1-SO-LIT: 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.
1-SO-LIT
Largest movements
- Cash +€4,286
up €4,286 (+21.1%), from €20,342 to €24,627
mainly Other debts (+€10,456) and Depreciation (+€3,079)
- Receivables within one year -€2,033
down €2,033 (-74.7%), from €2,722 to €690
of which Other amounts receivable: -€2,722
- Tangible fixed assets -€1,290
down €1,290 (-2.8%), from €46,434 to €45,144
of which Plant, machinery and equipment: -€1,368
- Other debts +€10,456
up €10,456 (+121%), from €8,618 to €19,075
- Tax, wage and social debts -€7,638
down €7,638 (-85.4%), from €8,942 to €1,304
of which Remuneration and social security: -€8,637
- Profit (loss) carried forward -€2,257
down €2,257 (-9.2%), from €24,462 to €22,205
- Gross operating margin +€7,930
up €7,930, from -€6,071 to €1,860
- Financial income +€2,919
up €2,919 (+1,422%), from €205 to €3,124
of which Non-recurring financial income: +€3,122
- Financial charges +€1,403
up €1,403 (+117%), from €1,201 to €2,604
- Depreciation -€290
down €290 (-8.6%), from €3,369 to €3,079
- Other operating charges -€178
down €178 (-11.8%), from €1,508 to €1,331
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 | €71,475 | €71,969 | +€494 | +0.7% |
| Fixed assets | 21/28 | €46,459 | €45,169 | -€1,290 | -2.8% |
| Tangible fixed assets | 22/27 | €46,434 | €45,144 | -€1,290 | -2.8% |
| Land and buildings | 22 | €41,286 | €40,440 | -€846 | -2.1% |
| Plant, machinery and equipment | 23 | €2,823 | €1,455 | -€1,368 | -48.4% |
| Furniture and vehicles | 24 | €2,325 | €3,249 | +€924 | +39.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €25,016 | €26,800 | +€1,784 | +7.1% |
| Amounts receivable within one year | 40/41 | €2,722 | €690 | -€2,033 | -74.7% |
| Trade receivables | 40 | - | €690 | +€690 | |
| Other amounts receivable | 41 | €2,722 | - | -€2,722 | |
| Cash at bank and in hand | 54/58 | €20,342 | €24,627 | +€4,286 | +21.1% |
| Deferred charges and accrued income | 490/1 | €1,952 | €1,483 | -€469 | -24.0% |
| Total equity and liabilities | 10/49 | €71,475 | €71,969 | +€494 | +0.7% |
| Equity | 10/15 | €52,766 | €50,509 | -€2,257 | -4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,104 | €22,104 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,981 | €11,981 | = | 0.0% |
| Distributable reserves | 133 | €10,123 | €10,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,462 | €22,205 | -€2,257 | -9.2% |
| Amounts payable | 17/49 | €18,709 | €21,460 | +€2,750 | +14.7% |
| Amounts payable within one year | 42/48 | €18,709 | €21,460 | +€2,750 | +14.7% |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Trade debts | 44 | €1,132 | €1,081 | -€50 | -4.5% |
| Suppliers | 440/4 | €1,132 | €1,081 | -€50 | -4.5% |
| Taxes, remuneration and social security | 45 | €8,942 | €1,304 | -€7,638 | -85.4% |
| Taxes | 450/3 | €305 | €1,304 | +€998 | +327% |
| Remuneration and social security | 454/9 | €8,637 | - | -€8,637 | |
| Other amounts payable | 47/48 | €8,618 | €19,075 | +€10,456 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,369 | €3,079 | -€290 | -8.6% |
| Other operating charges | 640/8 | €1,508 | €1,331 | -€178 | -11.8% |
| Gross operating margin | 9900 | -€6,071 | €1,860 | +€7,930 | |
| Operating profit (loss) | 9901 | -€10,948 | -€2,550 | +€8,398 | +76.7% |
| Financial income | 75/76B | €205 | €3,124 | +€2,919 | +1,422% |
| Recurring financial income | 75 | €205 | €2 | -€204 | -99.2% |
| Non-recurring financial income | 76B | - | €3,122 | +€3,122 | |
| Financial charges | 65/66B | €1,201 | €2,604 | +€1,403 | +117% |
| Recurring financial charges | 65 | €1,201 | €2,604 | +€1,403 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€11,944 | -€2,030 | +€9,914 | +83.0% |
| Income taxes | 67/77 | €195 | €227 | +€32 | +16.2% |
| Profit (loss) for the period | 9904 | -€12,139 | -€2,257 | +€9,882 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,139 | -€2,257 | +€9,882 | +81.4% |
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.