SATER COMPUTER CONSULTANCY: 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.
SATER COMPUTER CONSULTANCY
Largest movements
- Cash +€63,873
up €63,873 (+75.3%), from €84,775 to €148,647
mainly Net result for the year (+€67,606) and Receivables within one year (+€8,828)
- Receivables within one year -€8,828
down €8,828 (-29.7%), from €29,761 to €20,933
of which Trade receivables: -€11,028
- Reserves +€60,529
up €60,529 (+69.7%), from €86,783 to €147,311
- Other debts -€7,294
down €7,294 (-99.7%), from €7,317 to €23
- Accrued charges and deferred income +€1,929
up €1,929 (+134.9%), from €1,430 to €3,358
- Gross operating margin -€21,067
down €21,067 (-17.3%), from €121,570 to €100,503
- Taxes +€2,177
up €2,177 (+8.5%), from €25,734 to €27,912
- Other operating charges -€1,487
down €1,487 (-33.1%), from €4,500 to €3,013
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 | €120,892 | €177,193 | +€56,301 | +46.6% |
| Fixed assets | 21/28 | €5,067 | €6,250 | +€1,184 | +23.4% |
| Tangible fixed assets | 22/27 | €4,567 | €5,750 | +€1,184 | +25.9% |
| Other tangible fixed assets | 26 | €4,567 | €5,750 | +€1,184 | +25.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €115,826 | €170,942 | +€55,117 | +47.6% |
| Amounts receivable within one year | 40/41 | €29,761 | €20,933 | -€8,828 | -29.7% |
| Trade receivables | 40 | €29,495 | €18,467 | -€11,028 | -37.4% |
| Other amounts receivable | 41 | €266 | €2,466 | +€2,200 | +828.2% |
| Cash at bank and in hand | 54/58 | €84,775 | €148,647 | +€63,873 | +75.3% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,362 | +€72 | +5.6% |
| Total equity and liabilities | 10/49 | €120,892 | €177,193 | +€56,301 | +46.6% |
| Equity | 10/15 | €98,096 | €158,625 | +€60,529 | +61.7% |
| Contributions | 10/11 | €11,313 | €11,313 | = | 0.0% |
| Reserves | 13 | €86,783 | €147,311 | +€60,529 | +69.7% |
| Distributable reserves | 133 | €86,783 | €147,311 | +€60,529 | +69.7% |
| Amounts payable | 17/49 | €22,797 | €18,568 | -€4,228 | -18.5% |
| Amounts payable within one year | 42/48 | €21,367 | €15,210 | -€6,157 | -28.8% |
| Trade debts | 44 | €968 | €894 | -€73 | -7.6% |
| Suppliers | 440/4 | €968 | €894 | -€73 | -7.6% |
| Taxes, remuneration and social security | 45 | €13,082 | €14,293 | +€1,211 | +9.3% |
| Taxes | 450/3 | €13,082 | €14,293 | +€1,211 | +9.3% |
| Other amounts payable | 47/48 | €7,317 | €23 | -€7,294 | -99.7% |
| Accrued charges and deferred income | 492/3 | €1,430 | €3,358 | +€1,929 | +134.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €1,790 | -€101 | -5.3% |
| Other operating charges | 640/8 | €4,500 | €3,013 | -€1,487 | -33.1% |
| Gross operating margin | 9900 | €121,570 | €100,503 | -€21,067 | -17.3% |
| Operating profit (loss) | 9901 | €115,180 | €95,701 | -€19,479 | -16.9% |
| Financial charges | 65/66B | €71 | €183 | +€112 | +157.2% |
| Recurring financial charges | 65 | €71 | €183 | +€112 | +157.2% |
| Profit (loss) for the period before taxes | 9903 | €115,108 | €95,517 | -€19,591 | -17.0% |
| Income taxes | 67/77 | €25,734 | €27,912 | +€2,177 | +8.5% |
| Profit (loss) for the period | 9904 | €89,374 | €67,606 | -€21,768 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,374 | €67,606 | -€21,768 | -24.4% |
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 9 October 2026 via checked.be.