Common Sense Engineering and Consult: what changed
What changed
Common Sense Engineering and Consult
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
-€54,902
2024 · -€69,337+€14,435
Equity
€433,834
2024 · €488,737-€54,902
Cash
€17,654
2024 · €67,639-€49,985
Balance sheet total
€1.2m
2024 · €1.2m-€19,743
Largest movements
Assets
- Cash -€49,985
down €49,985 (-73.9%), from €67,639 to €17,654
mainly Net result for the year (-€54,902) and Receivables after one year (-€49,766)
- Receivables after one year +€49,766
up €49,766 (+99.1%), from €50,234 to €100,000
Equity and liabilities
- Profit (loss) carried forward -€54,902
down €54,902 (-32.7%), from -€167,821 to -€222,724
- Other debts +€29,486
up €29,486 (+5.0%), from €585,404 to €614,890
- Trade debts +€12,011
up €12,011 (+337%), from €3,566 to €15,577
Income statement
- Gross operating margin +€12,128
up €12,128, from -€7,883 to €4,245
- Financial charges -€3,012
down €3,012 (-6.5%), from €46,431 to €43,419
- Depreciation +€420
up €420 (+3.2%), from €12,972 to €13,392
- Financial income -€234
down €234 (-100%), from €234 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€69,337
Gross operating margin
+€12,128
Depreciation
-€420
Other operating charges
-€70
Financial income
-€234
Financial charges
+€3,012
Taxes
+€18
Result 2025
-€54,902
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€46,071
Investment
-€3,914
Financing
€0
Cash 2024
€67,639
From operations (derived)
-€46,071
Net result for the year
-€54,902
Depreciation
+€13,392
Receivables after one year
-€49,766
Receivables within one year
+€9,797
Deferred charges and accrued income
+€249
Trade debts
+€12,011
Tax, wage and social debts
+€369
Other debts
+€29,486
Accrued charges and deferred income
-€6,706
Investment (derived)
-€3,914
Investment in fixed assets (net)
-€3,914
Cash 2025
€17,654
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,178,657 | €1,158,914 | -€19,743 | -1.7% |
| Fixed assets | 21/28 | €1,036,359 | €1,026,881 | -€9,478 | -0.9% |
| Intangible fixed assets | 21 | €18 | €11 | -€7 | -41.4% |
| Tangible fixed assets | 22/27 | €21,491 | €12,019 | -€9,471 | -44.1% |
| Plant, machinery and equipment | 23 | - | €1,890 | +€1,890 | |
| Furniture and vehicles | 24 | €21,491 | €10,130 | -€11,361 | -52.9% |
| Financial fixed assets | 28 | €1,014,850 | €1,014,851 | +€1 | 0.0% |
| Current assets | 29/58 | €142,298 | €132,033 | -€10,265 | -7.2% |
| Amounts receivable after more than one year | 29 | €50,234 | €100,000 | +€49,766 | +99.1% |
| Other amounts receivable | 291 | €50,234 | €100,000 | +€49,766 | +99.1% |
| Amounts receivable within one year | 40/41 | €21,504 | €11,708 | -€9,797 | -45.6% |
| Trade receivables | 40 | €20,735 | €11,612 | -€9,124 | -44.0% |
| Other amounts receivable | 41 | €769 | €96 | -€673 | -87.5% |
| Cash at bank and in hand | 54/58 | €67,639 | €17,654 | -€49,985 | -73.9% |
| Deferred charges and accrued income | 490/1 | €2,920 | €2,671 | -€249 | -8.5% |
| Total equity and liabilities | 10/49 | €1,178,657 | €1,158,914 | -€19,743 | -1.7% |
| Equity | 10/15 | €488,737 | €433,834 | -€54,902 | -11.2% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €6,558 | €6,558 | = | 0.0% |
| Distributable reserves | 133 | €6,558 | €6,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,821 | -€222,724 | -€54,902 | -32.7% |
| Amounts payable | 17/49 | €689,920 | €725,080 | +€35,160 | +5.1% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €588,970 | €630,836 | +€41,866 | +7.1% |
| Trade debts | 44 | €3,566 | €15,577 | +€12,011 | +337% |
| Suppliers | 440/4 | €3,566 | €15,577 | +€12,011 | +337% |
| Taxes, remuneration and social security | 45 | €0 | €369 | +€369 | |
| Taxes | 450/3 | €0 | €369 | +€369 | |
| Other amounts payable | 47/48 | €585,404 | €614,890 | +€29,486 | +5.0% |
| Accrued charges and deferred income | 492/3 | €50,950 | €44,244 | -€6,706 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,972 | €13,392 | +€420 | +3.2% |
| Other operating charges | 640/8 | €2,074 | €2,144 | +€70 | +3.4% |
| Gross operating margin | 9900 | -€7,883 | €4,245 | +€12,128 | |
| Operating profit (loss) | 9901 | -€22,929 | -€11,290 | +€11,639 | +50.8% |
| Financial income | 75/76B | €234 | €0 | -€234 | -100% |
| Recurring financial income | 75 | €234 | €0 | -€234 | -100% |
| Financial charges | 65/66B | €46,431 | €43,419 | -€3,012 | -6.5% |
| Recurring financial charges | 65 | €46,431 | €43,419 | -€3,012 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€69,126 | -€54,710 | +€14,416 | +20.9% |
| Income taxes | 67/77 | €211 | €193 | -€18 | -8.6% |
| Profit (loss) for the period | 9904 | -€69,337 | -€54,902 | +€14,435 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,337 | -€54,902 | +€14,435 | +20.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.