GENERAL COMPUTERS: 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.
What changed
GENERAL COMPUTERS
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€28,980
2024 · -€64,655+€35,676
Equity
€651,120
2024 · €680,100-€28,980
Cash
€4,341
2024 · €7,606-€3,265
Balance sheet total
€1.7m
2024 · €1.8m-€8,890
Largest movements
Assets
- Receivables within one year +€28,511
up €28,511 (+2.4%), from €1.2m to €1.2m
of which Trade receivables: +€75,239
Equity and liabilities
- Trade debts +€93,594
up €93,594 (+20.7%), from €452,012 to €545,606
- Short-term financial debts -€65,118
down €65,118 (-16.3%), from €399,250 to €334,132
of which Other loans: -€65,118
- Profit (loss) carried forward -€28,980
down €28,980 (-44.8%), from -€64,655 to -€93,635
Income statement
- Write-downs -€27,985
no longer reported in 2025 (was €27,985)
- Staff costs +€25,949
up €25,949 (+2.4%), from €1.1m to €1.1m
- Gross operating margin +€22,286
up €22,286 (+2.0%), from €1.1m to €1.1m
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.
Result 2024
-€64,655
Gross operating margin
+€22,286
Staff costs
-€25,949
Depreciation
+€1,454
Write-downs
+€27,985
Other operating charges
+€7,415
Financial income
+€1,137
Financial charges
+€8,284
Taxes
-€6,937
Result 2025
-€28,980
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.
From operations
+€80,386
Investment
-€1,649
Financing
-€82,001
Cash 2024
€7,606
From operations (derived)
+€80,386
Net result for the year
-€28,980
Depreciation
+€21,594
Stocks and contracts
+€16,398
Receivables within one year
-€28,511
Deferred charges and accrued income
-€2,206
Trade debts
+€93,594
Tax, wage and social debts
+€13,997
Accrued charges and deferred income
-€5,500
Investment (derived)
-€1,649
Investment in fixed assets (net)
-€1,649
Financing
-€82,001
Debts after one year
-€15,258
Current portion of long-term debt
-€1,626
Short-term financial debts
-€65,118
Cash 2025
€4,341
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,756,867 | €1,747,977 | -€8,890 | -0.5% |
| Fixed assets | 21/28 | €142,537 | €122,593 | -€19,945 | -14.0% |
| Intangible fixed assets | 21 | €9,751 | €6,726 | -€3,026 | -31.0% |
| Tangible fixed assets | 22/27 | €128,538 | €111,619 | -€16,919 | -13.2% |
| Plant, machinery and equipment | 23 | €21,179 | €12,082 | -€9,097 | -43.0% |
| Furniture and vehicles | 24 | €11,024 | €3,203 | -€7,822 | -70.9% |
| Other tangible fixed assets | 26 | €96,335 | €96,335 | = | 0.0% |
| Financial fixed assets | 28 | €4,248 | €4,248 | = | 0.0% |
| Current assets | 29/58 | €1,614,329 | €1,625,384 | +€11,055 | +0.7% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €77,856 | €61,458 | -€16,398 | -21.1% |
| Stocks | 30/36 | €77,856 | €61,458 | -€16,398 | -21.1% |
| Amounts receivable within one year | 40/41 | €1,164,868 | €1,193,378 | +€28,511 | +2.4% |
| Trade receivables | 40 | €158,193 | €233,432 | +€75,239 | +47.6% |
| Other amounts receivable | 41 | €1,006,675 | €959,947 | -€46,728 | -4.6% |
| Cash at bank and in hand | 54/58 | €7,606 | €4,341 | -€3,265 | -42.9% |
| Deferred charges and accrued income | 490/1 | €14,000 | €16,206 | +€2,206 | +15.8% |
| Total equity and liabilities | 10/49 | €1,756,867 | €1,747,977 | -€8,890 | -0.5% |
| Equity | 10/15 | €680,100 | €651,120 | -€28,980 | -4.3% |
| Contributions | 10/11 | €601,142 | €601,142 | = | 0.0% |
| Capital | 10 | €601,142 | €601,142 | = | 0.0% |
| Issued capital | 100 | €601,142 | €601,142 | = | 0.0% |
| Reserves | 13 | €143,613 | €143,613 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60,114 | €60,114 | = | 0.0% |
| Legal reserve | 130 | €60,114 | €60,114 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,825 | €33,825 | = | 0.0% |
| Distributable reserves | 133 | €49,674 | €49,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,655 | -€93,635 | -€28,980 | -44.8% |
| Amounts payable | 17/49 | €1,076,767 | €1,096,857 | +€20,090 | +1.9% |
| Amounts payable after more than one year | 17 | €19,918 | €4,660 | -€15,258 | -76.6% |
| Financial debts | 170/4 | €19,918 | €4,660 | -€15,258 | -76.6% |
| Amounts payable within one year | 42/48 | €1,043,849 | €1,084,697 | +€40,847 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €16,884 | €15,258 | -€1,626 | -9.6% |
| Financial debts | 43 | €399,250 | €334,132 | -€65,118 | -16.3% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Other loans | 439 | €99,250 | €34,132 | -€65,118 | -65.6% |
| Trade debts | 44 | €452,012 | €545,606 | +€93,594 | +20.7% |
| Suppliers | 440/4 | €452,012 | €545,606 | +€93,594 | +20.7% |
| Taxes, remuneration and social security | 45 | €175,703 | €189,700 | +€13,997 | +8.0% |
| Taxes | 450/3 | - | €8,702 | +€8,702 | |
| Remuneration and social security | 454/9 | €175,703 | €180,998 | +€5,295 | +3.0% |
| Accrued charges and deferred income | 492/3 | €13,000 | €7,500 | -€5,500 | -42.3% |
| Remuneration, social security and pensions | 62 | €1,070,908 | €1,096,857 | +€25,949 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,048 | €21,594 | -€1,454 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,985 | - | -€27,985 | |
| Other operating charges | 640/8 | €11,100 | €3,685 | -€7,415 | -66.8% |
| Gross operating margin | 9900 | €1,102,173 | €1,124,459 | +€22,286 | +2.0% |
| Operating profit (loss) | 9901 | -€30,868 | €2,323 | +€33,191 | |
| Financial income | 75/76B | €31,618 | €32,755 | +€1,137 | +3.6% |
| Recurring financial income | 75 | €31,618 | €32,695 | +€1,077 | +3.4% |
| Non-recurring financial income | 76B | - | €60 | +€60 | |
| Financial charges | 65/66B | €63,742 | €55,458 | -€8,284 | -13.0% |
| Recurring financial charges | 65 | €63,742 | €55,458 | -€8,284 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€62,992 | -€20,380 | +€42,612 | +67.6% |
| Income taxes | 67/77 | €1,663 | €8,599 | +€6,937 | +417.2% |
| Profit (loss) for the period | 9904 | -€64,655 | -€28,980 | +€35,676 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,655 | -€28,980 | +€35,676 | +55.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.