COMPUTERS & PERIPHERALS UNLIMITED: 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.
COMPUTERS & PERIPHERALS UNLIMITED
Largest movements
- Receivables within one year -€21,210
down €21,210 (-35.4%), from €59,893 to €38,683
of which Trade receivables: -€20,244
- Cash -€8,032
down €8,032 (-100%), from €8,032 to €0
mainly Trade debts (-€24,078) and Debts after one year (-€6,615)
- Tangible fixed assets -€4,400
down €4,400 (-4.6%), from €95,731 to €91,331
of which Land and buildings: -€3,836
- Trade debts -€24,078
down €24,078 (-81.3%), from €29,603 to €5,525
- Debts after one year -€6,615
down €6,615 (-11.6%), from €57,160 to €50,544
- Tax, wage and social debts -€3,458
down €3,458 (-16.9%), from €20,456 to €16,998
of which Taxes: -€3,458
- Short-term financial debts +€2,776
new in 2025: €2,776
- Current portion of long-term debt -€2,254
down €2,254 (-25.4%), from €8,869 to €6,615
- Gross operating margin -€14,046
down €14,046 (-45.3%), from €30,978 to €16,932
- Other operating charges -€9,936
down €9,936 (-86.6%), from €11,474 to €1,538
- Taxes -€938
down €938 (-27.8%), from €3,379 to €2,441
- Depreciation -€902
down €902 (-11.6%), from €7,788 to €6,886
- Financial charges +€428
up €428 (+11.9%), from €3,587 to €4,015
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.
Derived cash bridge
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 | €163,905 | €131,864 | -€32,042 | -19.5% |
| Fixed assets | 21/28 | €95,981 | €91,581 | -€4,400 | -4.6% |
| Tangible fixed assets | 22/27 | €95,731 | €91,331 | -€4,400 | -4.6% |
| Land and buildings | 22 | €86,009 | €82,173 | -€3,836 | -4.5% |
| Plant, machinery and equipment | 23 | €8,710 | €6,533 | -€2,178 | -25.0% |
| Furniture and vehicles | 24 | €1,011 | €2,625 | +€1,614 | +160% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €67,925 | €40,283 | -€27,642 | -40.7% |
| Amounts receivable within one year | 40/41 | €59,893 | €38,683 | -€21,210 | -35.4% |
| Trade receivables | 40 | €40,780 | €20,536 | -€20,244 | -49.6% |
| Other amounts receivable | 41 | €19,112 | €18,147 | -€966 | -5.1% |
| Current investments | 50/53 | - | €1,600 | +€1,600 | |
| Cash at bank and in hand | 54/58 | €8,032 | €0 | -€8,032 | -100% |
| Total equity and liabilities | 10/49 | €163,905 | €131,864 | -€32,042 | -19.5% |
| Equity | 10/15 | €46,538 | €46,538 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27,946 | €27,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €26,086 | €26,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,368 | €85,326 | -€32,042 | -27.3% |
| Amounts payable after more than one year | 17 | €57,160 | €50,544 | -€6,615 | -11.6% |
| Financial debts | 170/4 | €57,160 | €50,544 | -€6,615 | -11.6% |
| Amounts payable within one year | 42/48 | €60,208 | €34,782 | -€25,426 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €8,869 | €6,615 | -€2,254 | -25.4% |
| Financial debts | 43 | - | €2,776 | +€2,776 | |
| Credit institutions | 430/8 | - | €2,776 | +€2,776 | |
| Trade debts | 44 | €29,603 | €5,525 | -€24,078 | -81.3% |
| Suppliers | 440/4 | €29,603 | €5,525 | -€24,078 | -81.3% |
| Taxes, remuneration and social security | 45 | €20,456 | €16,998 | -€3,458 | -16.9% |
| Taxes | 450/3 | €16,901 | €13,443 | -€3,458 | -20.5% |
| Remuneration and social security | 454/9 | €3,555 | €3,555 | = | 0.0% |
| Other amounts payable | 47/48 | €1,280 | €2,868 | +€1,588 | +124% |
| Non-recurring operating income | 76A | €8,277 | €2,479 | -€5,797 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,788 | €6,886 | -€902 | -11.6% |
| Other operating charges | 640/8 | €11,474 | €1,538 | -€9,936 | -86.6% |
| Gross operating margin | 9900 | €30,978 | €16,932 | -€14,046 | -45.3% |
| Operating profit (loss) | 9901 | €11,716 | €8,508 | -€3,208 | -27.4% |
| Financial income | 75/76B | €202 | €217 | +€15 | +7.4% |
| Recurring financial income | 75 | €202 | €217 | +€15 | +7.4% |
| Financial charges | 65/66B | €3,587 | €4,015 | +€428 | +11.9% |
| Recurring financial charges | 65 | €3,587 | €4,015 | +€428 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €8,331 | €4,710 | -€3,621 | -43.5% |
| Income taxes | 67/77 | €3,379 | €2,441 | -€938 | -27.8% |
| Profit (loss) for the period | 9904 | €4,952 | €2,269 | -€2,683 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,952 | €2,269 | -€2,683 | -54.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.