PERSONAL COMPUTER VANNES: 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 COMPUTER VANNES
Largest movements
- Cash +€918
up €918 (+17.7%), from €5,193 to €6,111
mainly Trade debts (+€2,019) and Net result for the year (+€488)
- Receivables within one year -€161
down €161 (-10.9%), from €1,475 to €1,314
of which Trade receivables: -€354
- Other debts -€2,102
down €2,102 (-5.0%), from €41,656 to €39,554
- Trade debts +€2,019
up €2,019 (+493.6%), from €409 to €2,428
- Profit (loss) carried forward +€488
up €488 (+0.9%), from -€56,988 to -€56,500
- Accrued charges and deferred income +€352
new in 2025: €352
- Turnover -€2,591
down €2,591 (-14.9%), from €17,332 to €14,741
- Gross operating margin -€1,567
down €1,567 (-38.6%), from €4,058 to €2,491
- Purchases and services -€1,025
down €1,025 (-7.7%), from €13,275 to €12,250
- Taxes +€438
up €438 (+54.4%), from €805 to €1,243
- Other operating charges -€345
down €345 (-35.2%), from €980 to €635
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 | €6,668 | €7,425 | +€757 | +11.4% |
| Current assets | 29/58 | €6,668 | €7,425 | +€757 | +11.4% |
| Amounts receivable within one year | 40/41 | €1,475 | €1,314 | -€161 | -10.9% |
| Trade receivables | 40 | €1,176 | €822 | -€354 | -30.1% |
| Other amounts receivable | 41 | €299 | €492 | +€193 | +64.5% |
| Cash at bank and in hand | 54/58 | €5,193 | €6,111 | +€918 | +17.7% |
| Total equity and liabilities | 10/49 | €6,668 | €7,425 | +€757 | +11.4% |
| Equity | 10/15 | -€35,397 | -€34,909 | +€488 | +1.4% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €520 | €520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €520 | €520 | = | 0.0% |
| Reserves not available under the articles | 1311 | €520 | €520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,988 | -€56,500 | +€488 | +0.9% |
| Amounts payable | 17/49 | €42,065 | €42,334 | +€269 | +0.6% |
| Amounts payable within one year | 42/48 | €42,065 | €41,982 | -€83 | -0.2% |
| Trade debts | 44 | €409 | €2,428 | +€2,019 | +493.6% |
| Suppliers | 440/4 | €409 | €2,428 | +€2,019 | +493.6% |
| Other amounts payable | 47/48 | €41,656 | €39,554 | -€2,102 | -5.0% |
| Accrued charges and deferred income | 492/3 | - | €352 | +€352 | |
| Turnover | 70 | €17,332 | €14,741 | -€2,591 | -14.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,275 | €12,250 | -€1,025 | -7.7% |
| Other operating charges | 640/8 | €980 | €635 | -€345 | -35.2% |
| Gross operating margin | 9900 | €4,058 | €2,491 | -€1,567 | -38.6% |
| Operating profit (loss) | 9901 | €3,078 | €1,856 | -€1,222 | -39.7% |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,953 | €1,731 | -€1,222 | -41.4% |
| Income taxes | 67/77 | €805 | €1,243 | +€438 | +54.4% |
| Profit (loss) for the period | 9904 | €2,148 | €488 | -€1,660 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,148 | €488 | -€1,660 | -77.3% |
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 9 October 2026 via checked.be.