FOCUS IT 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.
FOCUS IT SOLUTIONS
Largest movements
- Cash +€21,894
up €21,894 (+71.2%), from €30,753 to €52,647
mainly Net result for the year (+€40,455) and Other debts (+€9,799)
- Receivables within one year +€3,413
up €3,413 (+16.9%), from €20,179 to €23,592
of which Other amounts receivable: +€2,681
- Tangible fixed assets -€2,762
down €2,762 (-22.9%), from €12,050 to €9,288
of which Furniture and vehicles: -€1,614
- Deferred charges and accrued income -€2,350
no longer reported in 2025 (was €2,350)
- Receivables after one year -€1,551
down €1,551 (-13.8%), from €11,200 to €9,649
- Other debts +€9,799
up €9,799 (+38.1%), from €25,750 to €35,549
- Tax, wage and social debts +€6,440
up €6,440 (+51.9%), from €12,416 to €18,856
- Trade debts +€2,405
up €2,405 (+247.9%), from €970 to €3,375
- Gross operating margin +€4,132
up €4,132 (+7.5%), from €55,454 to €59,586
- Taxes -€682
down €682 (-5.3%), from €12,986 to €12,304
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 | €76,532 | €95,176 | +€18,644 | +24.4% |
| Fixed assets | 21/28 | €12,050 | €9,288 | -€2,762 | -22.9% |
| Tangible fixed assets | 22/27 | €12,050 | €9,288 | -€2,762 | -22.9% |
| Furniture and vehicles | 24 | €7,157 | €5,543 | -€1,614 | -22.6% |
| Other tangible fixed assets | 26 | €4,893 | €3,745 | -€1,148 | -23.5% |
| Current assets | 29/58 | €64,482 | €85,888 | +€21,406 | +33.2% |
| Amounts receivable after more than one year | 29 | €11,200 | €9,649 | -€1,551 | -13.8% |
| Trade receivables | 290 | €11,200 | €9,649 | -€1,551 | -13.8% |
| Amounts receivable within one year | 40/41 | €20,179 | €23,592 | +€3,413 | +16.9% |
| Trade receivables | 40 | €16,979 | €17,711 | +€732 | +4.3% |
| Other amounts receivable | 41 | €3,200 | €5,881 | +€2,681 | +83.8% |
| Cash at bank and in hand | 54/58 | €30,753 | €52,647 | +€21,894 | +71.2% |
| Deferred charges and accrued income | 490/1 | €2,350 | - | -€2,350 | |
| Total equity and liabilities | 10/49 | €76,532 | €95,176 | +€18,644 | +24.4% |
| Equity | 10/15 | €36,070 | €36,030 | -€40 | -0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,030 | €31,030 | = | 0.0% |
| Distributable reserves | 133 | €31,030 | €31,030 | = | 0.0% |
| Investment grants | 15 | €40 | €0 | -€40 | -100.0% |
| Amounts payable | 17/49 | €40,462 | €59,146 | +€18,684 | +46.2% |
| Amounts payable within one year | 42/48 | €40,462 | €59,146 | +€18,684 | +46.2% |
| Financial debts | 43 | €1,326 | €1,366 | +€40 | +3.0% |
| Credit institutions | 430/8 | €1,326 | €1,366 | +€40 | +3.0% |
| Trade debts | 44 | €970 | €3,375 | +€2,405 | +247.9% |
| Suppliers | 440/4 | €970 | €3,375 | +€2,405 | +247.9% |
| Taxes, remuneration and social security | 45 | €12,416 | €18,856 | +€6,440 | +51.9% |
| Taxes | 450/3 | €12,416 | €18,856 | +€6,440 | +51.9% |
| Other amounts payable | 47/48 | €25,750 | €35,549 | +€9,799 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,030 | €4,931 | -€99 | -2.0% |
| Other operating charges | 640/8 | €1,184 | €770 | -€414 | -35.0% |
| Gross operating margin | 9900 | €55,454 | €59,586 | +€4,132 | +7.5% |
| Operating profit (loss) | 9901 | €49,240 | €53,885 | +€4,645 | +9.4% |
| Financial income | 75/76B | €216 | €471 | +€255 | +118.1% |
| Recurring financial income | 75 | €216 | €471 | +€255 | +118.1% |
| Financial charges | 65/66B | €1,418 | €1,597 | +€179 | +12.6% |
| Recurring financial charges | 65 | €1,418 | €1,597 | +€179 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €48,038 | €52,759 | +€4,721 | +9.8% |
| Income taxes | 67/77 | €12,986 | €12,304 | -€682 | -5.3% |
| Profit (loss) for the period | 9904 | €35,052 | €40,455 | +€5,403 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,052 | €40,455 | +€5,403 | +15.4% |
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.