TECHNOLOGICAL INFORMATION PROJECT OPEN SOLUTION CONSULTING: 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.
TECHNOLOGICAL INFORMATION PROJECT OPEN SOLUTION CONSULTING
Largest movements
- Receivables within one year +€18,267
up €18,267 (+31.7%), from €57,602 to €75,869
of which Trade receivables: +€23,886
- Cash +€18,237
up €18,237 (+26.3%), from €69,267 to €87,504
mainly Net result for the year (+€29,860) and Depreciation (+€7,287)
- Tangible fixed assets -€5,997
down €5,997 (-53.8%), from €11,148 to €5,151
of which Furniture and vehicles: -€5,460
- Reserves +€25,000
up €25,000 (+62.2%), from €40,193 to €65,193
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€4,860
up €4,860 (+7.4%), from €65,659 to €70,519
- Tax, wage and social debts +€2,427
up €2,427 (+13.4%), from €18,100 to €20,527
- Gross operating margin +€33,150
up €33,150 (+169%), from €19,630 to €52,780
- Taxes +€9,457
up €9,457 (+361%), from €2,623 to €12,080
- Depreciation +€651
up €651 (+9.8%), from €6,636 to €7,287
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 | €144,822 | €176,678 | +€31,856 | +22.0% |
| Fixed assets | 21/28 | €11,323 | €5,326 | -€5,997 | -53.0% |
| Tangible fixed assets | 22/27 | €11,148 | €5,151 | -€5,997 | -53.8% |
| Plant, machinery and equipment | 23 | €603 | €66 | -€537 | -89.1% |
| Furniture and vehicles | 24 | €10,545 | €5,085 | -€5,460 | -51.8% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €133,499 | €171,352 | +€37,853 | +28.4% |
| Amounts receivable within one year | 40/41 | €57,602 | €75,869 | +€18,267 | +31.7% |
| Trade receivables | 40 | €44,235 | €68,121 | +€23,886 | +54.0% |
| Other amounts receivable | 41 | €13,367 | €7,748 | -€5,619 | -42.0% |
| Cash at bank and in hand | 54/58 | €69,267 | €87,504 | +€18,237 | +26.3% |
| Deferred charges and accrued income | 490/1 | €6,630 | €7,979 | +€1,349 | +20.3% |
| Total equity and liabilities | 10/49 | €144,822 | €176,678 | +€31,856 | +22.0% |
| Equity | 10/15 | €121,452 | €151,312 | +€29,860 | +24.6% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Reserves | 13 | €40,193 | €65,193 | +€25,000 | +62.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,333 | €13,333 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €50,000 | +€25,000 | +100% |
| Profit (loss) carried forward | 14 | €65,659 | €70,519 | +€4,860 | +7.4% |
| Amounts payable | 17/49 | €23,370 | €25,366 | +€1,996 | +8.5% |
| Amounts payable within one year | 42/48 | €23,370 | €25,366 | +€1,996 | +8.5% |
| Trade debts | 44 | €5,270 | €4,839 | -€431 | -8.2% |
| Suppliers | 440/4 | €5,270 | €4,839 | -€431 | -8.2% |
| Taxes, remuneration and social security | 45 | €18,100 | €20,527 | +€2,427 | +13.4% |
| Taxes | 450/3 | €18,100 | €20,527 | +€2,427 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,636 | €7,287 | +€651 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €440 | +€440 | |
| Other operating charges | 640/8 | €1,326 | €1,204 | -€122 | -9.2% |
| Gross operating margin | 9900 | €19,630 | €52,780 | +€33,150 | +169% |
| Operating profit (loss) | 9901 | €11,668 | €43,849 | +€32,181 | +276% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €1,874 | €1,909 | +€35 | +1.9% |
| Recurring financial charges | 65 | €1,874 | €1,909 | +€35 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €9,812 | €41,940 | +€32,128 | +327% |
| Income taxes | 67/77 | €2,623 | €12,080 | +€9,457 | +361% |
| Profit (loss) for the period | 9904 | €7,189 | €29,860 | +€22,671 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €7,189 | €29,860 | +€22,671 | +315% |
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.