MAJOR 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.
What changed
MAJOR SOLUTIONS
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€266,423
2024 · €440,218-€173,795
Equity
€1.3m
2024 · €1.4m-€30,125
Cash
€810,971
2024 · €408,555+€402,416
Balance sheet total
€4.7m
2024 · €3.6m+€1.1m
Largest movements
Assets
- Tangible fixed assets +€853,987
up €853,987 (+62.4%), from €1.4m to €2.2m
of which Other tangible fixed assets: +€746,465
- Cash +€402,416
up €402,416 (+98.5%), from €408,555 to €810,971
mainly Trade debts (+€786,743) and Net result for the year (+€266,423)
- Receivables within one year -€159,267
down €159,267 (-56.2%), from €283,628 to €124,361
of which Trade receivables: -€122,726
- Receivables after one year -€50,000
down €50,000 (-3.2%), from €1.6m to €1.5m
Equity and liabilities
- Trade debts +€786,743
up €786,743 (+7,087%), from €11,100 to €797,843
- Other debts +€258,450
up €258,450, from €0 to €258,450
Income statement
- Gross operating margin -€222,574
down €222,574 (-29.7%), from €750,318 to €527,744
- Taxes -€52,756
down €52,756 (-25.8%), from €204,312 to €151,556
- Depreciation +€18,391
up €18,391 (+20.7%), from €88,655 to €107,045
- Financial income +€15,772
up €15,772 (+208%), from €7,590 to €23,361
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.
Result 2024
€440,218
Gross operating margin
-€222,574
Depreciation
-€18,391
Other operating charges
-€918
Financial income
+€15,772
Financial charges
-€1,673
Taxes
+€52,756
Deferred taxes and other
+€1,232
Result 2025
€266,423
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€1.7m
Investment
-€961,032
Financing
-€328,253
Cash 2024
€408,555
From operations (derived)
+€1.7m
Net result for the year
+€266,423
Depreciation
+€107,045
Receivables after one year
+€50,000
Receivables within one year
+€159,267
Deferred charges and accrued income
-€7,250
Provisions
+€39,107
Trade debts
+€786,743
Tax, wage and social debts
+€32,174
Other debts
+€258,450
Accrued charges and deferred income
-€256
Investment (derived)
-€961,032
Investment in fixed assets (net)
-€961,032
Financing
-€328,253
Debts after one year
-€32,172
Current portion of long-term debt
+€466
Contributions, distributions and other
-€296,548
Cash 2025
€810,971
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,626,299 | €4,680,686 | +€1.1m | +29.1% |
| Fixed assets | 21/28 | €1,368,669 | €2,222,656 | +€853,987 | +62.4% |
| Tangible fixed assets | 22/27 | €1,368,669 | €2,222,656 | +€853,987 | +62.4% |
| Land and buildings | 22 | €898,090 | €1,004,762 | +€106,672 | +11.9% |
| Plant, machinery and equipment | 23 | €372 | €0 | -€372 | -100% |
| Furniture and vehicles | 24 | €990 | €2,212 | +€1,222 | +123% |
| Other tangible fixed assets | 26 | €469,217 | €1,215,682 | +€746,465 | +159% |
| Current assets | 29/58 | €2,257,631 | €2,458,030 | +€200,399 | +8.9% |
| Amounts receivable after more than one year | 29 | €1,563,000 | €1,513,000 | -€50,000 | -3.2% |
| Other amounts receivable | 291 | €1,563,000 | €1,513,000 | -€50,000 | -3.2% |
| Amounts receivable within one year | 40/41 | €283,628 | €124,361 | -€159,267 | -56.2% |
| Trade receivables | 40 | €221,623 | €98,897 | -€122,726 | -55.4% |
| Other amounts receivable | 41 | €62,005 | €25,464 | -€36,541 | -58.9% |
| Cash at bank and in hand | 54/58 | €408,555 | €810,971 | +€402,416 | +98.5% |
| Deferred charges and accrued income | 490/1 | €2,448 | €9,698 | +€7,250 | +296% |
| Total equity and liabilities | 10/49 | €3,626,299 | €4,680,686 | +€1.1m | +29.1% |
| Equity | 10/15 | €1,366,484 | €1,336,359 | -€30,125 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,347,884 | €1,317,759 | -€30,125 | -2.2% |
| Tax-exempt reserves | 132 | €31,290 | €148,610 | +€117,320 | +375% |
| Distributable reserves | 133 | €1,316,594 | €1,169,149 | -€147,445 | -11.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €787,082 | €826,188 | +€39,107 | +5.0% |
| Provisions for liabilities and charges | 160/5 | €787,082 | €787,082 | = | 0.0% |
| Major repairs and maintenance | 162 | €7,517 | €7,517 | = | 0.0% |
| Environmental obligations | 163 | €779,564 | €779,564 | = | 0.0% |
| Deferred taxes | 168 | - | €39,107 | +€39,107 | |
| Amounts payable | 17/49 | €1,472,734 | €2,518,139 | +€1.0m | +71.0% |
| Amounts payable after more than one year | 17 | €1,316,246 | €1,284,074 | -€32,172 | -2.4% |
| Financial debts | 170/4 | €581,246 | €549,074 | -€32,172 | -5.5% |
| Other amounts payable | 178/9 | €735,000 | €735,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €151,272 | €1,229,104 | +€1.1m | +713% |
| Current portion of amounts payable after more than one year | 42 | €31,706 | €32,172 | +€466 | +1.5% |
| Trade debts | 44 | €11,100 | €797,843 | +€786,743 | +7,087% |
| Suppliers | 440/4 | €11,100 | €797,843 | +€786,743 | +7,087% |
| Taxes, remuneration and social security | 45 | €108,465 | €140,639 | +€32,174 | +29.7% |
| Taxes | 450/3 | €108,065 | €140,639 | +€32,574 | +30.1% |
| Remuneration and social security | 454/9 | €400 | €0 | -€400 | -100% |
| Other amounts payable | 47/48 | €0 | €258,450 | +€258,450 | |
| Accrued charges and deferred income | 492/3 | €5,217 | €4,961 | -€256 | -4.9% |
| Non-recurring operating income | 76A | - | €9,240 | +€9,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,655 | €107,045 | +€18,391 | +20.7% |
| Other operating charges | 640/8 | €13,685 | €14,603 | +€918 | +6.7% |
| Gross operating margin | 9900 | €750,318 | €527,744 | -€222,574 | -29.7% |
| Operating profit (loss) | 9901 | €647,978 | €406,096 | -€241,882 | -37.3% |
| Financial income | 75/76B | €7,590 | €23,361 | +€15,772 | +208% |
| Recurring financial income | 75 | €7,590 | €23,361 | +€15,772 | +208% |
| Financial charges | 65/66B | €11,038 | €12,710 | +€1,673 | +15.2% |
| Recurring financial charges | 65 | €11,038 | €12,710 | +€1,673 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €644,530 | €416,747 | -€227,783 | -35.3% |
| Transfer from deferred taxes | 780 | - | €1,232 | +€1,232 | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €204,312 | €151,556 | -€52,756 | -25.8% |
| Profit (loss) for the period | 9904 | €440,218 | €266,423 | -€173,795 | -39.5% |
| Transfer from tax-exempt reserves | 789 | - | €3,695 | +€3,695 | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €440,218 | €270,118 | -€170,100 | -38.6% |
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 13 October 2026 via checked.be.