Personal & Business Computers: 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.
Personal & Business Computers
Largest movements
- Tangible fixed assets +€7,881
up €7,881 (+130%), from €6,064 to €13,945
of which Plant, machinery and equipment: +€7,003
- Cash +€4,021
up €4,021 (+15.1%), from €26,659 to €30,680
mainly Trade debts (+€3,694) and Receivables within one year (+€3,097)
- Receivables within one year -€3,097
down €3,097 (-24.8%), from €12,472 to €9,375
of which Trade receivables: -€3,097
- Trade debts +€3,694
up €3,694 (+53.6%), from €6,893 to €10,587
- Debts after one year +€2,640
new in 2025: €2,640
- Other debts +€1,659
up €1,659 (+30.9%), from €5,372 to €7,032
- Current portion of long-term debt +€814
new in 2025: €814
- Financial income -€3,235
no longer reported in 2025 (was €3,235)
- Gross operating margin +€2,032
up €2,032 (+238%), from €855 to €2,887
- Other operating charges -€414
down €414 (-60.3%), from €686 to €272
- Financial charges +€361
up €361 (+45.4%), from €795 to €1,156
- Depreciation +€171
up €171 (+10.5%), from €1,619 to €1,790
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 | €48,322 | €57,127 | +€8,804 | +18.2% |
| Fixed assets | 21/28 | €6,288 | €14,169 | +€7,881 | +125% |
| Tangible fixed assets | 22/27 | €6,064 | €13,945 | +€7,881 | +130% |
| Land and buildings | 22 | €5,108 | €4,298 | -€810 | -15.9% |
| Plant, machinery and equipment | 23 | €956 | €7,959 | +€7,003 | +733% |
| Furniture and vehicles | 24 | - | €1,688 | +€1,688 | |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €42,034 | €42,957 | +€923 | +2.2% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,472 | €9,375 | -€3,097 | -24.8% |
| Trade receivables | 40 | €4,358 | €1,261 | -€3,097 | -71.1% |
| Other amounts receivable | 41 | €8,114 | €8,114 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,659 | €30,680 | +€4,021 | +15.1% |
| Deferred charges and accrued income | 490/1 | €403 | €403 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €48,322 | €57,127 | +€8,804 | +18.2% |
| Equity | 10/15 | €33,458 | €32,987 | -€472 | -1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,866 | €14,395 | -€472 | -3.2% |
| Distributable reserves | 133 | €14,866 | €14,395 | -€472 | -3.2% |
| Amounts payable | 17/49 | €14,864 | €24,140 | +€9,276 | +62.4% |
| Amounts payable after more than one year | 17 | - | €2,640 | +€2,640 | |
| Financial debts | 170/4 | - | €2,640 | +€2,640 | |
| Amounts payable within one year | 42/48 | €14,864 | €21,500 | +€6,636 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | - | €814 | +€814 | |
| Trade debts | 44 | €6,893 | €10,587 | +€3,694 | +53.6% |
| Suppliers | 440/4 | €6,893 | €10,587 | +€3,694 | +53.6% |
| Taxes, remuneration and social security | 45 | €2,598 | €3,067 | +€469 | +18.0% |
| Taxes | 450/3 | €2,598 | €3,067 | +€469 | +18.0% |
| Other amounts payable | 47/48 | €5,372 | €7,032 | +€1,659 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,619 | €1,790 | +€171 | +10.5% |
| Other operating charges | 640/8 | €686 | €272 | -€414 | -60.3% |
| Gross operating margin | 9900 | €855 | €2,887 | +€2,032 | +238% |
| Operating profit (loss) | 9901 | -€1,450 | €826 | +€2,276 | |
| Financial income | 75/76B | €3,235 | - | -€3,235 | |
| Recurring financial income | 75 | €3,235 | - | -€3,235 | |
| Financial charges | 65/66B | €795 | €1,156 | +€361 | +45.4% |
| Recurring financial charges | 65 | €795 | €1,156 | +€361 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €990 | -€330 | -€1,320 | |
| Income taxes | 67/77 | €212 | €141 | -€71 | -33.3% |
| Profit (loss) for the period | 9904 | €778 | -€472 | -€1,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €778 | -€472 | -€1,250 |
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 24 October 2026 via checked.be.