07 SOLEIL: what changed
Two fiscal 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.
07 SOLEIL
Largest movements
- Cash -€9,062
down €9,062 (-10.6%), from €85,478 to €76,416
mainly Other debts (-€24,650) and Investment in fixed assets (net) (-€4,722)
- Tangible fixed assets +€3,247
up €3,247 (+226.6%), from €1,433 to €4,680
of which Plant, machinery and equipment: +€2,947
- Other debts -€24,650
down €24,650 (-91.3%), from €27,011 to €2,361
- Profit (loss) carried forward +€21,117
up €21,117 (+86.8%), from €24,337 to €45,454
- Trade debts -€3,692
down €3,692 (-28.7%), from €12,870 to €9,178
- Gross operating margin -€7,899
down €7,899 (-6.0%), from €131,513 to €123,614
- Staff costs -€6,579
down €6,579 (-7.0%), from €94,531 to €87,951
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 | €95,445 | €89,163 | -€6,282 | -6.6% |
| Fixed assets | 21/28 | €1,593 | €4,840 | +€3,247 | +203.8% |
| Tangible fixed assets | 22/27 | €1,433 | €4,680 | +€3,247 | +226.6% |
| Plant, machinery and equipment | 23 | - | €2,947 | +€2,947 | |
| Furniture and vehicles | 24 | €1,433 | €1,732 | +€299 | +20.9% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €93,852 | €84,323 | -€9,529 | -10.2% |
| Stocks and contracts in progress | 3 | €5,000 | €4,500 | -€500 | -10.0% |
| Stocks | 30/36 | €5,000 | €4,500 | -€500 | -10.0% |
| Cash at bank and in hand | 54/58 | €85,478 | €76,416 | -€9,062 | -10.6% |
| Deferred charges and accrued income | 490/1 | €3,374 | €3,407 | +€33 | +1.0% |
| Total equity and liabilities | 10/49 | €95,445 | €89,163 | -€6,282 | -6.6% |
| Equity | 10/15 | €36,737 | €57,854 | +€21,117 | +57.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,337 | €45,454 | +€21,117 | +86.8% |
| Amounts payable | 17/49 | €58,708 | €31,309 | -€27,399 | -46.7% |
| Amounts payable within one year | 42/48 | €58,708 | €31,309 | -€27,399 | -46.7% |
| Trade debts | 44 | €12,870 | €9,178 | -€3,692 | -28.7% |
| Suppliers | 440/4 | €12,870 | €9,178 | -€3,692 | -28.7% |
| Taxes, remuneration and social security | 45 | €18,827 | €19,770 | +€943 | +5.0% |
| Taxes | 450/3 | €11,987 | €15,411 | +€3,424 | +28.6% |
| Remuneration and social security | 454/9 | €6,840 | €4,358 | -€2,481 | -36.3% |
| Other amounts payable | 47/48 | €27,011 | €2,361 | -€24,650 | -91.3% |
| Remuneration, social security and pensions | 62 | €94,531 | €87,951 | -€6,579 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €985 | €1,476 | +€491 | +49.9% |
| Other operating charges | 640/8 | €3,117 | €4,108 | +€991 | +31.8% |
| Gross operating margin | 9900 | €131,513 | €123,614 | -€7,899 | -6.0% |
| Operating profit (loss) | 9901 | €32,881 | €30,079 | -€2,801 | -8.5% |
| Financial income | 75/76B | €441 | €1,104 | +€664 | +150.5% |
| Recurring financial income | 75 | €441 | €1,104 | +€664 | +150.5% |
| Financial charges | 65/66B | €1,511 | €1,704 | +€194 | +12.8% |
| Recurring financial charges | 65 | €1,511 | €1,704 | +€194 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €31,811 | €29,480 | -€2,331 | -7.3% |
| Income taxes | 67/77 | €9,123 | €8,363 | -€760 | -8.3% |
| Profit (loss) for the period | 9904 | €22,688 | €21,117 | -€1,571 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,688 | €21,117 | -€1,571 | -6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.