICE BENELUX: 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 SERVICE BENELUX
Largest movements
- Cash -€37,265
down €37,265 (-67.0%), from €55,609 to €18,343
mainly Tax, wage and social debts (-€57,029) and Trade debts (-€40,193)
- Tangible fixed assets -€9,822
down €9,822 (-8.2%), from €119,696 to €109,874
of which Leasing and similar rights: -€11,650
- Profit (loss) carried forward +€61,979
up €61,979 (+71.9%), from -€86,171 to -€24,191
- Tax, wage and social debts -€57,029
down €57,029 (-82.0%), from €69,528 to €12,499
of which Taxes: -€59,488
- Trade debts -€40,193
down €40,193 (-65.7%), from €61,164 to €20,971
- Debts after one year -€21,892
down €21,892 (-68.8%), from €31,804 to €9,913
- Current portion of long-term debt +€6,002
up €6,002 (+113%), from €5,298 to €11,300
- Taxes -€56,282
down €56,282 (-79,104%), from -€71 to -€56,353
- Gross operating margin +€33,558
up €33,558 (+115%), from €29,149 to €62,707
- Depreciation -€19,626
down €19,626 (-66.6%), from €29,448 to €9,822
- Financial income +€11,431
up €11,431 (+2,796%), from €409 to €11,839
- Financial charges +€2,661
up €2,661 (+290%), from €918 to €3,579
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €477,075 | €425,943 | -€51,132 | -10.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €119,696 | €109,874 | -€9,822 | -8.2% |
| Tangible fixed assets | 22/27 | €119,696 | €109,874 | -€9,822 | -8.2% |
| Land and buildings | 22 | €88,629 | €90,457 | +€1,828 | +2.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €31,067 | €19,417 | -€11,650 | -37.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €357,379 | €316,069 | -€41,310 | -11.6% |
| Amounts receivable within one year | 40/41 | €301,146 | €296,980 | -€4,166 | -1.4% |
| Trade receivables | 40 | €119,837 | €73,471 | -€46,366 | -38.7% |
| Other amounts receivable | 41 | €181,309 | €223,509 | +€42,200 | +23.3% |
| Cash at bank and in hand | 54/58 | €55,609 | €18,343 | -€37,265 | -67.0% |
| Deferred charges and accrued income | 490/1 | €624 | €746 | +€122 | +19.5% |
| Total equity and liabilities | 10/49 | €477,075 | €425,943 | -€51,132 | -10.7% |
| Equity | 10/15 | €309,281 | €371,260 | +€61,979 | +20.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €376,859 | €376,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,171 | -€24,191 | +€61,979 | +71.9% |
| Amounts payable | 17/49 | €167,794 | €54,683 | -€113,111 | -67.4% |
| Amounts payable after more than one year | 17 | €31,804 | €9,913 | -€21,892 | -68.8% |
| Financial debts | 170/4 | €31,804 | €9,913 | -€21,892 | -68.8% |
| Amounts payable within one year | 42/48 | €135,990 | €44,770 | -€91,220 | -67.1% |
| Current portion of amounts payable after more than one year | 42 | €5,298 | €11,300 | +€6,002 | +113% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €61,164 | €20,971 | -€40,193 | -65.7% |
| Suppliers | 440/4 | €61,164 | €20,971 | -€40,193 | -65.7% |
| Taxes, remuneration and social security | 45 | €69,528 | €12,499 | -€57,029 | -82.0% |
| Taxes | 450/3 | €59,538 | €50 | -€59,488 | -99.9% |
| Remuneration and social security | 454/9 | €9,990 | €12,449 | +€2,459 | +24.6% |
| Remuneration, social security and pensions | 62 | €53,021 | €53,936 | +€915 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,448 | €9,822 | -€19,626 | -66.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,648 | €1,584 | -€2,064 | -56.6% |
| Gross operating margin | 9900 | €29,149 | €62,707 | +€33,558 | +115% |
| Operating profit (loss) | 9901 | -€56,967 | -€2,635 | +€54,332 | +95.4% |
| Financial income | 75/76B | €409 | €11,839 | +€11,431 | +2,796% |
| Recurring financial income | 75 | €409 | €11,839 | +€11,431 | +2,796% |
| Financial charges | 65/66B | €918 | €3,579 | +€2,661 | +290% |
| Recurring financial charges | 65 | €918 | €3,579 | +€2,661 | +290% |
| Profit (loss) for the period before taxes | 9903 | -€57,477 | €5,626 | +€63,102 | |
| Income taxes | 67/77 | -€71 | -€56,353 | -€56,282 | -79,104% |
| Profit (loss) for the period | 9904 | -€57,405 | €61,979 | +€119,385 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,405 | €61,979 | +€119,385 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.