COMPUTING & DREAMS: 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.
COMPUTING & DREAMS
Largest movements
- Cash +€70,709
up €70,709 (+41.1%), from €172,234 to €242,943
mainly Net result for the year (+€68,885) and Depreciation (+€10,256)
- Tangible fixed assets -€7,699
down €7,699 (-27.4%), from €28,060 to €20,361
of which Furniture and vehicles: -€6,416
- Receivables after one year +€5,250
up €5,250 (+3.0%), from €175,000 to €180,250
- Reserves +€68,885
up €68,885 (+18.9%), from €363,846 to €432,731
of which Distributable reserves: +€68,885
- Tax, wage and social debts -€5,947
down €5,947 (-38.9%), from €15,286 to €9,339
- Gross operating margin -€7,026
down €7,026 (-5.7%), from €123,736 to €116,711
- Staff costs +€3,544
up €3,544 (+233.3%), from €1,519 to €5,064
- Financial income +€2,746
up €2,746 (+72.2%), from €3,805 to €6,551
of which Financial income: +€2,746
- Financial charges +€1,514
up €1,514 (+1487.7%), from €102 to €1,616
of which Financial charges: +€1,514
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 | €430,856 | €495,292 | +€64,436 | +15.0% |
| Fixed assets | 21/28 | €28,060 | €20,361 | -€7,699 | -27.4% |
| Tangible fixed assets | 22/27 | €28,060 | €20,361 | -€7,699 | -27.4% |
| Plant, machinery and equipment | 23 | €4,703 | €3,421 | -€1,283 | -27.3% |
| Furniture and vehicles | 24 | €23,356 | €16,940 | -€6,416 | -27.5% |
| Current assets | 29/58 | €402,796 | €474,931 | +€72,135 | +17.9% |
| Amounts receivable after more than one year | 29 | €175,000 | €180,250 | +€5,250 | +3.0% |
| Other amounts receivable | 291 | €175,000 | €180,250 | +€5,250 | +3.0% |
| Stocks and contracts in progress | 3 | €30,702 | €30,702 | = | 0.0% |
| Stocks | 30/36 | €30,702 | €30,702 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,415 | €21,036 | -€3,380 | -13.8% |
| Trade receivables | 40 | €5,537 | €6,897 | +€1,361 | +24.6% |
| Other amounts receivable | 41 | €18,878 | €14,138 | -€4,740 | -25.1% |
| Cash at bank and in hand | 54/58 | €172,234 | €242,943 | +€70,709 | +41.1% |
| Deferred charges and accrued income | 490/1 | €445 | €0 | -€445 | -100.0% |
| Total equity and liabilities | 10/49 | €430,856 | €495,292 | +€64,436 | +15.0% |
| Equity | 10/15 | €382,446 | €451,331 | +€68,885 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €363,846 | €432,731 | +€68,885 | +18.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €361,986 | €430,871 | +€68,885 | +19.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,410 | €43,961 | -€4,449 | -9.2% |
| Amounts payable within one year | 42/48 | €48,410 | €43,961 | -€4,449 | -9.2% |
| Trade debts | 44 | €6,883 | €4,374 | -€2,509 | -36.5% |
| Suppliers | 440/4 | €6,883 | €4,374 | -€2,509 | -36.5% |
| Taxes, remuneration and social security | 45 | €15,286 | €9,339 | -€5,947 | -38.9% |
| Taxes | 450/3 | €15,286 | €9,339 | -€5,947 | -38.9% |
| Other amounts payable | 47/48 | €26,241 | €30,248 | +€4,007 | +15.3% |
| Remuneration, social security and pensions | 62 | €1,519 | €5,064 | +€3,544 | +233.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,433 | €10,256 | -€177 | -1.7% |
| Other operating charges | 640/8 | €453 | €1,321 | +€868 | +191.6% |
| Gross operating margin | 9900 | €123,736 | €116,711 | -€7,026 | -5.7% |
| Operating profit (loss) | 9901 | €111,331 | €100,070 | -€11,261 | -10.1% |
| Financial income | 75/76B | €3,805 | €6,551 | +€2,746 | +72.2% |
| Recurring financial income | 75 | €3,805 | €6,551 | +€2,746 | +72.2% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -14.3% |
| Financial charges | 65/66B | €102 | €1,616 | +€1,514 | +1487.7% |
| Recurring financial charges | 65 | €102 | €1,616 | +€1,514 | +1488.4% |
| Non-recurring financial charges | 66B | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €115,035 | €105,006 | -€10,029 | -8.7% |
| Income taxes | 67/77 | €35,330 | €36,120 | +€791 | +2.2% |
| Profit (loss) for the period | 9904 | €79,705 | €68,885 | -€10,820 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €79,705 | €68,885 | -€10,820 | -13.6% |
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 10 October 2026 via checked.be.