VAN CAEYZEELE COMPUTER SERVICES: 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.
VAN CAEYZEELE COMPUTER SERVICES
Largest movements
- Tangible fixed assets +€88,844
up €88,844 (+877%), from €10,130 to €98,974
of which Furniture and vehicles: +€84,583
- Receivables within one year -€14,511
down €14,511 (-54.5%), from €26,639 to €12,128
of which Trade receivables: -€14,510
- Cash +€5,330
up €5,330 (+9.2%), from €57,668 to €62,998
mainly Debts after one year (+€44,819) and Net result for the year (+€20,732)
- Debts after one year +€44,819
new in 2025: €44,819
- Other debts +€10,185
up €10,185 (+1,956%), from €521 to €10,706
- Reserves +€10,000
up €10,000 (+24.2%), from €41,349 to €51,349
of which Distributable reserves: +€10,000
- Current portion of long-term debt +€9,900
up €9,900 (+643%), from €1,539 to €11,439
- Trade debts +€2,759
up €2,759 (+326%), from €847 to €3,606
- Gross operating margin +€8,405
up €8,405 (+22.1%), from €37,948 to €46,354
- Depreciation +€6,979
up €6,979 (+131%), from €5,308 to €12,287
- Taxes +€1,166
up €1,166 (+11.3%), from €10,339 to €11,505
- Financial charges +€597
up €597 (+156%), from €382 to €979
- Financial income -€550
down €550 (-83.3%), from €660 to €110
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 | €182,696 | €262,296 | +€79,601 | +43.6% |
| Fixed assets | 21/28 | €10,130 | €98,974 | +€88,844 | +877% |
| Tangible fixed assets | 22/27 | €10,130 | €98,974 | +€88,844 | +877% |
| Plant, machinery and equipment | 23 | €1,742 | €6,003 | +€4,261 | +245% |
| Furniture and vehicles | 24 | €8,387 | €92,971 | +€84,583 | +1,008% |
| Current assets | 29/58 | €172,566 | €163,323 | -€9,244 | -5.4% |
| Amounts receivable within one year | 40/41 | €26,639 | €12,128 | -€14,511 | -54.5% |
| Trade receivables | 40 | €26,620 | €12,110 | -€14,510 | -54.5% |
| Other amounts receivable | 41 | €19 | €18 | -€1 | -4.6% |
| Current investments | 50/53 | €85,272 | €85,272 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,668 | €62,998 | +€5,330 | +9.2% |
| Deferred charges and accrued income | 490/1 | €2,988 | €2,925 | -€63 | -2.1% |
| Total equity and liabilities | 10/49 | €182,696 | €262,296 | +€79,601 | +43.6% |
| Equity | 10/15 | €166,211 | €176,943 | +€10,732 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,349 | €51,349 | +€10,000 | +24.2% |
| Non-distributable reserves | 130/1 | €9,904 | €9,904 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,904 | €9,904 | = | 0.0% |
| Distributable reserves | 133 | €31,445 | €41,445 | +€10,000 | +31.8% |
| Profit (loss) carried forward | 14 | €118,662 | €119,394 | +€732 | +0.6% |
| Amounts payable | 17/49 | €16,485 | €85,354 | +€68,869 | +418% |
| Amounts payable after more than one year | 17 | - | €44,819 | +€44,819 | |
| Financial debts | 170/4 | - | €44,819 | +€44,819 | |
| Amounts payable within one year | 42/48 | €16,485 | €40,534 | +€24,050 | +146% |
| Current portion of amounts payable after more than one year | 42 | €1,539 | €11,439 | +€9,900 | +643% |
| Trade debts | 44 | €847 | €3,606 | +€2,759 | +326% |
| Suppliers | 440/4 | €847 | €3,606 | +€2,759 | +326% |
| Taxes, remuneration and social security | 45 | €13,578 | €14,784 | +€1,206 | +8.9% |
| Taxes | 450/3 | €13,578 | €14,784 | +€1,206 | +8.9% |
| Other amounts payable | 47/48 | €521 | €10,706 | +€10,185 | +1,956% |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €541 | €16 | -€525 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,308 | €12,287 | +€6,979 | +131% |
| Other operating charges | 640/8 | €749 | €945 | +€196 | +26.2% |
| Gross operating margin | 9900 | €37,948 | €46,354 | +€8,405 | +22.1% |
| Operating profit (loss) | 9901 | €31,351 | €33,106 | +€1,755 | +5.6% |
| Financial income | 75/76B | €660 | €110 | -€550 | -83.3% |
| Recurring financial income | 75 | €660 | €110 | -€550 | -83.3% |
| Financial charges | 65/66B | €382 | €979 | +€597 | +156% |
| Recurring financial charges | 65 | €382 | €979 | +€597 | +156% |
| Profit (loss) for the period before taxes | 9903 | €31,629 | €32,237 | +€608 | +1.9% |
| Income taxes | 67/77 | €10,339 | €11,505 | +€1,166 | +11.3% |
| Profit (loss) for the period | 9904 | €21,290 | €20,732 | -€558 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,290 | €20,732 | -€558 | -2.6% |
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 20 October 2026 via checked.be.