COMPUTIC: 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.
COMPUTIC
Largest movements
- Cash -€13,552
down €13,552 (-26.0%), from €52,163 to €38,612
mainly Receivables within one year (-€13,115) and Trade debts (-€6,039)
- Receivables within one year +€13,115
up €13,115 (+80.7%), from €16,242 to €29,357
of which Trade receivables: +€7,491
- Deferred charges and accrued income +€4,557
up €4,557 (+2941.6%), from €155 to €4,712
- Tangible fixed assets -€2,922
down €2,922 (-33.8%), from €8,642 to €5,720
of which Furniture and vehicles: -€2,170
- Stocks and contracts -€2,458
down €2,458 (-52.1%), from €4,714 to €2,256
- Profit (loss) carried forward +€6,847
up €6,847 (+26.3%), from €26,028 to €32,875
- Trade debts -€6,039
down €6,039 (-70.4%), from €8,574 to €2,536
- Other debts -€4,329
down €4,329 (-10.8%), from €40,051 to €35,722
- Tax, wage and social debts +€2,261
up €2,261 (+91.8%), from €2,463 to €4,723
- Gross operating margin -€23,645
down €23,645 (-59.4%), from €39,793 to €16,148
- Taxes -€6,039
down €6,039 (-62.6%), from €9,654 to €3,615
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,917 | €80,656 | -€1,260 | -1.5% |
| Fixed assets | 21/28 | €8,642 | €5,720 | -€2,922 | -33.8% |
| Tangible fixed assets | 22/27 | €8,642 | €5,720 | -€2,922 | -33.8% |
| Plant, machinery and equipment | 23 | €4,439 | €3,687 | -€752 | -16.9% |
| Furniture and vehicles | 24 | €4,203 | €2,033 | -€2,170 | -51.6% |
| Current assets | 29/58 | €73,274 | €74,936 | +€1,662 | +2.3% |
| Stocks and contracts in progress | 3 | €4,714 | €2,256 | -€2,458 | -52.1% |
| Stocks | 30/36 | €4,714 | €2,256 | -€2,458 | -52.1% |
| Amounts receivable within one year | 40/41 | €16,242 | €29,357 | +€13,115 | +80.7% |
| Trade receivables | 40 | €14,896 | €22,387 | +€7,491 | +50.3% |
| Other amounts receivable | 41 | €1,346 | €6,969 | +€5,623 | +417.7% |
| Cash at bank and in hand | 54/58 | €52,163 | €38,612 | -€13,552 | -26.0% |
| Deferred charges and accrued income | 490/1 | €155 | €4,712 | +€4,557 | +2941.6% |
| Total equity and liabilities | 10/49 | €81,917 | €80,656 | -€1,260 | -1.5% |
| Equity | 10/15 | €30,828 | €37,675 | +€6,847 | +22.2% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,028 | €32,875 | +€6,847 | +26.3% |
| Amounts payable | 17/49 | €51,089 | €42,982 | -€8,107 | -15.9% |
| Amounts payable within one year | 42/48 | €51,089 | €42,982 | -€8,107 | -15.9% |
| Trade debts | 44 | €8,574 | €2,536 | -€6,039 | -70.4% |
| Suppliers | 440/4 | €8,574 | €2,536 | -€6,039 | -70.4% |
| Taxes, remuneration and social security | 45 | €2,463 | €4,723 | +€2,261 | +91.8% |
| Taxes | 450/3 | €2,463 | €4,723 | +€2,261 | +91.8% |
| Other amounts payable | 47/48 | €40,051 | €35,722 | -€4,329 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,409 | €4,448 | +€39 | +0.9% |
| Other operating charges | 640/8 | €447 | €471 | +€24 | +5.4% |
| Non-recurring operating charges | 66A | - | €587 | +€587 | |
| Gross operating margin | 9900 | €39,793 | €16,148 | -€23,645 | -59.4% |
| Operating profit (loss) | 9901 | €34,938 | €10,642 | -€24,296 | -69.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €180 | €180 | -€0 | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €34,758 | €10,462 | -€24,296 | -69.9% |
| Income taxes | 67/77 | €9,654 | €3,615 | -€6,039 | -62.6% |
| Profit (loss) for the period | 9904 | €25,104 | €6,847 | -€18,257 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,104 | €6,847 | -€18,257 | -72.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.