CompuWave: 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.
CompuWave
Largest movements
- Tangible fixed assets +€32,866
up €32,866 (+2532.8%), from €1,298 to €34,163
- Cash -€18,488
down €18,488 (-40.7%), from €45,465 to €26,977
mainly Investment in fixed assets (net) (-€35,108) and Tax, wage and social debts (-€548)
- Receivables within one year -€3,495
down €3,495 (-39.6%), from €8,828 to €5,333
of which Trade receivables: -€3,673
- Profit (loss) carried forward +€7,241
up €7,241 (+22.9%), from €31,606 to €38,847
- Trade debts +€2,802
up €2,802 (+60.3%), from €4,648 to €7,450
- Other debts +€1,448
new in 2025: €1,448
- Gross operating margin +€2,149
up €2,149 (+6.0%), from €35,690 to €37,839
- Staff costs +€1,787
up €1,787 (+8.1%), from €22,104 to €23,891
- Depreciation +€1,342
up €1,342 (+149.1%), from €900 to €2,242
- Other operating charges +€379
up €379 (+118.6%), from €319 to €698
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 | €61,146 | €71,884 | +€10,738 | +17.6% |
| Fixed assets | 21/28 | €1,298 | €34,163 | +€32,866 | +2532.8% |
| Tangible fixed assets | 22/27 | €1,298 | €34,163 | +€32,866 | +2532.8% |
| Furniture and vehicles | 24 | €1,298 | €34,163 | +€32,866 | +2532.8% |
| Current assets | 29/58 | €59,848 | €37,721 | -€22,127 | -37.0% |
| Stocks and contracts in progress | 3 | €3,990 | €4,279 | +€289 | +7.2% |
| Stocks | 30/36 | €3,990 | €4,279 | +€289 | +7.2% |
| Amounts receivable within one year | 40/41 | €8,828 | €5,333 | -€3,495 | -39.6% |
| Trade receivables | 40 | €8,828 | €5,155 | -€3,673 | -41.6% |
| Other amounts receivable | 41 | - | €178 | +€178 | |
| Cash at bank and in hand | 54/58 | €45,465 | €26,977 | -€18,488 | -40.7% |
| Deferred charges and accrued income | 490/1 | €1,566 | €1,132 | -€433 | -27.7% |
| Total equity and liabilities | 10/49 | €61,146 | €71,884 | +€10,738 | +17.6% |
| Equity | 10/15 | €52,057 | €59,298 | +€7,241 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,606 | €38,847 | +€7,241 | +22.9% |
| Amounts payable | 17/49 | €9,089 | €12,586 | +€3,498 | +38.5% |
| Amounts payable within one year | 42/48 | €8,883 | €12,586 | +€3,703 | +41.7% |
| Trade debts | 44 | €4,648 | €7,450 | +€2,802 | +60.3% |
| Suppliers | 440/4 | €4,648 | €7,450 | +€2,802 | +60.3% |
| Taxes, remuneration and social security | 45 | €4,236 | €3,688 | -€548 | -12.9% |
| Taxes | 450/3 | €4,236 | €3,688 | -€548 | -12.9% |
| Other amounts payable | 47/48 | - | €1,448 | +€1,448 | |
| Accrued charges and deferred income | 492/3 | €205 | - | -€205 | |
| Remuneration, social security and pensions | 62 | €22,104 | €23,891 | +€1,787 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €2,242 | +€1,342 | +149.1% |
| Other operating charges | 640/8 | €319 | €698 | +€379 | +118.6% |
| Gross operating margin | 9900 | €35,690 | €37,839 | +€2,149 | +6.0% |
| Operating profit (loss) | 9901 | €12,366 | €11,009 | -€1,358 | -11.0% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Non-recurring financial income | 76B | €31 | - | -€31 | |
| Financial charges | 65/66B | €46 | €80 | +€34 | +73.3% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €34 | +€34 | |
| Profit (loss) for the period before taxes | 9903 | €12,351 | €10,928 | -€1,423 | -11.5% |
| Income taxes | 67/77 | €3,597 | €3,688 | +€91 | +2.5% |
| Profit (loss) for the period | 9904 | €8,755 | €7,241 | -€1,514 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,755 | €7,241 | -€1,514 | -17.3% |
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 9 October 2026 via checked.be.