CIT SOLUTIONS: 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.
CIT SOLUTIONS
Largest movements
- Cash -€33,317
down €33,317 (-27.4%), from €121,674 to €88,357
mainly Contributions, distributions and other (-€86,517) and Debts after one year (-€27,341)
- Tangible fixed assets -€16,049
down €16,049 (-4.9%), from €325,532 to €309,483
of which Furniture and vehicles: -€8,793
- Reserves -€38,472
down €38,472 (-16.3%), from €236,276 to €197,804
of which Distributable reserves: -€38,472
- Debts after one year -€27,341
down €27,341 (-13.3%), from €204,821 to €177,480
- Tax, wage and social debts +€7,779
up €7,779 (+141%), from €5,508 to €13,287
of which Remuneration and social security: +€5,625
- Depreciation +€6,914
up €6,914 (+36.7%), from €18,823 to €25,737
- Gross operating margin -€5,356
down €5,356 (-5.1%), from €104,977 to €99,621
- Financial charges -€4,479
down €4,479 (-46.4%), from €9,645 to €5,166
- Other operating charges -€2,140
down €2,140 (-69.3%), from €3,090 to €950
- Taxes -€1,125
down €1,125 (-5.4%), from €20,847 to €19,722
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,593 | €443,763 | -€53,830 | -10.8% |
| Fixed assets | 21/28 | €325,532 | €309,483 | -€16,049 | -4.9% |
| Tangible fixed assets | 22/27 | €325,532 | €309,483 | -€16,049 | -4.9% |
| Land and buildings | 22 | €283,206 | €276,738 | -€6,468 | -2.3% |
| Plant, machinery and equipment | 23 | €1,840 | €1,052 | -€788 | -42.8% |
| Furniture and vehicles | 24 | €40,486 | €31,693 | -€8,793 | -21.7% |
| Current assets | 29/58 | €172,061 | €134,280 | -€37,781 | -22.0% |
| Amounts receivable within one year | 40/41 | €24,409 | €20,516 | -€3,893 | -15.9% |
| Trade receivables | 40 | €15,246 | €20,138 | +€4,892 | +32.1% |
| Other amounts receivable | 41 | €9,163 | €378 | -€8,785 | -95.9% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €121,674 | €88,357 | -€33,317 | -27.4% |
| Deferred charges and accrued income | 490/1 | €978 | €407 | -€571 | -58.4% |
| Total equity and liabilities | 10/49 | €497,593 | €443,763 | -€53,830 | -10.8% |
| Equity | 10/15 | €254,876 | €216,404 | -€38,472 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €236,276 | €197,804 | -€38,472 | -16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €234,416 | €195,944 | -€38,472 | -16.4% |
| Amounts payable | 17/49 | €242,716 | €227,358 | -€15,358 | -6.3% |
| Amounts payable after more than one year | 17 | €204,821 | €177,480 | -€27,341 | -13.3% |
| Financial debts | 170/4 | €204,821 | €177,480 | -€27,341 | -13.3% |
| Amounts payable within one year | 42/48 | €37,895 | €45,929 | +€8,034 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €26,515 | €27,341 | +€826 | +3.1% |
| Trade debts | 44 | €3,317 | €2,685 | -€632 | -19.0% |
| Suppliers | 440/4 | €3,317 | €2,685 | -€632 | -19.0% |
| Taxes, remuneration and social security | 45 | €5,508 | €13,287 | +€7,779 | +141% |
| Taxes | 450/3 | €5,508 | €7,662 | +€2,154 | +39.1% |
| Remuneration and social security | 454/9 | - | €5,625 | +€5,625 | |
| Other amounts payable | 47/48 | €2,554 | €2,614 | +€60 | +2.3% |
| Accrued charges and deferred income | 492/3 | - | €3,950 | +€3,950 | |
| Non-recurring operating income | 76A | €45,683 | - | -€45,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,823 | €25,737 | +€6,914 | +36.7% |
| Other operating charges | 640/8 | €3,090 | €950 | -€2,140 | -69.3% |
| Gross operating margin | 9900 | €104,977 | €99,621 | -€5,356 | -5.1% |
| Operating profit (loss) | 9901 | €83,064 | €72,934 | -€10,130 | -12.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,645 | €5,166 | -€4,479 | -46.4% |
| Recurring financial charges | 65 | €9,645 | €5,166 | -€4,479 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €73,419 | €67,768 | -€5,651 | -7.7% |
| Income taxes | 67/77 | €20,847 | €19,722 | -€1,125 | -5.4% |
| Profit (loss) for the period | 9904 | €52,571 | €48,045 | -€4,526 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,571 | €48,045 | -€4,526 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.