COMPUTER SOFTWARE, MANAGEMENT, OPERATIONS AND SERVICES: 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 SOFTWARE, MANAGEMENT, OPERATIONS AND SERVICES
Largest movements
- Intangible fixed assets -€2.0m
down €2.0m (-21.5%), from €9.2m to €7.2m
- Receivables within one year +€977,401
up €977,401 (+13.8%), from €7.1m to €8.1m
of which Trade receivables: +€1.2m
- Deferred charges and accrued income -€245,570
no longer reported in 2022 (was €245,570)
- Profit (loss) carried forward -€5.7m
down €5.7m (-53.8%), from -€10.6m to -€16.3m
- Trade debts +€3.5m
up €3.5m (+56.5%), from €6.3m to €9.8m
- Accrued charges and deferred income +€863,635
up €863,635 (+452.3%), from €190,930 to €1.1m
- Turnover +€1.6m
up €1.6m (+21.6%), from €7.4m to €9.0m
- Services and other goods +€946,236
up €946,236 (+7.5%), from €12.7m to €13.6m
- Financial charges +€573,087
up €573,087 (+318.6%), from €179,888 to €752,974
- Financial income +€139,958
up €139,958 (+6695.3%), from €2,090 to €142,048
- Depreciation -€111,267
down €111,267 (-5.3%), from €2.1m to €2.0m
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,578,460 | €15,329,218 | -€1.2m | -7.5% |
| Fixed assets | 21/28 | €9,226,773 | €7,245,700 | -€2.0m | -21.5% |
| Intangible fixed assets | 21 | €9,224,402 | €7,243,330 | -€2.0m | -21.5% |
| Financial fixed assets | 28 | €2,370 | €2,370 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,370 | €2,370 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,370 | €2,370 | = | 0.0% |
| Current assets | 29/58 | €7,351,687 | €8,083,518 | +€731,830 | +10.0% |
| Amounts receivable within one year | 40/41 | €7,106,117 | €8,083,518 | +€977,401 | +13.8% |
| Trade receivables | 40 | €6,295,042 | €7,460,041 | +€1.2m | +18.5% |
| Other amounts receivable | 41 | €811,075 | €623,477 | -€187,598 | -23.1% |
| Deferred charges and accrued income | 490/1 | €245,570 | - | -€245,570 | |
| Total equity and liabilities | 10/49 | €16,578,460 | €15,329,218 | -€1.2m | -7.5% |
| Equity | 10/15 | -€9,899,178 | -€15,591,292 | -€5.7m | -57.5% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Capital | 10 | €620,000 | €620,000 | = | 0.0% |
| Issued capital | 100 | €620,000 | €620,000 | = | 0.0% |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62,000 | €62,000 | = | 0.0% |
| Legal reserve | 130 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,581,178 | -€16,273,292 | -€5.7m | -53.8% |
| Amounts payable | 17/49 | €26,477,638 | €30,920,510 | +€4.4m | +16.8% |
| Amounts payable after more than one year | 17 | €20,011,185 | €20,011,185 | = | 0.0% |
| Financial debts | 170/4 | €20,000,000 | €20,000,000 | = | 0.0% |
| Other loans | 174 | €20,000,000 | €20,000,000 | = | 0.0% |
| Other amounts payable | 178/9 | €11,185 | €11,185 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,275,523 | €9,854,760 | +€3.6m | +57.0% |
| Trade debts | 44 | €6,275,523 | €9,823,596 | +€3.5m | +56.5% |
| Suppliers | 440/4 | €6,275,523 | €9,823,596 | +€3.5m | +56.5% |
| Taxes, remuneration and social security | 45 | - | €31,163 | +€31,163 | |
| Taxes | 450/3 | - | €31,163 | +€31,163 | |
| Accrued charges and deferred income | 492/3 | €190,930 | €1,054,566 | +€863,635 | +452.3% |
| Operating income | 70/76A | €8,451,609 | €10,566,930 | +€2.1m | +25.0% |
| Turnover | 70 | €7,363,801 | €8,953,519 | +€1.6m | +21.6% |
| Non-recurring operating income | 76A | €1,087,808 | €1,613,411 | +€525,603 | +48.3% |
| Operating charges | 60/66A | €14,810,577 | €15,648,118 | +€837,541 | +5.7% |
| Services and other goods | 61 | €12,682,841 | €13,629,077 | +€946,236 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,092,340 | €1,981,073 | -€111,267 | -5.3% |
| Other operating charges | 640/8 | €35,397 | €37,969 | +€2,572 | +7.3% |
| Operating profit (loss) | 9901 | -€6,358,968 | -€5,081,188 | +€1.3m | +20.1% |
| Financial income | 75/76B | €2,090 | €142,048 | +€139,958 | +6695.3% |
| Recurring financial income | 75 | €2,090 | €142,048 | +€139,958 | +6695.3% |
| Income from current assets | 751 | €883 | €2,591 | +€1,709 | +193.6% |
| Other financial income | 752/9 | €1,208 | €139,457 | +€138,249 | +11447.3% |
| Financial charges | 65/66B | €179,888 | €752,974 | +€573,087 | +318.6% |
| Recurring financial charges | 65 | €179,888 | €752,974 | +€573,087 | +318.6% |
| Debt charges | 650 | €176,206 | €233,944 | +€57,738 | +32.8% |
| Other financial charges | 652/9 | €3,681 | €519,030 | +€515,349 | +13998.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,536,766 | -€5,692,114 | +€844,651 | +12.9% |
| Profit (loss) for the period | 9904 | -€6,536,766 | -€5,692,114 | +€844,651 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,536,766 | -€5,692,114 | +€844,651 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.