PROFESSIONAL COMPUTER SYSTEMS: 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.
PROFESSIONAL COMPUTER SYSTEMS
Largest movements
- Tangible fixed assets -€17,442
down €17,442 (-30.6%), from €57,073 to €39,631
of which Furniture and vehicles: -€12,951
- Deferred charges and accrued income -€6,113
no longer reported in 2025 (was €6,113)
- Receivables within one year +€5,178
up €5,178 (+162%), from €3,188 to €8,366
of which Other amounts receivable: +€5,021
- Current investments +€1,858
up €1,858 (+8.0%), from €23,121 to €24,979
- Debts after one year -€9,459
down €9,459 (-34.6%), from €27,328 to €17,869
- Reserves -€4,324
down €4,324 (-5.9%), from €72,789 to €68,465
of which Distributable reserves: -€4,324
- Other debts -€2,267
no longer reported in 2025 (was €2,267)
- Trade debts -€1,589
down €1,589 (-77.9%), from €2,040 to €452
- Tax, wage and social debts +€1,468
up €1,468 (+647%), from €227 to €1,695
- Gross operating margin +€4,067
up €4,067, from -€1,108 to €2,958
- Depreciation -€3,421
down €3,421 (-43.2%), from €7,913 to €4,492
- Other operating charges -€1,000
down €1,000 (-50.6%), from €1,978 to €978
- Financial charges -€470
down €470 (-19.3%), from €2,438 to €1,969
- Financial income +€254
up €254 (+232%), from €109 to €363
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 | €133,334 | €117,921 | -€15,413 | -11.6% |
| Fixed assets | 21/28 | €57,190 | €39,747 | -€17,442 | -30.5% |
| Tangible fixed assets | 22/27 | €57,073 | €39,631 | -€17,442 | -30.6% |
| Land and buildings | 22 | €44,122 | €39,631 | -€4,492 | -10.2% |
| Furniture and vehicles | 24 | €12,951 | - | -€12,951 | |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €76,144 | €78,174 | +€2,030 | +2.7% |
| Stocks and contracts in progress | 3 | €3,225 | €3,225 | = | 0.0% |
| Stocks | 30/36 | €3,225 | €3,225 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,188 | €8,366 | +€5,178 | +162% |
| Trade receivables | 40 | - | €156 | +€156 | |
| Other amounts receivable | 41 | €3,188 | €8,209 | +€5,021 | +158% |
| Current investments | 50/53 | €23,121 | €24,979 | +€1,858 | +8.0% |
| Cash at bank and in hand | 54/58 | €40,497 | €41,604 | +€1,107 | +2.7% |
| Deferred charges and accrued income | 490/1 | €6,113 | - | -€6,113 | |
| Total equity and liabilities | 10/49 | €133,334 | €117,921 | -€15,413 | -11.6% |
| Equity | 10/15 | €91,381 | €87,057 | -€4,324 | -4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,789 | €68,465 | -€4,324 | -5.9% |
| Tax-exempt reserves | 132 | €4,018 | €4,018 | = | 0.0% |
| Distributable reserves | 133 | €68,771 | €64,447 | -€4,324 | -6.3% |
| Amounts payable | 17/49 | €41,952 | €30,863 | -€11,089 | -26.4% |
| Amounts payable after more than one year | 17 | €27,328 | €17,869 | -€9,459 | -34.6% |
| Financial debts | 170/4 | €27,328 | €17,869 | -€9,459 | -34.6% |
| Amounts payable within one year | 42/48 | €13,483 | €11,605 | -€1,877 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €8,949 | €9,459 | +€510 | +5.7% |
| Trade debts | 44 | €2,040 | €452 | -€1,589 | -77.9% |
| Suppliers | 440/4 | €2,040 | €452 | -€1,589 | -77.9% |
| Taxes, remuneration and social security | 45 | €227 | €1,695 | +€1,468 | +647% |
| Taxes | 450/3 | €227 | €1,695 | +€1,468 | +647% |
| Other amounts payable | 47/48 | €2,267 | - | -€2,267 | |
| Accrued charges and deferred income | 492/3 | €1,141 | €1,389 | +€248 | +21.7% |
| Non-recurring operating income | 76A | - | €3,339 | +€3,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,913 | €4,492 | -€3,421 | -43.2% |
| Other operating charges | 640/8 | €1,978 | €978 | -€1,000 | -50.6% |
| Gross operating margin | 9900 | -€1,108 | €2,958 | +€4,067 | |
| Operating profit (loss) | 9901 | -€10,999 | -€2,511 | +€8,488 | +77.2% |
| Financial income | 75/76B | €109 | €363 | +€254 | +232% |
| Recurring financial income | 75 | €109 | €363 | +€254 | +232% |
| Financial charges | 65/66B | €2,438 | €1,969 | -€470 | -19.3% |
| Recurring financial charges | 65 | €2,438 | €1,969 | -€470 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,328 | -€4,117 | +€9,212 | +69.1% |
| Income taxes | 67/77 | €227 | €207 | -€20 | -8.6% |
| Profit (loss) for the period | 9904 | -€13,555 | -€4,324 | +€9,231 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,555 | -€4,324 | +€9,231 | +68.1% |
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 18 October 2026 via checked.be.