COMPUTER SYSTEMS TECHNOLOGY: 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 SYSTEMS TECHNOLOGY
Largest movements
- Cash +€11,631
up €11,631 (+52.1%), from €22,306 to €33,937
mainly Stocks and contracts (+€9,650) and Trade debts (+€3,412)
- Stocks and contracts -€9,650
down €9,650 (-78.7%), from €12,262 to €2,612
- Receivables within one year +€4,909
up €4,909 (+204.2%), from €2,404 to €7,314
of which Other amounts receivable: +€6,667
- Trade debts +€3,412
up €3,412 (+115.0%), from €2,966 to €6,378
- Profit (loss) carried forward +€2,080
up €2,080 (+17.8%), from €11,695 to €13,775
- Tax, wage and social debts +€1,398
up €1,398 (+75.5%), from €1,852 to €3,250
- Financial charges -€12,512
down €12,512 (-98.3%), from €12,729 to €217
of which Non-recurring financial charges: -€11,078
- Gross operating margin -€10,910
down €10,910 (-83.8%), from €13,026 to €2,116
- Financial income +€181
new in 2025: €181
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 | €36,973 | €43,862 | +€6,890 | +18.6% |
| Current assets | 29/58 | €36,973 | €43,862 | +€6,890 | +18.6% |
| Stocks and contracts in progress | 3 | €12,262 | €2,612 | -€9,650 | -78.7% |
| Stocks | 30/36 | €12,262 | €2,612 | -€9,650 | -78.7% |
| Amounts receivable within one year | 40/41 | €2,404 | €7,314 | +€4,909 | +204.2% |
| Trade receivables | 40 | €1,758 | - | -€1,758 | |
| Other amounts receivable | 41 | €647 | €7,314 | +€6,667 | +1030.7% |
| Cash at bank and in hand | 54/58 | €22,306 | €33,937 | +€11,631 | +52.1% |
| Total equity and liabilities | 10/49 | €36,973 | €43,862 | +€6,890 | +18.6% |
| Equity | 10/15 | €32,155 | €34,235 | +€2,080 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,695 | €13,775 | +€2,080 | +17.8% |
| Amounts payable | 17/49 | €4,818 | €9,628 | +€4,810 | +99.8% |
| Amounts payable within one year | 42/48 | €4,818 | €9,628 | +€4,810 | +99.8% |
| Trade debts | 44 | €2,966 | €6,378 | +€3,412 | +115.0% |
| Suppliers | 440/4 | €2,966 | €6,378 | +€3,412 | +115.0% |
| Taxes, remuneration and social security | 45 | €1,852 | €3,250 | +€1,398 | +75.5% |
| Taxes | 450/3 | €1,852 | €3,250 | +€1,398 | +75.5% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Gross operating margin | 9900 | €13,026 | €2,116 | -€10,910 | -83.8% |
| Operating profit (loss) | 9901 | €13,026 | €2,116 | -€10,910 | -83.8% |
| Financial income | 75/76B | - | €181 | +€181 | |
| Recurring financial income | 75 | - | €181 | +€181 | |
| Financial charges | 65/66B | €12,729 | €217 | -€12,512 | -98.3% |
| Recurring financial charges | 65 | €1,651 | €217 | -€1,434 | -86.9% |
| Non-recurring financial charges | 66B | €11,078 | - | -€11,078 | |
| Profit (loss) for the period before taxes | 9903 | €298 | €2,080 | +€1,782 | +598.9% |
| Profit (loss) for the period | 9904 | €298 | €2,080 | +€1,782 | +598.9% |
| Profit (loss) for the period to be appropriated | 9905 | €298 | €2,080 | +€1,782 | +598.9% |
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 9 October 2026 via checked.be.