COMPUTERS AND COMMUNICATIONS: 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.
COMPUTERS AND COMMUNICATIONS
Largest movements
- Cash -€532,986
down €532,986 (-44.4%), from €1.2m to €666,670
mainly Contributions, distributions and other (-€680,000) and Current investments (-€300,000)
- Receivables within one year -€327,113
down €327,113 (-70.3%), from €465,417 to €138,304
of which Other amounts receivable: -€265,567
- Current investments +€300,000
new in 2025: €300,000
- Reserves -€634,329
down €634,329 (-90.1%), from €704,192 to €69,863
of which Distributable reserves: -€634,329
- Trade debts +€76,687
up €76,687 (+76.6%), from €100,079 to €176,766
- Tax, wage and social debts -€20,975
down €20,975 (-22.9%), from €91,776 to €70,800
of which Remuneration and social security: -€12,830
- Gross operating margin -€746,805
down €746,805 (-61.2%), from €1.2m to €474,327
- Staff costs -€26,758
down €26,758 (-6.3%), from €421,940 to €395,183
- Taxes -€16,768
down €16,768 (-43.9%), from €38,186 to €21,419
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 | €1,681,241 | €1,111,402 | -€569,839 | -33.9% |
| Fixed assets | 21/28 | €3,037 | €1,390 | -€1,647 | -54.2% |
| Tangible fixed assets | 22/27 | €2,787 | €1,140 | -€1,647 | -59.1% |
| Furniture and vehicles | 24 | €706 | €0 | -€706 | -100.0% |
| Other tangible fixed assets | 26 | €2,081 | €1,140 | -€941 | -45.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,678,204 | €1,110,013 | -€568,191 | -33.9% |
| Amounts receivable within one year | 40/41 | €465,417 | €138,304 | -€327,113 | -70.3% |
| Trade receivables | 40 | €181,268 | €119,722 | -€61,546 | -34.0% |
| Other amounts receivable | 41 | €284,149 | €18,581 | -€265,567 | -93.5% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €1,199,656 | €666,670 | -€532,986 | -44.4% |
| Deferred charges and accrued income | 490/1 | €13,131 | €5,039 | -€8,092 | -61.6% |
| Total equity and liabilities | 10/49 | €1,681,241 | €1,111,402 | -€569,839 | -33.9% |
| Equity | 10/15 | €814,385 | €180,056 | -€634,329 | -77.9% |
| Contributions | 10/11 | €110,193 | €110,193 | = | 0.0% |
| Capital | 10 | €110,193 | €110,193 | = | 0.0% |
| Issued capital | 100 | €110,193 | €110,193 | = | 0.0% |
| Reserves | 13 | €704,192 | €69,863 | -€634,329 | -90.1% |
| Non-distributable reserves | 130/1 | €11,019 | €11,019 | = | 0.0% |
| Legal reserve | 130 | €11,019 | €11,019 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,917 | €10,917 | = | 0.0% |
| Distributable reserves | 133 | €682,256 | €47,927 | -€634,329 | -93.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €866,856 | €931,346 | +€64,491 | +7.4% |
| Amounts payable within one year | 42/48 | €862,725 | €928,851 | +€66,126 | +7.7% |
| Trade debts | 44 | €100,079 | €176,766 | +€76,687 | +76.6% |
| Suppliers | 440/4 | €100,079 | €176,766 | +€76,687 | +76.6% |
| Taxes, remuneration and social security | 45 | €91,776 | €70,800 | -€20,975 | -22.9% |
| Taxes | 450/3 | €19,722 | €11,577 | -€8,145 | -41.3% |
| Remuneration and social security | 454/9 | €72,053 | €59,224 | -€12,830 | -17.8% |
| Other amounts payable | 47/48 | €670,871 | €681,285 | +€10,414 | +1.6% |
| Accrued charges and deferred income | 492/3 | €4,131 | €2,495 | -€1,635 | -39.6% |
| Non-recurring operating income | 76A | €4,467 | €413 | -€4,054 | -90.7% |
| Remuneration, social security and pensions | 62 | €421,940 | €395,183 | -€26,758 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €1,647 | +€9 | +0.5% |
| Other operating charges | 640/8 | €4,442 | €2,444 | -€1,998 | -45.0% |
| Gross operating margin | 9900 | €1,221,132 | €474,327 | -€746,805 | -61.2% |
| Operating profit (loss) | 9901 | €793,111 | €75,053 | -€718,058 | -90.5% |
| Financial income | 75/76B | €3,571 | €0 | -€3,571 | -100.0% |
| Recurring financial income | 75 | €3,571 | €0 | -€3,571 | -100.0% |
| Financial charges | 65/66B | €5,251 | €7,964 | +€2,712 | +51.6% |
| Recurring financial charges | 65 | €5,251 | €7,964 | +€2,712 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €791,431 | €67,089 | -€724,342 | -91.5% |
| Income taxes | 67/77 | €38,186 | €21,419 | -€16,768 | -43.9% |
| Profit (loss) for the period | 9904 | €753,245 | €45,671 | -€707,574 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €753,245 | €45,671 | -€707,574 | -93.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.