Nearly a quarter of European companies with access to the World Wide Web are already using it to make money, claims a study commissioned by Cisco Systems Inc. Thats far greater usage of the Internet for e-commerce than industry experts were predicting only a few months ago. Overall 60% of European companies have Net access and another 20% intend to connect within a year. Spain is the European leader, with 46% of its companies doing business on the Net. France follows with 33%. Some 20% of German companies are doing e-commerce. Britain, while ahead of other nations in providing customer service over the Net, lags behind in generating revenue.