DE COMPUTERFABRIEK: 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.
DE COMPUTERFABRIEK
Largest movements
- Stocks and contracts +€47,178
up €47,178 (+13.3%), from €355,576 to €402,754
- Cash -€30,853
down €30,853 (-21.2%), from €145,397 to €114,544
mainly Other debts (-€48,745) and Stocks and contracts (-€47,178)
- Receivables within one year -€27,333
down €27,333 (-38.4%), from €71,136 to €43,804
of which Trade receivables: -€26,229
- Tangible fixed assets -€25,502
down €25,502 (-3.3%), from €770,980 to €745,478
of which Land and buildings: -€41,296
- Other debts -€48,745
down €48,745 (-64.2%), from €75,977 to €27,232
- Trade debts -€36,794
down €36,794 (-15.5%), from €236,945 to €200,150
- Reserves +€28,403
up €28,403 (+32.0%), from €88,893 to €117,296
- Debts after one year +€15,430
up €15,430 (+2.1%), from €729,001 to €744,431
- Gross operating margin -€36,409
down €36,409 (-5.5%), from €665,984 to €629,575
- Staff costs -€24,608
down €24,608 (-5.1%), from €480,306 to €455,698
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.
Derived cash bridge
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 | €1,364,791 | €1,329,013 | -€35,778 | -2.6% |
| Fixed assets | 21/28 | €785,028 | €758,276 | -€26,752 | -3.4% |
| Intangible fixed assets | 21 | €13,990 | €10,490 | -€3,500 | -25.0% |
| Tangible fixed assets | 22/27 | €770,980 | €745,478 | -€25,502 | -3.3% |
| Land and buildings | 22 | €722,923 | €681,627 | -€41,296 | -5.7% |
| Plant, machinery and equipment | 23 | €21,644 | €15,632 | -€6,013 | -27.8% |
| Furniture and vehicles | 24 | €26,413 | €19,551 | -€6,862 | -26.0% |
| Leasing and similar rights | 25 | - | €28,668 | +€28,668 | |
| Financial fixed assets | 28 | €57 | €2,307 | +€2,250 | +3,935% |
| Current assets | 29/58 | €579,763 | €570,737 | -€9,026 | -1.6% |
| Stocks and contracts in progress | 3 | €355,576 | €402,754 | +€47,178 | +13.3% |
| Stocks | 30/36 | €355,576 | €402,754 | +€47,178 | +13.3% |
| Amounts receivable within one year | 40/41 | €71,136 | €43,804 | -€27,333 | -38.4% |
| Trade receivables | 40 | €69,963 | €43,733 | -€26,229 | -37.5% |
| Other amounts receivable | 41 | €1,174 | €70 | -€1,103 | -94.0% |
| Cash at bank and in hand | 54/58 | €145,397 | €114,544 | -€30,853 | -21.2% |
| Deferred charges and accrued income | 490/1 | €7,654 | €9,636 | +€1,982 | +25.9% |
| Total equity and liabilities | 10/49 | €1,364,791 | €1,329,013 | -€35,778 | -2.6% |
| Equity | 10/15 | €126,393 | €154,796 | +€28,403 | +22.5% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €88,893 | €117,296 | +€28,403 | +32.0% |
| Distributable reserves | 133 | €88,893 | €117,296 | +€28,403 | +32.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,238,398 | €1,174,217 | -€64,181 | -5.2% |
| Amounts payable after more than one year | 17 | €729,001 | €744,431 | +€15,430 | +2.1% |
| Financial debts | 170/4 | €729,001 | €744,431 | +€15,430 | +2.1% |
| Amounts payable within one year | 42/48 | €494,721 | €420,729 | -€73,992 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €52,533 | €61,274 | +€8,741 | +16.6% |
| Trade debts | 44 | €236,945 | €200,150 | -€36,794 | -15.5% |
| Suppliers | 440/4 | €236,945 | €200,150 | -€36,794 | -15.5% |
| Taxes, remuneration and social security | 45 | €129,267 | €132,073 | +€2,806 | +2.2% |
| Taxes | 450/3 | €29,422 | €29,549 | +€127 | +0.4% |
| Remuneration and social security | 454/9 | €99,845 | €102,524 | +€2,679 | +2.7% |
| Other amounts payable | 47/48 | €75,977 | €27,232 | -€48,745 | -64.2% |
| Accrued charges and deferred income | 492/3 | €14,676 | €9,058 | -€5,618 | -38.3% |
| Remuneration, social security and pensions | 62 | €480,306 | €455,698 | -€24,608 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,836 | €68,957 | +€4,121 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €8,768 | €14,631 | +€5,863 | +66.9% |
| Gross operating margin | 9900 | €665,984 | €629,575 | -€36,409 | -5.5% |
| Operating profit (loss) | 9901 | €112,075 | €90,289 | -€21,785 | -19.4% |
| Financial income | 75/76B | €737 | €3,227 | +€2,490 | +338% |
| Recurring financial income | 75 | €737 | €3,227 | +€2,490 | +338% |
| Financial charges | 65/66B | €50,506 | €51,260 | +€754 | +1.5% |
| Recurring financial charges | 65 | €50,506 | €51,260 | +€754 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €62,306 | €42,256 | -€20,050 | -32.2% |
| Income taxes | 67/77 | €7,224 | €12,136 | +€4,911 | +68.0% |
| Profit (loss) for the period | 9904 | €55,082 | €30,121 | -€24,961 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,082 | €30,121 | -€24,961 | -45.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.