COMPUVER: 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.
COMPUVER
Largest movements
- Stocks and contracts +€6,388
up €6,388 (+72.0%), from €8,878 to €15,267
- Receivables within one year -€2,696
down €2,696 (-45.3%), from €5,950 to €3,254
of which Trade receivables: -€2,362
- Tangible fixed assets +€937
new in 2025: €937
- Cash -€842
down €842 (-4.6%), from €18,324 to €17,482
mainly Stocks and contracts (-€6,388) and Investment in fixed assets (net) (-€1,394)
- Other debts +€4,566
new in 2025: €4,566
- Trade debts +€1,209
up €1,209 (+72.8%), from €1,660 to €2,869
- Tax, wage and social debts -€1,050
down €1,050 (-52.4%), from €2,005 to €955
- Reserves -€1,016
down €1,016 (-4.6%), from €22,091 to €21,075
of which Distributable reserves: -€1,016
- Gross operating margin -€1,509
down €1,509 (-72.0%), from €2,097 to €588
- Depreciation +€457
new in 2025: €457
- Other operating charges -€309
down €309 (-27.5%), from €1,124 to €815
- Financial charges -€277
down €277 (-49.1%), from €565 to €288
- Taxes -€138
down €138 (-58.8%), from €234 to €96
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 | €33,193 | €36,980 | +€3,787 | +11.4% |
| Fixed assets | 21/28 | - | €937 | +€937 | |
| Tangible fixed assets | 22/27 | - | €937 | +€937 | |
| Plant, machinery and equipment | 23 | - | €937 | +€937 | |
| Current assets | 29/58 | €33,193 | €36,043 | +€2,850 | +8.6% |
| Stocks and contracts in progress | 3 | €8,878 | €15,267 | +€6,388 | +72.0% |
| Stocks | 30/36 | €8,878 | €15,267 | +€6,388 | +72.0% |
| Amounts receivable within one year | 40/41 | €5,950 | €3,254 | -€2,696 | -45.3% |
| Trade receivables | 40 | €5,358 | €2,996 | -€2,362 | -44.1% |
| Other amounts receivable | 41 | €592 | €258 | -€334 | -56.5% |
| Current investments | 50/53 | €40 | €40 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,324 | €17,482 | -€842 | -4.6% |
| Total equity and liabilities | 10/49 | €33,193 | €36,980 | +€3,787 | +11.4% |
| Equity | 10/15 | €29,528 | €28,512 | -€1,016 | -3.4% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €22,091 | €21,075 | -€1,016 | -4.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €20,232 | €19,216 | -€1,016 | -5.0% |
| Amounts payable | 17/49 | €3,665 | €8,468 | +€4,803 | +131.1% |
| Amounts payable within one year | 42/48 | €3,665 | €8,468 | +€4,803 | +131.1% |
| Financial debts | 43 | - | €78 | +€78 | |
| Credit institutions | 430/8 | - | €78 | +€78 | |
| Trade debts | 44 | €1,660 | €2,869 | +€1,209 | +72.8% |
| Suppliers | 440/4 | €1,660 | €2,869 | +€1,209 | +72.8% |
| Taxes, remuneration and social security | 45 | €2,005 | €955 | -€1,050 | -52.4% |
| Taxes | 450/3 | €2,005 | €955 | -€1,050 | -52.4% |
| Other amounts payable | 47/48 | - | €4,566 | +€4,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €457 | +€457 | |
| Other operating charges | 640/8 | €1,124 | €815 | -€309 | -27.5% |
| Gross operating margin | 9900 | €2,097 | €588 | -€1,509 | -72.0% |
| Operating profit (loss) | 9901 | €973 | -€684 | -€1,657 | |
| Financial income | 75/76B | €0 | €52 | +€52 | +259800.0% |
| Recurring financial income | 75 | €0 | €52 | +€52 | +259800.0% |
| Financial charges | 65/66B | €565 | €288 | -€277 | -49.1% |
| Recurring financial charges | 65 | €565 | €288 | -€277 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €409 | -€920 | -€1,328 | |
| Income taxes | 67/77 | €234 | €96 | -€138 | -58.8% |
| Profit (loss) for the period | 9904 | €175 | -€1,016 | -€1,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €175 | -€1,016 | -€1,191 |
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 12 October 2026 via checked.be.