COMPUTER PROJECT PARTNERS: 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 PROJECT PARTNERS
Largest movements
- Receivables within one year +€6,878
up €6,878 (+28.1%), from €24,438 to €31,316
of which Other amounts receivable: +€3,659
- Current investments +€4,989
up €4,989 (+28.6%), from €17,419 to €22,408
- Cash +€3,176
up €3,176 (+2.5%), from €125,777 to €128,953
mainly Net result for the year (+€31,294) and Depreciation (+€15,744)
- Reserves +€21,001
up €21,001 (+12.8%), from €163,435 to €184,436
- Debts after one year -€7,787
down €7,787 (-48.0%), from €16,238 to €8,451
- Current portion of long-term debt +€3,922
up €3,922 (+34.2%), from €11,455 to €15,377
- Gross operating margin +€5,286
up €5,286 (+9.3%), from €57,039 to €62,325
- Depreciation +€2,288
up €2,288 (+17.0%), from €13,455 to €15,744
- Taxes +€945
up €945 (+8.0%), from €11,869 to €12,813
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 | €219,863 | €235,840 | +€15,977 | +7.3% |
| Fixed assets | 21/28 | €48,855 | €50,872 | +€2,017 | +4.1% |
| Tangible fixed assets | 22/27 | €48,855 | €50,872 | +€2,017 | +4.1% |
| Plant, machinery and equipment | 23 | €1,733 | €3,261 | +€1,528 | +88.2% |
| Furniture and vehicles | 24 | €32,824 | €35,869 | +€3,045 | +9.3% |
| Other tangible fixed assets | 26 | €14,298 | €11,742 | -€2,557 | -17.9% |
| Current assets | 29/58 | €171,008 | €184,968 | +€13,960 | +8.2% |
| Amounts receivable within one year | 40/41 | €24,438 | €31,316 | +€6,878 | +28.1% |
| Trade receivables | 40 | €15,360 | €18,579 | +€3,220 | +21.0% |
| Other amounts receivable | 41 | €9,078 | €12,737 | +€3,659 | +40.3% |
| Current investments | 50/53 | €17,419 | €22,408 | +€4,989 | +28.6% |
| Cash at bank and in hand | 54/58 | €125,777 | €128,953 | +€3,176 | +2.5% |
| Deferred charges and accrued income | 490/1 | €3,374 | €2,290 | -€1,084 | -32.1% |
| Total equity and liabilities | 10/49 | €219,863 | €235,840 | +€15,977 | +7.3% |
| Equity | 10/15 | €175,885 | €196,886 | +€21,001 | +11.9% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €163,435 | €184,436 | +€21,001 | +12.8% |
| Distributable reserves | 133 | €163,435 | €184,436 | +€21,001 | +12.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €43,978 | €38,955 | -€5,024 | -11.4% |
| Amounts payable after more than one year | 17 | €16,238 | €8,451 | -€7,787 | -48.0% |
| Financial debts | 170/4 | €16,238 | €8,451 | -€7,787 | -48.0% |
| Amounts payable within one year | 42/48 | €27,737 | €30,503 | +€2,767 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €11,455 | €15,377 | +€3,922 | +34.2% |
| Financial debts | 43 | €3,772 | €5,113 | +€1,341 | +35.5% |
| Credit institutions | 430/8 | €3,772 | €5,113 | +€1,341 | +35.5% |
| Trade debts | 44 | €2,206 | €1,897 | -€309 | -14.0% |
| Suppliers | 440/4 | €2,206 | €1,897 | -€309 | -14.0% |
| Taxes, remuneration and social security | 45 | €10,304 | €8,116 | -€2,187 | -21.2% |
| Taxes | 450/3 | €10,304 | €8,116 | -€2,187 | -21.2% |
| Accrued charges and deferred income | 492/3 | €4 | €0 | -€4 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,455 | €15,744 | +€2,288 | +17.0% |
| Other operating charges | 640/8 | €477 | €867 | +€390 | +81.9% |
| Gross operating margin | 9900 | €57,039 | €62,325 | +€5,286 | +9.3% |
| Operating profit (loss) | 9901 | €43,107 | €45,714 | +€2,607 | +6.0% |
| Financial income | 75/76B | €535 | €696 | +€160 | +29.9% |
| Recurring financial income | 75 | €535 | €696 | +€160 | +29.9% |
| Financial charges | 65/66B | €2,547 | €2,303 | -€244 | -9.6% |
| Recurring financial charges | 65 | €2,547 | €2,303 | -€244 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €41,095 | €44,107 | +€3,012 | +7.3% |
| Income taxes | 67/77 | €11,869 | €12,813 | +€945 | +8.0% |
| Profit (loss) for the period | 9904 | €29,227 | €31,294 | +€2,067 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,227 | €31,294 | +€2,067 | +7.1% |
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 25 October 2026 via checked.be.