COMPUTREND: 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.
COMPUTREND
Largest movements
- Cash +€102,371
up €102,371 (+53.9%), from €189,877 to €292,248
mainly Net result for the year (+€107,823) and Current investments (+€75,000)
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Tangible fixed assets -€16,324
down €16,324 (-5.9%), from €274,404 to €258,080
of which Land and buildings: -€15,641
- Receivables within one year +€8,277
up €8,277 (+9.0%), from €92,326 to €100,603
of which Trade receivables: +€19,114
- Stocks and contracts +€7,267
up €7,267 (+132.6%), from €5,482 to €12,748
- Trade debts +€28,507
up €28,507 (+40.6%), from €70,177 to €98,684
- Debts after one year -€24,258
down €24,258 (-15.1%), from €160,666 to €136,407
- Reserves +€14,088
up €14,088 (+4.2%), from €335,953 to €350,040
of which Distributable reserves: +€14,088
- Tax, wage and social debts +€7,299
up €7,299 (+37.7%), from €19,376 to €26,675
of which Taxes: +€7,281
- Gross operating margin +€67,235
up €67,235 (+61.0%), from €110,153 to €177,388
- Taxes +€19,448
up €19,448 (+72.6%), from €26,769 to €46,216
- Financial income -€9,576
down €9,576 (-85.9%), from €11,142 to €1,567
- Depreciation -€3,040
down €3,040 (-14.8%), from €20,603 to €17,563
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 | €642,434 | €668,897 | +€26,463 | +4.1% |
| Fixed assets | 21/28 | €274,811 | €258,485 | -€16,326 | -5.9% |
| Tangible fixed assets | 22/27 | €274,404 | €258,080 | -€16,324 | -5.9% |
| Land and buildings | 22 | €267,761 | €252,120 | -€15,641 | -5.8% |
| Plant, machinery and equipment | 23 | €5,343 | €4,002 | -€1,341 | -25.1% |
| Furniture and vehicles | 24 | €1,301 | €1,958 | +€658 | +50.6% |
| Financial fixed assets | 28 | €407 | €405 | -€2 | -0.6% |
| Current assets | 29/58 | €367,623 | €410,412 | +€42,789 | +11.6% |
| Stocks and contracts in progress | 3 | €5,482 | €12,748 | +€7,267 | +132.6% |
| Stocks | 30/36 | €5,482 | €12,748 | +€7,267 | +132.6% |
| Amounts receivable within one year | 40/41 | €92,326 | €100,603 | +€8,277 | +9.0% |
| Trade receivables | 40 | €78,832 | €97,946 | +€19,114 | +24.2% |
| Other amounts receivable | 41 | €13,494 | €2,657 | -€10,837 | -80.3% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €189,877 | €292,248 | +€102,371 | +53.9% |
| Deferred charges and accrued income | 490/1 | €4,939 | €4,813 | -€127 | -2.6% |
| Total equity and liabilities | 10/49 | €642,434 | €668,897 | +€26,463 | +4.1% |
| Equity | 10/15 | €367,798 | €381,886 | +€14,088 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €335,953 | €350,040 | +€14,088 | +4.2% |
| Tax-exempt reserves | 132 | €10,061 | €10,061 | = | 0.0% |
| Distributable reserves | 133 | €325,892 | €339,979 | +€14,088 | +4.3% |
| Profit (loss) carried forward | 14 | €19,445 | €19,445 | = | 0.0% |
| Amounts payable | 17/49 | €274,636 | €287,011 | +€12,375 | +4.5% |
| Amounts payable after more than one year | 17 | €160,666 | €136,407 | -€24,258 | -15.1% |
| Financial debts | 170/4 | €160,666 | €136,407 | -€24,258 | -15.1% |
| Amounts payable within one year | 42/48 | €113,475 | €150,108 | +€36,634 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €23,921 | €24,258 | +€337 | +1.4% |
| Trade debts | 44 | €70,177 | €98,684 | +€28,507 | +40.6% |
| Suppliers | 440/4 | €70,177 | €98,684 | +€28,507 | +40.6% |
| Taxes, remuneration and social security | 45 | €19,376 | €26,675 | +€7,299 | +37.7% |
| Taxes | 450/3 | €16,167 | €23,448 | +€7,281 | +45.0% |
| Remuneration and social security | 454/9 | €3,209 | €3,227 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €0 | €491 | +€491 | |
| Accrued charges and deferred income | 492/3 | €496 | €496 | -€1 | -0.1% |
| Non-recurring operating income | 76A | - | €19,000 | +€19,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,603 | €17,563 | -€3,040 | -14.8% |
| Other operating charges | 640/8 | €1,740 | €1,857 | +€117 | +6.7% |
| Gross operating margin | 9900 | €110,153 | €177,388 | +€67,235 | +61.0% |
| Operating profit (loss) | 9901 | €87,810 | €157,968 | +€70,158 | +79.9% |
| Financial income | 75/76B | €11,142 | €1,567 | -€9,576 | -85.9% |
| Recurring financial income | 75 | €11,142 | €1,567 | -€9,576 | -85.9% |
| Financial charges | 65/66B | €5,781 | €5,495 | -€285 | -4.9% |
| Recurring financial charges | 65 | €5,781 | €5,495 | -€285 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €93,172 | €154,039 | +€60,867 | +65.3% |
| Income taxes | 67/77 | €26,769 | €46,216 | +€19,448 | +72.6% |
| Profit (loss) for the period | 9904 | €66,403 | €107,823 | +€41,420 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,403 | €107,823 | +€41,420 | +62.4% |
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.