computer technique & software: what changed
Two fiscal 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.
What changed
computer technique & software
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€16,592
2024 · €3,883-€20,475
Equity
€71,465
2024 · €88,057-€16,592
Cash
€1,366
2024 · €838+€528
Balance sheet total
€247,279
2024 · €283,060-€35,781
Largest movements
Assets
- Financial fixed assets -€16,146
down €16,146 (-100.0%), from €16,146 to €0
- Tangible fixed assets -€11,821
down €11,821 (-4.9%), from €240,094 to €228,272
of which Land and buildings: -€11,893
- Receivables within one year -€9,584
down €9,584 (-37.5%), from €25,581 to €15,997
of which Trade receivables: -€8,509
Equity and liabilities
- Debts after one year -€18,335
down €18,335 (-53.8%), from €34,084 to €15,749
- Profit (loss) carried forward -€16,592
down €16,592 (-33.2%), from -€49,940 to -€66,532
- Short-term financial debts -€2,875
down €2,875 (-18.6%), from €15,448 to €12,573
Income statement
- Gross operating margin -€20,763
down €20,763 (-47.4%), from €43,816 to €23,052
- Staff costs -€12,146
down €12,146 (-100.0%), from €12,146 to €0
- Financial charges -€4,133
down €4,133 (-43.7%), from €9,460 to €5,327
- Taxes -€684
down €684 (-41.2%), from €1,660 to €976
- Write-downs +€448
up €448, from -€448 to €0
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.
Result 2024
€3,883
Gross operating margin
-€20,763
Staff costs
+€12,146
Depreciation
+€360
Write-downs
-€448
Other operating charges
-€409
Other operating items
-€16,146
Financial income
-€32
Financial charges
+€4,133
Taxes
+€684
Result 2025
-€16,592
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.
From operations
+€7,645
Investment
+€14,329
Financing
-€21,446
Cash 2024
€838
From operations (derived)
+€7,645
Net result for the year
-€16,592
Depreciation
+€13,639
Receivables within one year
+€9,584
Deferred charges and accrued income
-€1,243
Trade debts
+€2,161
Tax, wage and social debts
-€1,376
Other debts
+€1,291
Accrued charges and deferred income
+€180
Investment (derived)
+€14,329
Investment in fixed assets (net)
+€14,329
Financing
-€21,446
Debts after one year
-€18,335
Current portion of long-term debt
-€236
Short-term financial debts
-€2,875
Cash 2025
€1,366
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,060 | €247,279 | -€35,781 | -12.6% |
| Fixed assets | 21/28 | €256,240 | €228,272 | -€27,967 | -10.9% |
| Tangible fixed assets | 22/27 | €240,094 | €228,272 | -€11,821 | -4.9% |
| Land and buildings | 22 | €237,927 | €226,034 | -€11,893 | -5.0% |
| Plant, machinery and equipment | 23 | €939 | €702 | -€236 | -25.2% |
| Furniture and vehicles | 24 | €1,228 | €1,536 | +€307 | +25.0% |
| Financial fixed assets | 28 | €16,146 | €0 | -€16,146 | -100.0% |
| Current assets | 29/58 | €26,821 | €19,007 | -€7,814 | -29.1% |
| Amounts receivable within one year | 40/41 | €25,581 | €15,997 | -€9,584 | -37.5% |
| Trade receivables | 40 | €21,841 | €13,331 | -€8,509 | -39.0% |
| Other amounts receivable | 41 | €3,740 | €2,665 | -€1,075 | -28.7% |
| Cash at bank and in hand | 54/58 | €838 | €1,366 | +€528 | +63.0% |
| Deferred charges and accrued income | 490/1 | €402 | €1,645 | +€1,243 | +309.2% |
| Total equity and liabilities | 10/49 | €283,060 | €247,279 | -€35,781 | -12.6% |
| Equity | 10/15 | €88,057 | €71,465 | -€16,592 | -18.8% |
| Contributions | 10/11 | €122,023 | €122,023 | = | 0.0% |
| Capital | 10 | €122,023 | €122,023 | = | 0.0% |
| Issued capital | 100 | €122,023 | €122,023 | = | 0.0% |
| Reserves | 13 | €15,974 | €15,974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €3,577 | €3,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,940 | -€66,532 | -€16,592 | -33.2% |
| Amounts payable | 17/49 | €195,003 | €175,814 | -€19,189 | -9.8% |
| Amounts payable after more than one year | 17 | €34,084 | €15,749 | -€18,335 | -53.8% |
| Financial debts | 170/4 | €34,084 | €15,749 | -€18,335 | -53.8% |
| Amounts payable within one year | 42/48 | €160,919 | €159,885 | -€1,034 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €18,829 | €18,593 | -€236 | -1.3% |
| Financial debts | 43 | €15,448 | €12,573 | -€2,875 | -18.6% |
| Credit institutions | 430/8 | €15,448 | €12,573 | -€2,875 | -18.6% |
| Trade debts | 44 | €6,561 | €8,722 | +€2,161 | +32.9% |
| Suppliers | 440/4 | €6,561 | €8,722 | +€2,161 | +32.9% |
| Taxes, remuneration and social security | 45 | €3,780 | €2,404 | -€1,376 | -36.4% |
| Taxes | 450/3 | €3,780 | €2,404 | -€1,376 | -36.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €116,301 | €117,592 | +€1,291 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €12,146 | €0 | -€12,146 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,999 | €13,639 | -€360 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€448 | €0 | +€448 | |
| Other operating charges | 640/8 | €3,179 | €3,588 | +€409 | +12.9% |
| Non-recurring operating charges | 66A | - | €16,146 | +€16,146 | |
| Gross operating margin | 9900 | €43,816 | €23,052 | -€20,763 | -47.4% |
| Operating profit (loss) | 9901 | €14,940 | -€10,320 | -€25,260 | |
| Financial income | 75/76B | €64 | €32 | -€32 | -49.8% |
| Recurring financial income | 75 | €64 | €32 | -€32 | -49.8% |
| Financial charges | 65/66B | €9,460 | €5,327 | -€4,133 | -43.7% |
| Recurring financial charges | 65 | €9,460 | €5,327 | -€4,133 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €5,544 | -€15,615 | -€21,159 | |
| Income taxes | 67/77 | €1,660 | €976 | -€684 | -41.2% |
| Profit (loss) for the period | 9904 | €3,883 | -€16,592 | -€20,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,883 | -€16,592 | -€20,475 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.