THE COMPUTER STORE: 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.
THE COMPUTER STORE
Largest movements
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Cash +€98,391
up €98,391 (+59.5%), from €165,476 to €263,867
mainly Net result for the year (+€233,707) and Other debts (+€122,622)
- Tangible fixed assets +€66,711
up €66,711 (+87.1%), from €76,617 to €143,327
of which Furniture and vehicles: +€67,506
- Stocks and contracts +€22,917
up €22,917 (+101%), from €22,762 to €45,679
- Other debts +€122,622
up €122,622 (+37.7%), from €325,009 to €447,631
- Trade debts -€72,590
down €72,590 (-31.9%), from €227,392 to €154,803
- Tax, wage and social debts +€59,359
up €59,359 (+60.7%), from €97,823 to €157,182
of which Remuneration and social security: +€40,268
- Short-term financial debts -€15,758
down €15,758 (-72.7%), from €21,667 to €5,909
- Accrued charges and deferred income -€12,705
down €12,705 (-90.0%), from €14,124 to €1,418
- Gross operating margin +€46,247
up €46,247 (+6.4%), from €719,470 to €765,716
- Taxes +€13,756
up €13,756 (+19.4%), from €70,921 to €84,677
- Financial charges -€13,413
down €13,413 (-89.8%), from €14,939 to €1,526
- Depreciation +€8,120
up €8,120 (+33.2%), from €24,427 to €32,547
- Staff costs -€7,964
down €7,964 (-1.9%), from €412,324 to €404,360
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 | €1,103,268 | €1,187,797 | +€84,529 | +7.7% |
| Fixed assets | 21/28 | €76,930 | €143,641 | +€66,711 | +86.7% |
| Tangible fixed assets | 22/27 | €76,617 | €143,327 | +€66,711 | +87.1% |
| Land and buildings | 22 | €21,780 | €21,780 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,378 | €1,583 | -€795 | -33.4% |
| Furniture and vehicles | 24 | €52,459 | €119,964 | +€67,506 | +129% |
| Financial fixed assets | 28 | €313 | €313 | = | 0.0% |
| Current assets | 29/58 | €1,026,338 | €1,044,156 | +€17,818 | +1.7% |
| Stocks and contracts in progress | 3 | €22,762 | €45,679 | +€22,917 | +101% |
| Stocks | 30/36 | €22,762 | €45,679 | +€22,917 | +101% |
| Amounts receivable within one year | 40/41 | €633,006 | €628,050 | -€4,955 | -0.8% |
| Trade receivables | 40 | €349,523 | €402,271 | +€52,748 | +15.1% |
| Other amounts receivable | 41 | €283,483 | €225,780 | -€57,703 | -20.4% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €165,476 | €263,867 | +€98,391 | +59.5% |
| Deferred charges and accrued income | 490/1 | €5,093 | €6,559 | +€1,466 | +28.8% |
| Total equity and liabilities | 10/49 | €1,103,268 | €1,187,797 | +€84,529 | +7.7% |
| Equity | 10/15 | €364,100 | €364,100 | = | 0.0% |
| Contributions | 10/11 | €331,000 | €331,000 | = | 0.0% |
| Capital | 10 | €331,000 | €331,000 | = | 0.0% |
| Issued capital | 100 | €331,000 | €331,000 | = | 0.0% |
| Reserves | 13 | €33,100 | €33,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,100 | €33,100 | = | 0.0% |
| Legal reserve | 130 | €33,100 | €33,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €53,154 | €56,753 | +€3,600 | +6.8% |
| Provisions for liabilities and charges | 160/5 | €53,154 | €56,753 | +€3,600 | +6.8% |
| Major repairs and maintenance | 162 | €9,581 | €9,581 | = | 0.0% |
| Other liabilities and charges | 164/5 | €43,573 | €47,173 | +€3,600 | +8.3% |
| Amounts payable | 17/49 | €686,014 | €766,943 | +€80,929 | +11.8% |
| Amounts payable within one year | 42/48 | €671,890 | €765,525 | +€93,634 | +13.9% |
| Financial debts | 43 | €21,667 | €5,909 | -€15,758 | -72.7% |
| Credit institutions | 430/8 | €21,667 | €5,909 | -€15,758 | -72.7% |
| Trade debts | 44 | €227,392 | €154,803 | -€72,590 | -31.9% |
| Suppliers | 440/4 | €227,392 | €154,803 | -€72,590 | -31.9% |
| Taxes, remuneration and social security | 45 | €97,823 | €157,182 | +€59,359 | +60.7% |
| Taxes | 450/3 | €29,259 | €48,350 | +€19,091 | +65.2% |
| Remuneration and social security | 454/9 | €68,564 | €108,832 | +€40,268 | +58.7% |
| Other amounts payable | 47/48 | €325,009 | €447,631 | +€122,622 | +37.7% |
| Accrued charges and deferred income | 492/3 | €14,124 | €1,418 | -€12,705 | -90.0% |
| Remuneration, social security and pensions | 62 | €412,324 | €404,360 | -€7,964 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,427 | €32,547 | +€8,120 | +33.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,068 | €3,600 | -€1,468 | -29.0% |
| Other operating charges | 640/8 | €8,337 | €8,111 | -€226 | -2.7% |
| Gross operating margin | 9900 | €719,470 | €765,716 | +€46,247 | +6.4% |
| Operating profit (loss) | 9901 | €269,313 | €317,097 | +€47,784 | +17.7% |
| Financial income | 75/76B | €7,071 | €2,813 | -€4,258 | -60.2% |
| Recurring financial income | 75 | €7,071 | €2,813 | -€4,258 | -60.2% |
| Financial charges | 65/66B | €14,939 | €1,526 | -€13,413 | -89.8% |
| Recurring financial charges | 65 | €14,939 | €1,526 | -€13,413 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €261,445 | €318,384 | +€56,940 | +21.8% |
| Income taxes | 67/77 | €70,921 | €84,677 | +€13,756 | +19.4% |
| Profit (loss) for the period | 9904 | €190,524 | €233,707 | +€43,184 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €190,524 | €233,707 | +€43,184 | +22.7% |
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 19 October 2026 via checked.be.