Common It Solutions: what changed
Two fiscal 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.
Common It Solutions
Largest movements
- Cash -€17,037
down €17,037 (-48.8%), from €34,879 to €17,842
mainly Other debts (-€30,000) and Tax, wage and social debts (-€13,633)
- Receivables within one year -€16,217
down €16,217 (-44.1%), from €36,772 to €20,555
of which Trade receivables: -€11,760
- Tangible fixed assets -€922
down €922 (-7.2%), from €12,878 to €11,956
of which Plant, machinery and equipment: -€1,066
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Tax, wage and social debts -€13,633
down €13,633 (-61.4%), from €22,209 to €8,576
- Profit (loss) carried forward +€10,847
up €10,847 (+1452.1%), from €747 to €11,594
- Trade debts -€1,129
down €1,129 (-27.5%), from €4,099 to €2,970
- Gross operating margin -€37,137
down €37,137 (-65.3%), from €56,911 to €19,774
- Taxes -€8,682
down €8,682 (-69.9%), from €12,420 to €3,738
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.
Cash bridge derived
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 | €84,595 | €50,400 | -€34,195 | -40.4% |
| Fixed assets | 21/28 | €12,878 | €11,956 | -€922 | -7.2% |
| Tangible fixed assets | 22/27 | €12,878 | €11,956 | -€922 | -7.2% |
| Plant, machinery and equipment | 23 | €9,650 | €8,584 | -€1,066 | -11.0% |
| Furniture and vehicles | 24 | €3,228 | €3,372 | +€144 | +4.5% |
| Current assets | 29/58 | €71,717 | €38,444 | -€33,273 | -46.4% |
| Amounts receivable within one year | 40/41 | €36,772 | €20,555 | -€16,217 | -44.1% |
| Trade receivables | 40 | €15,393 | €3,633 | -€11,760 | -76.4% |
| Other amounts receivable | 41 | €21,379 | €16,922 | -€4,457 | -20.8% |
| Cash at bank and in hand | 54/58 | €34,879 | €17,842 | -€17,037 | -48.8% |
| Deferred charges and accrued income | 490/1 | €66 | €47 | -€19 | -28.8% |
| Total equity and liabilities | 10/49 | €84,595 | €50,400 | -€34,195 | -40.4% |
| Equity | 10/15 | €27,947 | €38,794 | +€10,847 | +38.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €747 | €11,594 | +€10,847 | +1452.1% |
| Amounts payable | 17/49 | €56,648 | €11,606 | -€45,042 | -79.5% |
| Amounts payable within one year | 42/48 | €56,308 | €11,546 | -€44,762 | -79.5% |
| Trade debts | 44 | €4,099 | €2,970 | -€1,129 | -27.5% |
| Suppliers | 440/4 | €4,099 | €2,970 | -€1,129 | -27.5% |
| Taxes, remuneration and social security | 45 | €22,209 | €8,576 | -€13,633 | -61.4% |
| Taxes | 450/3 | €22,209 | €8,576 | -€13,633 | -61.4% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €340 | €60 | -€280 | -82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €2,689 | +€420 | +18.5% |
| Other operating charges | 640/8 | €571 | €613 | +€42 | +7.4% |
| Gross operating margin | 9900 | €56,911 | €19,774 | -€37,137 | -65.3% |
| Operating profit (loss) | 9901 | €54,071 | €16,472 | -€37,599 | -69.5% |
| Financial income | 75/76B | €179 | €94 | -€85 | -47.5% |
| Recurring financial income | 75 | €179 | €94 | -€85 | -47.5% |
| Financial charges | 65/66B | €2,039 | €1,981 | -€58 | -2.8% |
| Recurring financial charges | 65 | €2,039 | €1,981 | -€58 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €52,211 | €14,585 | -€37,626 | -72.1% |
| Income taxes | 67/77 | €12,420 | €3,738 | -€8,682 | -69.9% |
| Profit (loss) for the period | 9904 | €39,791 | €10,847 | -€28,944 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,791 | €10,847 | -€28,944 | -72.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.