FOREBUCK COMPUTER SERVICES: what changed
Two fiscal 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.
FOREBUCK COMPUTER SERVICES
Largest movements
- Cash +€51,778
up €51,778 (+74.4%), from €69,605 to €121,383
mainly Net result for the year (+€46,673) and Receivables within one year (+€14,573)
- Deferred charges and accrued income +€26,093
new in 2025: €26,093
- Receivables within one year -€14,573
down €14,573 (-87.4%), from €16,675 to €2,102
of which Trade receivables: -€16,675
- Tangible fixed assets -€12,620
down €12,620 (-3.7%), from €338,561 to €325,941
- Reserves +€46,000
up €46,000 (+68.8%), from €66,860 to €112,860
of which Non-distributable reserves: +€46,000
- Gross operating margin +€112,163
up €112,163, from -€33,997 to €78,166
- Taxes +€7,764
up €7,764 (+5790.9%), from €134 to €7,898
- Financial charges +€2,046
up €2,046 (+33.8%), from €6,059 to €8,104
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 | €424,890 | €475,568 | +€50,678 | +11.9% |
| Fixed assets | 21/28 | €338,611 | €325,991 | -€12,620 | -3.7% |
| Tangible fixed assets | 22/27 | €338,561 | €325,941 | -€12,620 | -3.7% |
| Land and buildings | 22 | €338,561 | €325,941 | -€12,620 | -3.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €86,280 | €149,578 | +€63,298 | +73.4% |
| Amounts receivable within one year | 40/41 | €16,675 | €2,102 | -€14,573 | -87.4% |
| Trade receivables | 40 | €16,675 | - | -€16,675 | |
| Other amounts receivable | 41 | - | €2,102 | +€2,102 | |
| Cash at bank and in hand | 54/58 | €69,605 | €121,383 | +€51,778 | +74.4% |
| Deferred charges and accrued income | 490/1 | - | €26,093 | +€26,093 | |
| Total equity and liabilities | 10/49 | €424,890 | €475,568 | +€50,678 | +11.9% |
| Equity | 10/15 | €309,887 | €356,560 | +€46,673 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,860 | €112,860 | +€46,000 | +68.8% |
| Non-distributable reserves | 130/1 | €65,000 | €111,000 | +€46,000 | +70.8% |
| Other | 1319 | €65,000 | €111,000 | +€46,000 | +70.8% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,427 | €225,100 | +€673 | +0.3% |
| Amounts payable | 17/49 | €115,004 | €119,009 | +€4,005 | +3.5% |
| Amounts payable within one year | 42/48 | €115,004 | €119,009 | +€4,005 | +3.5% |
| Trade debts | 44 | €2,791 | €3,718 | +€927 | +33.2% |
| Suppliers | 440/4 | €2,791 | €3,718 | +€927 | +33.2% |
| Taxes, remuneration and social security | 45 | €10,762 | €9,960 | -€802 | -7.4% |
| Taxes | 450/3 | €10,762 | €9,960 | -€802 | -7.4% |
| Other amounts payable | 47/48 | €101,451 | €105,330 | +€3,880 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,620 | €12,620 | = | 0.0% |
| Other operating charges | 640/8 | €2,656 | €2,870 | +€214 | +8.0% |
| Gross operating margin | 9900 | -€33,997 | €78,166 | +€112,163 | |
| Operating profit (loss) | 9901 | -€49,273 | €62,676 | +€111,949 | |
| Financial charges | 65/66B | €6,059 | €8,104 | +€2,046 | +33.8% |
| Recurring financial charges | 65 | €6,059 | €8,104 | +€2,046 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€55,332 | €54,572 | +€109,903 | |
| Transfer from deferred taxes | 780 | €14,005 | - | -€14,005 | |
| Income taxes | 67/77 | €134 | €7,898 | +€7,764 | +5790.9% |
| Profit (loss) for the period | 9904 | -€41,461 | €46,673 | +€88,134 | |
| Transfer from tax-exempt reserves | 789 | €26,703 | - | -€26,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,758 | €46,673 | +€61,431 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.