PRO USED 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.
PRO USED COMPUTERS
Largest movements
- Cash +€560,580
up €560,580 (+256%), from €218,888 to €779,468
mainly Net result for the year (+€247,659) and Current investments (+€194,248)
- Current investments -€194,248
down €194,248 (-85.8%), from €226,443 to €32,195
- Tangible fixed assets -€99,443
down €99,443 (-98.2%), from €101,243 to €1,800
of which Land and buildings: -€94,402
- Reserves +€247,659
up €247,659 (+48.8%), from €507,201 to €754,859
of which Distributable reserves: +€247,659
- Tax, wage and social debts +€13,914
up €13,914 (+377%), from €3,690 to €17,604
- Trade debts +€9,342
up €9,342 (+1,184%), from €789 to €10,131
- Gross operating margin +€312,271
up €312,271 (+567%), from €55,072 to €367,344
- Taxes +€102,604
up €102,604 (+771%), from €13,306 to €115,910
- Depreciation -€8,697
down €8,697 (-94.7%), from €9,181 to €484
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 | €552,303 | €823,346 | +€271,043 | +49.1% |
| Fixed assets | 21/28 | €101,243 | €1,800 | -€99,443 | -98.2% |
| Tangible fixed assets | 22/27 | €101,243 | €1,800 | -€99,443 | -98.2% |
| Land and buildings | 22 | €94,402 | - | -€94,402 | |
| Plant, machinery and equipment | 23 | €220 | - | -€220 | |
| Furniture and vehicles | 24 | €4,769 | €241 | -€4,529 | -95.0% |
| Other tangible fixed assets | 26 | €1,852 | €1,559 | -€293 | -15.8% |
| Current assets | 29/58 | €451,060 | €821,546 | +€370,486 | +82.1% |
| Stocks and contracts in progress | 3 | €355 | - | -€355 | |
| Stocks | 30/36 | €355 | - | -€355 | |
| Amounts receivable within one year | 40/41 | €2,881 | €1,749 | -€1,132 | -39.3% |
| Trade receivables | 40 | €2,866 | €1,734 | -€1,132 | -39.5% |
| Other amounts receivable | 41 | €15 | €15 | -€0 | -1.1% |
| Current investments | 50/53 | €226,443 | €32,195 | -€194,248 | -85.8% |
| Cash at bank and in hand | 54/58 | €218,888 | €779,468 | +€560,580 | +256% |
| Deferred charges and accrued income | 490/1 | €2,493 | €8,134 | +€5,641 | +226% |
| Total equity and liabilities | 10/49 | €552,303 | €823,346 | +€271,043 | +49.1% |
| Equity | 10/15 | €544,385 | €792,043 | +€247,659 | +45.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €507,201 | €754,859 | +€247,659 | +48.8% |
| Tax-exempt reserves | 132 | €345 | €345 | = | 0.0% |
| Distributable reserves | 133 | €506,856 | €754,514 | +€247,659 | +48.9% |
| Amounts payable | 17/49 | €7,918 | €31,302 | +€23,384 | +295% |
| Amounts payable within one year | 42/48 | €7,074 | €30,297 | +€23,222 | +328% |
| Trade debts | 44 | €789 | €10,131 | +€9,342 | +1,184% |
| Suppliers | 440/4 | €789 | €10,131 | +€9,342 | +1,184% |
| Taxes, remuneration and social security | 45 | €3,690 | €17,604 | +€13,914 | +377% |
| Taxes | 450/3 | €3,690 | €17,604 | +€13,914 | +377% |
| Other amounts payable | 47/48 | €2,595 | €2,562 | -€34 | -1.3% |
| Accrued charges and deferred income | 492/3 | €844 | €1,006 | +€162 | +19.2% |
| Non-recurring operating income | 76A | - | €327,036 | +€327,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,181 | €484 | -€8,697 | -94.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€750 | -€750 | |
| Other operating charges | 640/8 | €3,148 | €5,777 | +€2,629 | +83.5% |
| Non-recurring operating charges | 66A | - | €46 | +€46 | |
| Gross operating margin | 9900 | €55,072 | €367,344 | +€312,271 | +567% |
| Operating profit (loss) | 9901 | €42,743 | €361,787 | +€319,044 | +746% |
| Financial income | 75/76B | €5,629 | €2,250 | -€3,379 | -60.0% |
| Recurring financial income | 75 | €5,629 | €2,250 | -€3,379 | -60.0% |
| Financial charges | 65/66B | €459 | €469 | +€10 | +2.1% |
| Recurring financial charges | 65 | €459 | €469 | +€10 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €47,914 | €363,569 | +€315,655 | +659% |
| Income taxes | 67/77 | €13,306 | €115,910 | +€102,604 | +771% |
| Profit (loss) for the period | 9904 | €34,608 | €247,659 | +€213,051 | +616% |
| Profit (loss) for the period to be appropriated | 9905 | €34,608 | €247,659 | +€213,051 | +616% |
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 24 October 2026 via checked.be.