G. COMPUTER CONSULT: 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.
G. COMPUTER CONSULT
Largest movements
- Tangible fixed assets -€38,960
down €38,960 (-12.3%), from €316,297 to €277,337
of which Furniture and vehicles: -€25,255
- Receivables after one year -€33,002
down €33,002 (-11.7%), from €282,196 to €249,194
- Receivables within one year -€27,544
down €27,544 (-52.1%), from €52,864 to €25,320
of which Trade receivables: -€27,704
- Cash +€23,128
up €23,128 (+267.4%), from €8,648 to €31,776
mainly Depreciation (+€39,734) and Net result for the year (+€39,050)
- Deferred charges and accrued income +€10,093
up €10,093 (+43.5%), from €23,184 to €33,277
- Provisions -€21,241
down €21,241 (-20.9%), from €101,561 to €80,321
of which Provisions for liabilities and charges: -€18,000
- Debts after one year -€15,614
down €15,614 (-32.1%), from €48,583 to €32,968
- Other debts -€11,600
down €11,600 (-19.6%), from €59,100 to €47,500
- Reserves -€8,793
down €8,793 (-2.2%), from €391,296 to €382,503
of which Tax-exempt reserves: -€6,293
- Gross operating margin -€38,241
down €38,241 (-28.3%), from €135,292 to €97,050
- Depreciation +€23,307
up €23,307 (+141.9%), from €16,427 to €39,734
- Taxes -€17,394
down €17,394 (-49.3%), from €35,254 to €17,860
- Other operating charges +€5,550
up €5,550 (+273.8%), from €2,027 to €7,577
- Financial charges +€2,117
up €2,117 (+285.7%), from €741 to €2,858
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 | €683,189 | €616,905 | -€66,284 | -9.7% |
| Fixed assets | 21/28 | €316,297 | €277,337 | -€38,960 | -12.3% |
| Tangible fixed assets | 22/27 | €316,297 | €277,337 | -€38,960 | -12.3% |
| Plant, machinery and equipment | 23 | - | €546 | +€546 | |
| Furniture and vehicles | 24 | €124,504 | €99,249 | -€25,255 | -20.3% |
| Leasing and similar rights | 25 | €160,176 | €150,166 | -€10,009 | -6.2% |
| Other tangible fixed assets | 26 | €31,617 | €27,375 | -€4,242 | -13.4% |
| Current assets | 29/58 | €366,892 | €339,568 | -€27,324 | -7.4% |
| Amounts receivable after more than one year | 29 | €282,196 | €249,194 | -€33,002 | -11.7% |
| Other amounts receivable | 291 | €282,196 | €249,194 | -€33,002 | -11.7% |
| Amounts receivable within one year | 40/41 | €52,864 | €25,320 | -€27,544 | -52.1% |
| Trade receivables | 40 | €46,385 | €18,681 | -€27,704 | -59.7% |
| Other amounts receivable | 41 | €6,479 | €6,640 | +€161 | +2.5% |
| Cash at bank and in hand | 54/58 | €8,648 | €31,776 | +€23,128 | +267.4% |
| Deferred charges and accrued income | 490/1 | €23,184 | €33,277 | +€10,093 | +43.5% |
| Total equity and liabilities | 10/49 | €683,189 | €616,905 | -€66,284 | -9.7% |
| Equity | 10/15 | €435,968 | €427,518 | -€8,450 | -1.9% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €391,296 | €382,503 | -€8,793 | -2.2% |
| Tax-exempt reserves | 132 | €52,091 | €45,798 | -€6,293 | -12.1% |
| Distributable reserves | 133 | €339,205 | €336,705 | -€2,500 | -0.7% |
| Profit (loss) carried forward | 14 | €36,615 | €36,958 | +€344 | +0.9% |
| Provisions and deferred taxes | 16 | €101,561 | €80,321 | -€21,241 | -20.9% |
| Provisions for liabilities and charges | 160/5 | €74,739 | €56,739 | -€18,000 | -24.1% |
| Other liabilities and charges | 164/5 | €74,739 | €56,739 | -€18,000 | -24.1% |
| Deferred taxes | 168 | €26,823 | €23,582 | -€3,241 | -12.1% |
| Amounts payable | 17/49 | €145,660 | €109,066 | -€36,594 | -25.1% |
| Amounts payable after more than one year | 17 | €48,583 | €32,968 | -€15,614 | -32.1% |
| Financial debts | 170/4 | €48,583 | €32,968 | -€15,614 | -32.1% |
| Amounts payable within one year | 42/48 | €94,966 | €75,842 | -€19,124 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €20,565 | €15,366 | -€5,199 | -25.3% |
| Trade debts | 44 | €97 | €892 | +€796 | +824.1% |
| Suppliers | 440/4 | €97 | €892 | +€796 | +824.1% |
| Taxes, remuneration and social security | 45 | €15,204 | €12,083 | -€3,121 | -20.5% |
| Taxes | 450/3 | €13,504 | €12,083 | -€1,421 | -10.5% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €59,100 | €47,500 | -€11,600 | -19.6% |
| Accrued charges and deferred income | 492/3 | €2,111 | €256 | -€1,855 | -87.9% |
| Non-recurring operating income | 76A | €33,759 | - | -€33,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,427 | €39,734 | +€23,307 | +141.9% |
| Other operating charges | 640/8 | €2,027 | €7,577 | +€5,550 | +273.8% |
| Gross operating margin | 9900 | €135,292 | €97,050 | -€38,241 | -28.3% |
| Operating profit (loss) | 9901 | €116,838 | €49,740 | -€67,099 | -57.4% |
| Financial income | 75/76B | €6,985 | €6,788 | -€197 | -2.8% |
| Recurring financial income | 75 | €6,985 | €6,788 | -€197 | -2.8% |
| Financial charges | 65/66B | €741 | €2,858 | +€2,117 | +285.7% |
| Recurring financial charges | 65 | €741 | €2,858 | +€2,117 | +285.7% |
| Profit (loss) for the period before taxes | 9903 | €123,083 | €53,670 | -€69,413 | -56.4% |
| Transfer from deferred taxes | 780 | €3,241 | €3,241 | = | 0.0% |
| Income taxes | 67/77 | €35,254 | €17,860 | -€17,394 | -49.3% |
| Profit (loss) for the period | 9904 | €91,069 | €39,050 | -€52,019 | -57.1% |
| Transfer from tax-exempt reserves | 789 | €6,293 | €6,293 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,363 | €45,344 | -€52,019 | -53.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.