COMMON SENSE SERVICES: 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.
COMMON SENSE SERVICES
Largest movements
- Receivables within one year -€605
down €605 (-6.4%), from €9,420 to €8,815
- Tax, wage and social debts -€830
down €830 (-42.4%), from €1,958 to €1,128
- Gross operating margin -€842
down €842 (-55.9%), from €1,506 to €665
- Depreciation +€366
up €366 (+333.7%), from €110 to €476
- Taxes -€140
no longer reported in 2025 (was €140)
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 | €49,800 | €49,229 | -€572 | -1.1% |
| Fixed assets | 21/28 | €2,206 | €1,730 | -€476 | -21.6% |
| Tangible fixed assets | 22/27 | €2,206 | €1,730 | -€476 | -21.6% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,206 | €1,730 | -€476 | -21.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €47,594 | €47,498 | -€96 | -0.2% |
| Amounts receivable within one year | 40/41 | €9,420 | €8,815 | -€605 | -6.4% |
| Trade receivables | 40 | €9,420 | €8,815 | -€605 | -6.4% |
| Cash at bank and in hand | 54/58 | €38,175 | €38,570 | +€395 | +1.0% |
| Deferred charges and accrued income | 490/1 | - | €114 | +€114 | |
| Total equity and liabilities | 10/49 | €49,800 | €49,229 | -€572 | -1.1% |
| Equity | 10/15 | €47,127 | €47,241 | +€114 | +0.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €51,859 | €51,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,930 | -€10,816 | +€114 | +1.0% |
| Amounts payable | 17/49 | €2,673 | €1,988 | -€686 | -25.6% |
| Amounts payable within one year | 42/48 | €2,673 | €1,988 | -€686 | -25.6% |
| Trade debts | 44 | €168 | €312 | +€144 | +86.0% |
| Suppliers | 440/4 | €168 | €312 | +€144 | +86.0% |
| Taxes, remuneration and social security | 45 | €1,958 | €1,128 | -€830 | -42.4% |
| Taxes | 450/3 | €1,958 | €1,128 | -€830 | -42.4% |
| Other amounts payable | 47/48 | €547 | €547 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €476 | +€366 | +333.7% |
| Gross operating margin | 9900 | €1,506 | €665 | -€842 | -55.9% |
| Operating profit (loss) | 9901 | €1,396 | €189 | -€1,208 | -86.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,323 | €114 | -€1,209 | -91.4% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | €1,183 | €114 | -€1,070 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,183 | €114 | -€1,070 | -90.4% |
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 12 October 2026 via checked.be.