CSP - COMPUTING: 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.
CSP - COMPUTING
Largest movements
- Cash +€17,305
up €17,305 (+52.7%), from €32,825 to €50,130
mainly Net result for the year (+€16,771) and Depreciation (+€13,049)
- Tangible fixed assets -€10,681
down €10,681 (-22.2%), from €48,038 to €37,357
of which Furniture and vehicles: -€9,659
- Receivables within one year +€1,414
up €1,414 (+6.5%), from €21,857 to €23,271
of which Trade receivables: +€1,414
- Reserves +€16,771
up €16,771 (+30.1%), from €55,680 to €72,452
of which Distributable reserves: +€16,771
- Debts after one year -€7,078
down €7,078 (-31.9%), from €22,182 to €15,104
- Trade debts -€4,498
down €4,498 (-68.4%), from €6,571 to €2,073
- Tax, wage and social debts +€4,355
up €4,355 (+169.2%), from €2,573 to €6,928
- Other debts -€1,857
down €1,857 (-31.0%), from €5,990 to €4,133
- Gross operating margin +€12,588
up €12,588 (+50.3%), from €25,029 to €37,617
- Taxes +€3,507
up €3,507 (+125.2%), from €2,801 to €6,309
- Financial income +€1,022
up €1,022 (+836.3%), from €122 to €1,145
- Depreciation +€687
up €687 (+5.6%), from €12,362 to €13,049
- Other operating charges +€639
up €639 (+101.5%), from €629 to €1,268
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 | €105,975 | €113,968 | +€7,993 | +7.5% |
| Fixed assets | 21/28 | €48,168 | €37,487 | -€10,681 | -22.2% |
| Tangible fixed assets | 22/27 | €48,038 | €37,357 | -€10,681 | -22.2% |
| Plant, machinery and equipment | 23 | €531 | - | -€531 | |
| Furniture and vehicles | 24 | €45,091 | €35,432 | -€9,659 | -21.4% |
| Other tangible fixed assets | 26 | €2,415 | €1,924 | -€491 | -20.3% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €57,807 | €76,481 | +€18,674 | +32.3% |
| Stocks and contracts in progress | 3 | €472 | €472 | = | 0.0% |
| Stocks | 30/36 | €472 | €472 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,857 | €23,271 | +€1,414 | +6.5% |
| Trade receivables | 40 | €21,621 | €23,036 | +€1,414 | +6.5% |
| Other amounts receivable | 41 | €235 | €235 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,825 | €50,130 | +€17,305 | +52.7% |
| Deferred charges and accrued income | 490/1 | €2,654 | €2,608 | -€45 | -1.7% |
| Total equity and liabilities | 10/49 | €105,975 | €113,968 | +€7,993 | +7.5% |
| Equity | 10/15 | €61,880 | €78,652 | +€16,771 | +27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,680 | €72,452 | +€16,771 | +30.1% |
| Tax-exempt reserves | 132 | €4,879 | €4,879 | = | 0.0% |
| Distributable reserves | 133 | €50,801 | €67,572 | +€16,771 | +33.0% |
| Amounts payable | 17/49 | €44,095 | €35,316 | -€8,779 | -19.9% |
| Amounts payable after more than one year | 17 | €22,182 | €15,104 | -€7,078 | -31.9% |
| Financial debts | 170/4 | €22,182 | €15,104 | -€7,078 | -31.9% |
| Amounts payable within one year | 42/48 | €21,913 | €20,212 | -€1,701 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €6,779 | €7,078 | +€299 | +4.4% |
| Trade debts | 44 | €6,571 | €2,073 | -€4,498 | -68.4% |
| Suppliers | 440/4 | €6,571 | €2,073 | -€4,498 | -68.4% |
| Taxes, remuneration and social security | 45 | €2,573 | €6,928 | +€4,355 | +169.2% |
| Taxes | 450/3 | €2,573 | €6,928 | +€4,355 | +169.2% |
| Other amounts payable | 47/48 | €5,990 | €4,133 | -€1,857 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,362 | €13,049 | +€687 | +5.6% |
| Other operating charges | 640/8 | €629 | €1,268 | +€639 | +101.5% |
| Gross operating margin | 9900 | €25,029 | €37,617 | +€12,588 | +50.3% |
| Operating profit (loss) | 9901 | €12,038 | €23,300 | +€11,262 | +93.6% |
| Financial income | 75/76B | €122 | €1,145 | +€1,022 | +836.3% |
| Recurring financial income | 75 | €122 | €1,145 | +€1,022 | +836.3% |
| Financial charges | 65/66B | €1,596 | €1,365 | -€232 | -14.5% |
| Recurring financial charges | 65 | €1,596 | €1,365 | -€232 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €10,564 | €23,080 | +€12,516 | +118.5% |
| Income taxes | 67/77 | €2,801 | €6,309 | +€3,507 | +125.2% |
| Profit (loss) for the period | 9904 | €7,763 | €16,771 | +€9,008 | +116.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,763 | €16,771 | +€9,008 | +116.0% |
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.