COMPUTRANS: 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.
COMPUTRANS
Largest movements
- Cash -€7,925
down €7,925 (-84.3%), from €9,401 to €1,476
mainly Investment in fixed assets (net) (-€19,969) and Provisions (-€11,917)
- Receivables within one year -€5,612
down €5,612 (-18.3%), from €30,653 to €25,040
of which Trade receivables: -€5,288
- Tangible fixed assets -€5,582
down €5,582 (-20.1%), from €27,738 to €22,156
of which Land and buildings: -€20,643
- Deferred charges and accrued income -€1,934
down €1,934 (-68.7%), from €2,814 to €880
- Provisions -€11,917
down €11,917 (-15.2%), from €78,336 to €66,419
- Debts after one year -€11,756
no longer reported in 2025 (was €11,756)
- Profit (loss) carried forward +€11,305
up €11,305 (+17.0%), from -€66,690 to -€55,384
- Tax, wage and social debts -€4,774
down €4,774 (-34.0%), from €14,053 to €9,280
- Current portion of long-term debt -€3,802
down €3,802 (-16.8%), from €22,695 to €18,892
- Gross operating margin +€4,525
up €4,525 (+16.1%), from €28,123 to €32,648
- Depreciation +€3,581
up €3,581 (+16.3%), from €21,970 to €25,551
- Provisions +€1,647
up €1,647 (+12.1%), from -€13,564 to -€11,917
- Financial charges -€547
down €547 (-21.5%), from €2,543 to €1,996
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 | €70,606 | €49,552 | -€21,053 | -29.8% |
| Fixed assets | 21/28 | €27,738 | €22,156 | -€5,582 | -20.1% |
| Tangible fixed assets | 22/27 | €27,738 | €22,156 | -€5,582 | -20.1% |
| Land and buildings | 22 | €20,643 | - | -€20,643 | |
| Plant, machinery and equipment | 23 | €7,095 | €8,147 | +€1,052 | +14.8% |
| Furniture and vehicles | 24 | - | €14,009 | +€14,009 | |
| Current assets | 29/58 | €42,868 | €27,396 | -€15,472 | -36.1% |
| Amounts receivable within one year | 40/41 | €30,653 | €25,040 | -€5,612 | -18.3% |
| Trade receivables | 40 | €20,576 | €15,289 | -€5,288 | -25.7% |
| Other amounts receivable | 41 | €10,076 | €9,751 | -€325 | -3.2% |
| Cash at bank and in hand | 54/58 | €9,401 | €1,476 | -€7,925 | -84.3% |
| Deferred charges and accrued income | 490/1 | €2,814 | €880 | -€1,934 | -68.7% |
| Total equity and liabilities | 10/49 | €70,606 | €49,552 | -€21,053 | -29.8% |
| Equity | 10/15 | -€58,212 | -€46,906 | +€11,305 | +19.4% |
| Contributions | 10/11 | €8,478 | €8,478 | = | 0.0% |
| Outside capital | 11 | €8,478 | €8,478 | = | 0.0% |
| Share premium | 1100/10 | €8,478 | €8,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,690 | -€55,384 | +€11,305 | +17.0% |
| Provisions and deferred taxes | 16 | €78,336 | €66,419 | -€11,917 | -15.2% |
| Provisions for liabilities and charges | 160/5 | €78,336 | €66,419 | -€11,917 | -15.2% |
| Pensions and similar obligations | 160 | €78,336 | €66,419 | -€11,917 | -15.2% |
| Amounts payable | 17/49 | €50,481 | €30,039 | -€20,442 | -40.5% |
| Amounts payable after more than one year | 17 | €11,756 | - | -€11,756 | |
| Financial debts | 170/4 | €11,756 | - | -€11,756 | |
| Amounts payable within one year | 42/48 | €38,725 | €30,039 | -€8,686 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €22,695 | €18,892 | -€3,802 | -16.8% |
| Trade debts | 44 | €1,977 | €1,867 | -€110 | -5.6% |
| Suppliers | 440/4 | €1,977 | €1,867 | -€110 | -5.6% |
| Taxes, remuneration and social security | 45 | €14,053 | €9,280 | -€4,774 | -34.0% |
| Taxes | 450/3 | €14,053 | €9,280 | -€4,774 | -34.0% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,970 | €25,551 | +€3,581 | +16.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,564 | -€11,917 | +€1,647 | +12.1% |
| Other operating charges | 640/8 | €2,432 | €2,130 | -€303 | -12.4% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €28,123 | €32,648 | +€4,525 | +16.1% |
| Operating profit (loss) | 9901 | €17,285 | €16,885 | -€401 | -2.3% |
| Financial income | 75/76B | €756 | €568 | -€188 | -24.8% |
| Recurring financial income | 75 | €756 | €568 | -€188 | -24.8% |
| Financial charges | 65/66B | €2,543 | €1,996 | -€547 | -21.5% |
| Recurring financial charges | 65 | €2,543 | €1,996 | -€547 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €15,498 | €15,457 | -€42 | -0.3% |
| Income taxes | 67/77 | €4,371 | €4,151 | -€219 | -5.0% |
| Profit (loss) for the period | 9904 | €11,128 | €11,305 | +€178 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,128 | €11,305 | +€178 | +1.6% |
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.