CSJ COMPUTERS: 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.
CSJ COMPUTERS
Largest movements
- Stocks and contracts -€12,995
no longer reported in 2025 (was €12,995)
- Receivables within one year +€779
up €779 (+86.9%), from €897 to €1,676
of which Trade receivables: +€779
- Profit (loss) carried forward -€9,023
down €9,023 (-51.2%), from -€17,614 to -€26,637
- Trade debts -€2,664
down €2,664 (-57.1%), from €4,667 to €2,003
- Other debts -€1,439
down €1,439 (-1.9%), from €77,457 to €76,018
- Other operating charges -€13,144
down €13,144 (-80.6%), from €16,306 to €3,162
- Write-downs +€9,746
up €9,746 (+300.0%), from €3,249 to €12,995
- Gross operating margin -€290
down €290 (-3.4%), from €8,505 to €8,215
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 | €77,348 | €64,240 | -€13,108 | -16.9% |
| Fixed assets | 21/28 | €62,204 | €62,204 | = | 0.0% |
| Tangible fixed assets | 22/27 | €62,204 | €62,204 | = | 0.0% |
| Other tangible fixed assets | 26 | €62,204 | €62,204 | = | 0.0% |
| Current assets | 29/58 | €15,144 | €2,036 | -€13,108 | -86.6% |
| Stocks and contracts in progress | 3 | €12,995 | - | -€12,995 | |
| Stocks | 30/36 | €12,995 | - | -€12,995 | |
| Amounts receivable within one year | 40/41 | €897 | €1,676 | +€779 | +86.9% |
| Trade receivables | 40 | €650 | €1,429 | +€779 | +119.9% |
| Other amounts receivable | 41 | €247 | €247 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €389 | - | -€389 | |
| Deferred charges and accrued income | 490/1 | €863 | €360 | -€503 | -58.3% |
| Total equity and liabilities | 10/49 | €77,348 | €64,240 | -€13,108 | -16.9% |
| Equity | 10/15 | -€4,839 | -€13,862 | -€9,023 | -186.5% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €325 | €325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €325 | €325 | = | 0.0% |
| Reserves not available under the articles | 1311 | €325 | €325 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,614 | -€26,637 | -€9,023 | -51.2% |
| Amounts payable | 17/49 | €82,186 | €78,102 | -€4,084 | -5.0% |
| Amounts payable within one year | 42/48 | €82,186 | €78,102 | -€4,084 | -5.0% |
| Financial debts | 43 | - | €19 | +€19 | |
| Credit institutions | 430/8 | - | €19 | +€19 | |
| Trade debts | 44 | €4,667 | €2,003 | -€2,664 | -57.1% |
| Suppliers | 440/4 | €4,667 | €2,003 | -€2,664 | -57.1% |
| Taxes, remuneration and social security | 45 | €63 | €63 | = | 0.0% |
| Taxes | 450/3 | €63 | €63 | = | 0.0% |
| Other amounts payable | 47/48 | €77,457 | €76,018 | -€1,439 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,249 | €12,995 | +€9,746 | +300.0% |
| Other operating charges | 640/8 | €16,306 | €3,162 | -€13,144 | -80.6% |
| Gross operating margin | 9900 | €8,505 | €8,215 | -€290 | -3.4% |
| Operating profit (loss) | 9901 | -€11,049 | -€7,941 | +€3,108 | +28.1% |
| Financial charges | 65/66B | €1,057 | €1,082 | +€25 | +2.4% |
| Recurring financial charges | 65 | €1,057 | €1,082 | +€25 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,106 | -€9,023 | +€3,083 | +25.5% |
| Profit (loss) for the period | 9904 | -€12,106 | -€9,023 | +€3,083 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,106 | -€9,023 | +€3,083 | +25.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.