CompuTim: 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.
CompuTim
Largest movements
- Cash +€27,405
up €27,405 (+16.8%), from €163,600 to €191,005
mainly Net result for the year (+€25,589) and Other debts (+€22,050)
- Other debts +€22,050
up €22,050 (+599.3%), from €3,679 to €25,729
- Reserves +€7,000
up €7,000 (+9.1%), from €76,610 to €83,610
- Trade debts -€2,701
down €2,701 (-38.3%), from €7,051 to €4,350
- Turnover -€10,048
down €10,048 (-5.6%), from €179,923 to €169,875
- Purchases and services -€8,067
down €8,067 (-5.7%), from €141,038 to €132,971
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 | €202,888 | €230,421 | +€27,533 | +13.6% |
| Fixed assets | 21/28 | €5,711 | €4,880 | -€831 | -14.6% |
| Tangible fixed assets | 22/27 | €5,711 | €4,880 | -€831 | -14.6% |
| Furniture and vehicles | 24 | €5,711 | €4,880 | -€831 | -14.6% |
| Current assets | 29/58 | €197,177 | €225,541 | +€28,364 | +14.4% |
| Amounts receivable within one year | 40/41 | €33,577 | €34,536 | +€959 | +2.9% |
| Trade receivables | 40 | €33,577 | €34,536 | +€959 | +2.9% |
| Cash at bank and in hand | 54/58 | €163,600 | €191,005 | +€27,405 | +16.8% |
| Total equity and liabilities | 10/49 | €202,888 | €230,421 | +€27,533 | +13.6% |
| Equity | 10/15 | €178,009 | €185,598 | +€7,589 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,610 | €83,610 | +€7,000 | +9.1% |
| Distributable reserves | 133 | €76,610 | €83,610 | +€7,000 | +9.1% |
| Profit (loss) carried forward | 14 | €82,799 | €83,388 | +€589 | +0.7% |
| Amounts payable | 17/49 | €24,879 | €44,823 | +€19,944 | +80.2% |
| Amounts payable within one year | 42/48 | €24,879 | €44,823 | +€19,944 | +80.2% |
| Financial debts | 43 | €2,000 | €2,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €7,051 | €4,350 | -€2,701 | -38.3% |
| Suppliers | 440/4 | €7,051 | €4,350 | -€2,701 | -38.3% |
| Taxes, remuneration and social security | 45 | €12,149 | €12,744 | +€595 | +4.9% |
| Taxes | 450/3 | €12,149 | €12,744 | +€595 | +4.9% |
| Other amounts payable | 47/48 | €3,679 | €25,729 | +€22,050 | +599.3% |
| Turnover | 70 | €179,923 | €169,875 | -€10,048 | -5.6% |
| Non-recurring operating income | 76A | - | €172,586 | +€172,586 | |
| Goods, raw materials, services and sundry goods | 60/61 | €141,038 | €132,971 | -€8,067 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,133 | €2,631 | +€498 | +23.3% |
| Other operating charges | 640/8 | €540 | €453 | -€87 | -16.1% |
| Gross operating margin | 9900 | €38,885 | €39,614 | +€729 | +1.9% |
| Operating profit (loss) | 9901 | €36,212 | €36,530 | +€318 | +0.9% |
| Financial charges | 65/66B | €270 | €237 | -€33 | -12.2% |
| Recurring financial charges | 65 | €270 | €237 | -€33 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €35,942 | €36,293 | +€351 | +1.0% |
| Income taxes | 67/77 | €10,523 | €10,704 | +€181 | +1.7% |
| Profit (loss) for the period | 9904 | €25,419 | €25,589 | +€170 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,419 | €25,589 | +€170 | +0.7% |
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 8 October 2026 via checked.be.