COMPUTERS and MANAGEMENT TECHNOLOGIES: 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 MANAGEMENT TECHNOLOGIES
Largest movements
- Tangible fixed assets -€26,411
down €26,411 (-5.2%), from €505,797 to €479,386
of which Land and buildings: -€25,467
- Current portion of long-term debt -€33,286
no longer reported in 2025 (was €33,286)
- Profit (loss) carried forward +€7,940
up €7,940 (+8.9%), from €89,250 to €97,190
- Trade debts +€7,676
up €7,676 (+1474.1%), from €521 to €8,197
- Reserves -€7,565
down €7,565 (-6.0%), from €126,674 to €119,109
of which Tax-exempt reserves: -€7,565
- Gross operating margin +€2,329
up €2,329 (+8.7%), from €26,878 to €29,207
- Financial charges -€1,578
down €1,578 (-67.2%), from €2,347 to €769
- Other operating charges -€1,111
down €1,111 (-21.0%), from €5,285 to €4,174
- Depreciation -€1,011
down €1,011 (-3.7%), from €27,422 to €26,411
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 | €507,417 | €481,388 | -€26,029 | -5.1% |
| Fixed assets | 21/28 | €505,897 | €479,486 | -€26,411 | -5.2% |
| Tangible fixed assets | 22/27 | €505,797 | €479,386 | -€26,411 | -5.2% |
| Land and buildings | 22 | €504,853 | €479,386 | -€25,467 | -5.0% |
| Furniture and vehicles | 24 | €944 | - | -€944 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €1,520 | €1,902 | +€382 | +25.1% |
| Cash at bank and in hand | 54/58 | €302 | €1,902 | +€1,600 | +529.9% |
| Deferred charges and accrued income | 490/1 | €1,218 | - | -€1,218 | |
| Total equity and liabilities | 10/49 | €507,417 | €481,388 | -€26,029 | -5.1% |
| Equity | 10/15 | €222,124 | €222,499 | +€376 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,674 | €119,109 | -€7,565 | -6.0% |
| Tax-exempt reserves | 132 | €124,815 | €117,250 | -€7,565 | -6.1% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,250 | €97,190 | +€7,940 | +8.9% |
| Provisions and deferred taxes | 16 | €41,605 | €39,083 | -€2,522 | -6.1% |
| Deferred taxes | 168 | €41,605 | €39,083 | -€2,522 | -6.1% |
| Amounts payable | 17/49 | €243,688 | €219,805 | -€23,883 | -9.8% |
| Amounts payable after more than one year | 17 | €7,100 | €7,320 | +€220 | +3.1% |
| Other amounts payable | 178/9 | €7,100 | €7,320 | +€220 | +3.1% |
| Amounts payable within one year | 42/48 | €235,498 | €211,390 | -€24,108 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €33,286 | - | -€33,286 | |
| Financial debts | 43 | €94 | €240 | +€146 | +154.8% |
| Credit institutions | 430/8 | €94 | €240 | +€146 | +154.8% |
| Trade debts | 44 | €521 | €8,197 | +€7,676 | +1474.1% |
| Suppliers | 440/4 | €521 | €8,197 | +€7,676 | +1474.1% |
| Taxes, remuneration and social security | 45 | €2,000 | €1,500 | -€500 | -25.0% |
| Taxes | 450/3 | €2,000 | €1,500 | -€500 | -25.0% |
| Other amounts payable | 47/48 | €199,598 | €201,454 | +€1,856 | +0.9% |
| Accrued charges and deferred income | 492/3 | €1,090 | €1,095 | +€5 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,422 | €26,411 | -€1,011 | -3.7% |
| Other operating charges | 640/8 | €5,285 | €4,174 | -€1,111 | -21.0% |
| Gross operating margin | 9900 | €26,878 | €29,207 | +€2,329 | +8.7% |
| Operating profit (loss) | 9901 | -€5,828 | -€1,377 | +€4,451 | +76.4% |
| Financial charges | 65/66B | €2,347 | €769 | -€1,578 | -67.2% |
| Recurring financial charges | 65 | €2,347 | €769 | -€1,578 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,175 | -€2,146 | +€6,029 | +73.8% |
| Transfer from deferred taxes | 780 | €2,522 | €2,522 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,654 | €376 | +€6,029 | |
| Transfer from tax-exempt reserves | 789 | €7,565 | €7,565 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,911 | €7,940 | +€6,029 | +315.5% |
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 8 October 2026 via checked.be.