COMPUTERS and CONCEPTION: 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 CONCEPTION
Largest movements
- Receivables within one year -€6,228
down €6,228 (-45.0%), from €13,833 to €7,605
of which Trade receivables: -€6,586
- Cash -€963
down €963 (-95.0%), from €1,014 to €51
mainly Net result for the year (-€4,372) and Trade debts (-€1,873)
- Profit (loss) carried forward -€4,372
down €4,372 (-16.7%), from -€26,226 to -€30,598
- Trade debts -€1,873
down €1,873 (-29.9%), from €6,265 to €4,392
- Tax, wage and social debts -€962
no longer reported in 2026 (was €962)
- Turnover -€13,113
down €13,113 (-52.3%), from €25,063 to €11,950
- Purchases and services -€7,669
down €7,669 (-34.0%), from €22,545 to €14,876
- Gross operating margin -€5,444
down €5,444, from €2,519 to -€2,926
- Financial income -€310
down €310 (-94.1%), from €330 to €20
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,989 | €7,656 | -€7,333 | -48.9% |
| Fixed assets | 21/28 | €143 | - | -€143 | |
| Tangible fixed assets | 22/27 | €143 | - | -€143 | |
| Other tangible fixed assets | 26 | €143 | - | -€143 | |
| Current assets | 29/58 | €14,846 | €7,656 | -€7,190 | -48.4% |
| Amounts receivable within one year | 40/41 | €13,833 | €7,605 | -€6,228 | -45.0% |
| Trade receivables | 40 | €13,624 | €7,039 | -€6,586 | -48.3% |
| Other amounts receivable | 41 | €208 | €566 | +€358 | +171.8% |
| Cash at bank and in hand | 54/58 | €1,014 | €51 | -€963 | -95.0% |
| Total equity and liabilities | 10/49 | €14,989 | €7,656 | -€7,333 | -48.9% |
| Equity | 10/15 | €7,636 | €3,264 | -€4,372 | -57.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €27,665 | €27,665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,842 | €3,842 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,842 | €3,842 | = | 0.0% |
| Distributable reserves | 133 | €23,822 | €23,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,226 | -€30,598 | -€4,372 | -16.7% |
| Amounts payable | 17/49 | €7,353 | €4,392 | -€2,961 | -40.3% |
| Amounts payable within one year | 42/48 | €7,353 | €4,392 | -€2,961 | -40.3% |
| Financial debts | 43 | €126 | - | -€126 | |
| Credit institutions | 430/8 | €126 | - | -€126 | |
| Trade debts | 44 | €6,265 | €4,392 | -€1,873 | -29.9% |
| Suppliers | 440/4 | €6,265 | €4,392 | -€1,873 | -29.9% |
| Taxes, remuneration and social security | 45 | €962 | - | -€962 | |
| Taxes | 450/3 | €962 | - | -€962 | |
| Turnover | 70 | €25,063 | €11,950 | -€13,113 | -52.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,545 | €14,876 | -€7,669 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €143 | -€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €4,704 | - | -€4,704 | |
| Gross operating margin | 9900 | €2,519 | -€2,926 | -€5,444 | |
| Operating profit (loss) | 9901 | -€2,716 | -€3,468 | -€752 | -27.7% |
| Financial income | 75/76B | €330 | €20 | -€310 | -94.1% |
| Recurring financial income | 75 | €330 | €20 | -€310 | -94.1% |
| Financial charges | 65/66B | €996 | €924 | -€72 | -7.2% |
| Recurring financial charges | 65 | €996 | €924 | -€72 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,382 | -€4,372 | -€990 | -29.3% |
| Profit (loss) for the period | 9904 | -€3,382 | -€4,372 | -€990 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,382 | -€4,372 | -€990 | -29.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.