ComputerSkills.be: 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.
ComputerSkills.be
Largest movements
- Receivables within one year -€19,149
down €19,149 (-91.0%), from €21,044 to €1,896
of which Other amounts receivable: -€17,135
- Cash +€7,940
up €7,940 (+7.5%), from €105,887 to €113,827
mainly Other debts (+€66,575) and Receivables within one year (+€19,149)
- Tangible fixed assets -€4,335
down €4,335 (-13.4%), from €32,429 to €28,094
of which Other tangible fixed assets: -€4,267
- Reserves -€86,909
down €86,909 (-71.7%), from €121,255 to €34,346
- Other debts +€66,575
up €66,575 (+212%), from €31,350 to €97,925
- Tax, wage and social debts +€3,379
up €3,379 (+192%), from €1,756 to €5,135
- Gross operating margin +€3,008
up €3,008 (+47.3%), from -€6,357 to -€3,349
- Depreciation -€885
down €885 (-16.9%), from €5,220 to €4,335
- Financial charges -€304
down €304 (-63.5%), from €479 to €175
- Financial income -€297
no longer reported in 2025 (was €297)
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 | €159,360 | €143,951 | -€15,409 | -9.7% |
| Fixed assets | 21/28 | €32,429 | €28,094 | -€4,335 | -13.4% |
| Tangible fixed assets | 22/27 | €32,429 | €28,094 | -€4,335 | -13.4% |
| Furniture and vehicles | 24 | €68 | €0 | -€68 | -100% |
| Other tangible fixed assets | 26 | €32,360 | €28,094 | -€4,267 | -13.2% |
| Current assets | 29/58 | €126,931 | €115,858 | -€11,074 | -8.7% |
| Amounts receivable within one year | 40/41 | €21,044 | €1,896 | -€19,149 | -91.0% |
| Trade receivables | 40 | €2,013 | €0 | -€2,013 | -100% |
| Other amounts receivable | 41 | €19,031 | €1,896 | -€17,135 | -90.0% |
| Cash at bank and in hand | 54/58 | €105,887 | €113,827 | +€7,940 | +7.5% |
| Deferred charges and accrued income | 490/1 | - | €136 | +€136 | |
| Total equity and liabilities | 10/49 | €159,360 | €143,951 | -€15,409 | -9.7% |
| Equity | 10/15 | €126,255 | €39,346 | -€86,909 | -68.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,255 | €34,346 | -€86,909 | -71.7% |
| Distributable reserves | 133 | €121,255 | €34,346 | -€86,909 | -71.7% |
| Amounts payable | 17/49 | €33,106 | €104,606 | +€71,500 | +216% |
| Amounts payable within one year | 42/48 | €33,106 | €104,606 | +€71,500 | +216% |
| Trade debts | 44 | €0 | €1,546 | +€1,546 | |
| Suppliers | 440/4 | €0 | €1,546 | +€1,546 | |
| Taxes, remuneration and social security | 45 | €1,756 | €5,135 | +€3,379 | +192% |
| Taxes | 450/3 | €1,756 | €5,135 | +€3,379 | +192% |
| Other amounts payable | 47/48 | €31,350 | €97,925 | +€66,575 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,220 | €4,335 | -€885 | -16.9% |
| Other operating charges | 640/8 | €79 | €50 | -€29 | -37.3% |
| Gross operating margin | 9900 | -€6,357 | -€3,349 | +€3,008 | +47.3% |
| Operating profit (loss) | 9901 | -€11,656 | -€7,734 | +€3,922 | +33.6% |
| Financial income | 75/76B | €297 | - | -€297 | |
| Recurring financial income | 75 | €297 | - | -€297 | |
| Financial charges | 65/66B | €479 | €175 | -€304 | -63.5% |
| Recurring financial charges | 65 | €479 | €175 | -€304 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,838 | -€7,909 | +€3,929 | +33.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,838 | -€7,909 | +€3,929 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,838 | -€7,909 | +€3,929 | +33.2% |
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 14 October 2026 via checked.be.