COMPUTHEQUE: 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.
COMPUTHEQUE
Largest movements
- Receivables within one year -€2,674
down €2,674 (-6.3%), from €42,474 to €39,801
of which Trade receivables: -€2,674
- Profit (loss) carried forward -€3,346
down €3,346 (-2.3%), from €148,321 to €144,975
- Gross operating margin -€8,711
down €8,711, from €4,986 to -€3,725
- Financial income +€4,440
new in 2025: €4,440
- Depreciation +€2,622
new in 2025: €2,622
- Financial charges -€862
down €862 (-58.4%), from €1,476 to €614
- Taxes -€692
no longer reported in 2025 (was €692)
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 | €196,250 | €192,322 | -€3,929 | -2.0% |
| Fixed assets | 21/28 | €1,450 | €1,450 | = | 0.0% |
| Financial fixed assets | 28 | €1,450 | €1,450 | = | 0.0% |
| Current assets | 29/58 | €194,800 | €190,872 | -€3,929 | -2.0% |
| Amounts receivable after more than one year | 29 | €132,142 | €131,307 | -€835 | -0.6% |
| Other amounts receivable | 291 | €132,142 | €131,307 | -€835 | -0.6% |
| Stocks and contracts in progress | 3 | €19,764 | €19,764 | = | 0.0% |
| Stocks | 30/36 | €19,764 | €19,764 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,474 | €39,801 | -€2,674 | -6.3% |
| Trade receivables | 40 | €31,292 | €28,618 | -€2,674 | -8.5% |
| Other amounts receivable | 41 | €11,183 | €11,183 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €196,250 | €192,322 | -€3,929 | -2.0% |
| Equity | 10/15 | €195,376 | €192,030 | -€3,346 | -1.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €16,068 | €16,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €574 | €574 | = | 0.0% |
| Distributable reserves | 133 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,321 | €144,975 | -€3,346 | -2.3% |
| Amounts payable | 17/49 | €875 | €292 | -€582 | -66.6% |
| Amounts payable within one year | 42/48 | €875 | €292 | -€582 | -66.6% |
| Financial debts | 43 | €182 | €292 | +€110 | +60.2% |
| Credit institutions | 430/8 | €182 | €292 | +€110 | +60.2% |
| Taxes, remuneration and social security | 45 | €692 | - | -€692 | |
| Taxes | 450/3 | €692 | - | -€692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,622 | +€2,622 | |
| Other operating charges | 640/8 | €1,222 | €826 | -€396 | -32.4% |
| Gross operating margin | 9900 | €4,986 | -€3,725 | -€8,711 | |
| Operating profit (loss) | 9901 | €3,764 | -€7,173 | -€10,936 | |
| Financial income | 75/76B | - | €4,440 | +€4,440 | |
| Recurring financial income | 75 | - | €4,440 | +€4,440 | |
| Financial charges | 65/66B | €1,476 | €614 | -€862 | -58.4% |
| Recurring financial charges | 65 | €1,476 | €614 | -€862 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €2,288 | -€3,346 | -€5,635 | |
| Income taxes | 67/77 | €692 | - | -€692 | |
| Profit (loss) for the period | 9904 | €1,596 | -€3,346 | -€4,942 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,596 | -€3,346 | -€4,942 |
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 30 September 2026 via checked.be.