JH COMPUTEC: 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.
JH COMPUTEC
Largest movements
- Tangible fixed assets -€5,930
down €5,930 (-53.8%), from €11,020 to €5,090
- Cash -€5,248
down €5,248 (-6.9%), from €76,269 to €71,021
mainly Net result for the year (-€14,331) and Trade debts (-€49)
- Receivables within one year -€3,203
down €3,203 (-24.6%), from €13,023 to €9,820
of which Other amounts receivable: -€2,078
- Reserves -€14,331
down €14,331 (-17.8%), from €80,333 to €66,002
- Gross operating margin -€8,474
down €8,474, from €2,366 to -€6,107
- Depreciation -€453
down €453 (-7.1%), from €6,382 to €5,930
- Financial income +€384
up €384 (+909.5%), from €42 to €426
- Financial charges -€383
down €383 (-14.9%), from €2,568 to €2,185
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 | €100,311 | €85,931 | -€14,380 | -14.3% |
| Fixed assets | 21/28 | €11,020 | €5,090 | -€5,930 | -53.8% |
| Tangible fixed assets | 22/27 | €11,020 | €5,090 | -€5,930 | -53.8% |
| Furniture and vehicles | 24 | €11,020 | €5,090 | -€5,930 | -53.8% |
| Current assets | 29/58 | €89,291 | €80,841 | -€8,451 | -9.5% |
| Amounts receivable within one year | 40/41 | €13,023 | €9,820 | -€3,203 | -24.6% |
| Trade receivables | 40 | €7,125 | €6,000 | -€1,125 | -15.8% |
| Other amounts receivable | 41 | €5,898 | €3,820 | -€2,078 | -35.2% |
| Cash at bank and in hand | 54/58 | €76,269 | €71,021 | -€5,248 | -6.9% |
| Total equity and liabilities | 10/49 | €100,311 | €85,931 | -€14,380 | -14.3% |
| Equity | 10/15 | €98,933 | €84,602 | -€14,331 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,333 | €66,002 | -€14,331 | -17.8% |
| Distributable reserves | 133 | €80,333 | €66,002 | -€14,331 | -17.8% |
| Amounts payable | 17/49 | €1,379 | €1,329 | -€49 | -3.6% |
| Amounts payable within one year | 42/48 | €1,379 | €1,329 | -€49 | -3.6% |
| Trade debts | 44 | €1,269 | €1,219 | -€49 | -3.9% |
| Suppliers | 440/4 | €1,269 | €1,219 | -€49 | -3.9% |
| Other amounts payable | 47/48 | €110 | €110 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,382 | €5,930 | -€453 | -7.1% |
| Other operating charges | 640/8 | €183 | €183 | = | 0.0% |
| Gross operating margin | 9900 | €2,366 | -€6,107 | -€8,474 | |
| Operating profit (loss) | 9901 | -€4,199 | -€12,220 | -€8,021 | -191.0% |
| Financial income | 75/76B | €42 | €426 | +€384 | +909.5% |
| Recurring financial income | 75 | €42 | €426 | +€384 | +909.5% |
| Financial charges | 65/66B | €2,568 | €2,185 | -€383 | -14.9% |
| Recurring financial charges | 65 | €2,568 | €2,185 | -€383 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,725 | -€13,979 | -€7,254 | -107.9% |
| Income taxes | 67/77 | €355 | €352 | -€3 | -0.8% |
| Profit (loss) for the period | 9904 | -€7,079 | -€14,331 | -€7,252 | -102.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,079 | -€14,331 | -€7,252 | -102.4% |
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 10 October 2026 via checked.be.