COMPUTER SOUND: 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.
COMPUTER SOUND
Largest movements
- Tangible fixed assets -€13,260
no longer reported in 2025 (was €13,260)
- Receivables within one year +€4,286
up €4,286 (+19.8%), from €21,656 to €25,941
of which Trade receivables: +€5,580
- Profit (loss) carried forward -€6,489
down €6,489 (-3.7%), from -€174,553 to -€181,042
- Accrued charges and deferred income -€1,250
no longer reported in 2025 (was €1,250)
- Other debts -€1,027
down €1,027 (-10.5%), from €9,796 to €8,769
- Trade debts -€500
down €500 (-0.3%), from €179,394 to €178,894
- Staff costs +€14,499
no longer reported in 2025 (was -€14,499)
- Gross operating margin -€1,057
down €1,057 (-62.3%), from €1,695 to €639
- Taxes -€237
no longer reported in 2025 (was €237)
- Other operating charges -€144
down €144 (-15.2%), from €943 to €799
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,338 | €27,072 | -€9,266 | -25.5% |
| Fixed assets | 21/28 | €13,647 | €387 | -€13,260 | -97.2% |
| Tangible fixed assets | 22/27 | €13,260 | - | -€13,260 | |
| Furniture and vehicles | 24 | €13,260 | - | -€13,260 | |
| Financial fixed assets | 28 | €387 | €387 | = | 0.0% |
| Current assets | 29/58 | €22,691 | €26,685 | +€3,994 | +17.6% |
| Amounts receivable within one year | 40/41 | €21,656 | €25,941 | +€4,286 | +19.8% |
| Trade receivables | 40 | €361 | €5,941 | +€5,580 | +1,545% |
| Other amounts receivable | 41 | €21,294 | €20,000 | -€1,294 | -6.1% |
| Cash at bank and in hand | 54/58 | €1,035 | €743 | -€292 | -28.2% |
| Total equity and liabilities | 10/49 | €36,338 | €27,072 | -€9,266 | -25.5% |
| Equity | 10/15 | -€154,102 | -€160,591 | -€6,489 | -4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,553 | -€181,042 | -€6,489 | -3.7% |
| Amounts payable | 17/49 | €190,439 | €187,663 | -€2,777 | -1.5% |
| Amounts payable within one year | 42/48 | €189,189 | €187,663 | -€1,527 | -0.8% |
| Trade debts | 44 | €179,394 | €178,894 | -€500 | -0.3% |
| Suppliers | 440/4 | €179,394 | €178,894 | -€500 | -0.3% |
| Other amounts payable | 47/48 | €9,796 | €8,769 | -€1,027 | -10.5% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Remuneration, social security and pensions | 62 | -€14,499 | - | +€14,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,630 | €6,630 | = | 0.0% |
| Other operating charges | 640/8 | €943 | €799 | -€144 | -15.2% |
| Gross operating margin | 9900 | €1,695 | €639 | -€1,057 | -62.3% |
| Operating profit (loss) | 9901 | €8,621 | -€6,791 | -€15,412 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €96 | €96 | -€1 | -1.0% |
| Recurring financial charges | 65 | €96 | €96 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €8,536 | -€6,886 | -€15,422 | |
| Income taxes | 67/77 | €237 | - | -€237 | |
| Profit (loss) for the period | 9904 | €8,298 | -€6,886 | -€15,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,298 | -€6,886 | -€15,185 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.