One Circle 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.
One Circle IT Solutions
Largest movements
- Receivables within one year +€42,901
up €42,901 (+155%), from €27,620 to €70,521
of which Trade receivables: +€30,509
- Tangible fixed assets +€19,437
up €19,437 (+523%), from €3,719 to €23,156
of which Plant, machinery and equipment: +€13,953
- Cash -€19,045
down €19,045 (-69.3%), from €27,495 to €8,450
mainly Receivables within one year (-€42,901) and Contributions, distributions and other (-€36,292)
- Deferred charges and accrued income +€3,170
up €3,170 (+322%), from €984 to €4,154
- Reserves -€36,292
down €36,292 (-82.2%), from €44,159 to €7,867
- Other debts +€36,292
new in 2025: €36,292
- Profit (loss) carried forward +€22,233
up €22,233, from -€3,562 to €18,670
- Accrued charges and deferred income +€11,309
up €11,309 (+628%), from €1,800 to €13,109
- Trade debts +€6,916
up €6,916 (+242%), from €2,857 to €9,773
- Gross operating margin +€16,713
up €16,713 (+88.1%), from €18,977 to €35,690
- Taxes +€4,171
up €4,171 (+148%), from €2,824 to €6,995
- Depreciation +€1,112
up €1,112 (+42.5%), from €2,620 to €3,733
- Other operating charges +€935
up €935 (+5,187%), from €18 to €953
- Financial income -€813
down €813 (-99.9%), from €813 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,818 | €106,281 | +€46,462 | +77.7% |
| Fixed assets | 21/28 | €3,719 | €23,156 | +€19,437 | +523% |
| Tangible fixed assets | 22/27 | €3,719 | €23,156 | +€19,437 | +523% |
| Plant, machinery and equipment | 23 | - | €13,953 | +€13,953 | |
| Furniture and vehicles | 24 | €2,525 | €8,916 | +€6,391 | +253% |
| Leasing and similar rights | 25 | €1,194 | €287 | -€907 | -76.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €56,100 | €83,125 | +€27,025 | +48.2% |
| Amounts receivable within one year | 40/41 | €27,620 | €70,521 | +€42,901 | +155% |
| Trade receivables | 40 | €12,778 | €43,286 | +€30,509 | +239% |
| Other amounts receivable | 41 | €14,843 | €27,234 | +€12,392 | +83.5% |
| Cash at bank and in hand | 54/58 | €27,495 | €8,450 | -€19,045 | -69.3% |
| Deferred charges and accrued income | 490/1 | €984 | €4,154 | +€3,170 | +322% |
| Total equity and liabilities | 10/49 | €59,818 | €106,281 | +€46,462 | +77.7% |
| Equity | 10/15 | €45,596 | €31,537 | -€14,059 | -30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,159 | €7,867 | -€36,292 | -82.2% |
| Distributable reserves | 133 | €44,159 | €7,867 | -€36,292 | -82.2% |
| Profit (loss) carried forward | 14 | -€3,562 | €18,670 | +€22,233 | |
| Amounts payable | 17/49 | €14,222 | €74,743 | +€60,521 | +426% |
| Amounts payable within one year | 42/48 | €12,422 | €61,634 | +€49,212 | +396% |
| Trade debts | 44 | €2,857 | €9,773 | +€6,916 | +242% |
| Suppliers | 440/4 | €2,857 | €9,773 | +€6,916 | +242% |
| Taxes, remuneration and social security | 45 | €9,565 | €15,569 | +€6,005 | +62.8% |
| Taxes | 450/3 | €9,565 | €15,569 | +€6,005 | +62.8% |
| Other amounts payable | 47/48 | - | €36,292 | +€36,292 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €13,109 | +€11,309 | +628% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €3,733 | +€1,112 | +42.5% |
| Other operating charges | 640/8 | €18 | €953 | +€935 | +5,187% |
| Gross operating margin | 9900 | €18,977 | €35,690 | +€16,713 | +88.1% |
| Operating profit (loss) | 9901 | €16,339 | €31,004 | +€14,665 | +89.8% |
| Financial income | 75/76B | €813 | €0 | -€813 | -99.9% |
| Recurring financial income | 75 | €813 | €0 | -€813 | -99.9% |
| Financial charges | 65/66B | €1,651 | €1,777 | +€126 | +7.6% |
| Recurring financial charges | 65 | €1,651 | €1,777 | +€126 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €15,501 | €29,227 | +€13,726 | +88.6% |
| Income taxes | 67/77 | €2,824 | €6,995 | +€4,171 | +148% |
| Profit (loss) for the period | 9904 | €12,677 | €22,233 | +€9,555 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,677 | €22,233 | +€9,555 | +75.4% |
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 14 October 2026 via checked.be.