Computerservice Bernaerts: 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.
Computerservice Bernaerts
Largest movements
- Receivables within one year +€13,014
up €13,014 (+34.6%), from €37,639 to €50,653
of which Trade receivables: +€20,617
- Stocks and contracts +€12,983
up €12,983 (+185%), from €7,000 to €19,983
- Tangible fixed assets -€8,625
down €8,625 (-8.8%), from €97,845 to €89,220
- Reserves +€64,502
up €64,502 (+245%), from €26,361 to €90,864
- Other debts -€52,000
down €52,000 (-32.2%), from €161,475 to €109,475
- Tax, wage and social debts +€5,817
up €5,817 (+101%), from €5,739 to €11,556
- Gross operating margin +€55,457
up €55,457 (+150%), from €36,934 to €92,391
- Taxes +€11,747
up €11,747 (+267%), from €4,396 to €16,143
- Depreciation +€1,901
up €1,901 (+20.8%), from €9,132 to €11,033
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 | €212,555 | €230,577 | +€18,022 | +8.5% |
| Fixed assets | 21/28 | €97,845 | €89,220 | -€8,625 | -8.8% |
| Tangible fixed assets | 22/27 | €97,845 | €89,220 | -€8,625 | -8.8% |
| Plant, machinery and equipment | 23 | €97,845 | €89,220 | -€8,625 | -8.8% |
| Current assets | 29/58 | €114,710 | €141,357 | +€26,647 | +23.2% |
| Stocks and contracts in progress | 3 | €7,000 | €19,983 | +€12,983 | +185% |
| Stocks | 30/36 | €7,000 | €19,983 | +€12,983 | +185% |
| Amounts receivable within one year | 40/41 | €37,639 | €50,653 | +€13,014 | +34.6% |
| Trade receivables | 40 | €30,036 | €50,653 | +€20,617 | +68.6% |
| Other amounts receivable | 41 | €7,604 | €0 | -€7,604 | -100% |
| Current investments | 50/53 | €1,981 | €1,988 | +€7 | +0.4% |
| Cash at bank and in hand | 54/58 | €66,229 | €67,366 | +€1,137 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,861 | €1,368 | -€494 | -26.5% |
| Total equity and liabilities | 10/49 | €212,555 | €230,577 | +€18,022 | +8.5% |
| Equity | 10/15 | €44,961 | €109,464 | +€64,502 | +143% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,361 | €90,864 | +€64,502 | +245% |
| Distributable reserves | 133 | €26,361 | €90,864 | +€64,502 | +245% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €167,594 | €121,114 | -€46,480 | -27.7% |
| Amounts payable within one year | 42/48 | €167,594 | €121,114 | -€46,480 | -27.7% |
| Financial debts | 43 | €360 | €0 | -€360 | -100% |
| Credit institutions | 430/8 | €360 | €0 | -€360 | -100% |
| Trade debts | 44 | €20 | €83 | +€63 | +321% |
| Suppliers | 440/4 | €20 | €83 | +€63 | +321% |
| Taxes, remuneration and social security | 45 | €5,739 | €11,556 | +€5,817 | +101% |
| Taxes | 450/3 | €5,739 | €11,556 | +€5,817 | +101% |
| Other amounts payable | 47/48 | €161,475 | €109,475 | -€52,000 | -32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,132 | €11,033 | +€1,901 | +20.8% |
| Other operating charges | 640/8 | €709 | €652 | -€57 | -8.0% |
| Gross operating margin | 9900 | €36,934 | €92,391 | +€55,457 | +150% |
| Operating profit (loss) | 9901 | €27,093 | €80,705 | +€53,612 | +198% |
| Financial income | 75/76B | €8 | €7 | -€0 | -3.7% |
| Recurring financial income | 75 | €8 | €7 | -€0 | -3.7% |
| Financial charges | 65/66B | €62 | €67 | +€6 | +9.2% |
| Recurring financial charges | 65 | €62 | €67 | +€6 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €27,039 | €80,645 | +€53,606 | +198% |
| Income taxes | 67/77 | €4,396 | €16,143 | +€11,747 | +267% |
| Profit (loss) for the period | 9904 | €22,643 | €64,502 | +€41,859 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €22,643 | €64,502 | +€41,859 | +185% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.