123 SOLEIL: 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.
123 SOLEIL
Largest movements
- Tangible fixed assets -€8,816
down €8,816 (-11.2%), from €78,589 to €69,773
of which Other tangible fixed assets: -€9,397
- Intangible fixed assets -€3,771
down €3,771 (-79.0%), from €4,772 to €1,001
- Receivables within one year -€1,452
down €1,452 (-67.9%), from €2,139 to €687
of which Trade receivables: -€1,635
- Other debts -€10,995
down €10,995 (-14.9%), from €73,657 to €62,662
- Trade debts -€1,962
down €1,962 (-18.3%), from €10,729 to €8,768
- Tax, wage and social debts -€1,120
down €1,120 (-28.4%), from €3,946 to €2,826
- Gross operating margin +€12,192
up €12,192 (+366%), from €3,328 to €15,520
- Other operating charges -€1,203
no longer reported in 2024 (was €1,203)
- Depreciation +€887
up €887 (+6.3%), from €14,012 to €14,899
- Financial charges +€235
up €235 (+75.3%), from €312 to €547
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,861 | €71,857 | -€14,003 | -16.3% |
| Fixed assets | 21/28 | €83,542 | €70,955 | -€12,587 | -15.1% |
| Intangible fixed assets | 21 | €4,772 | €1,001 | -€3,771 | -79.0% |
| Tangible fixed assets | 22/27 | €78,589 | €69,773 | -€8,816 | -11.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,463 | €2,365 | +€903 | +61.7% |
| Furniture and vehicles | 24 | €665 | €343 | -€322 | -48.4% |
| Other tangible fixed assets | 26 | €76,461 | €67,064 | -€9,397 | -12.3% |
| Financial fixed assets | 28 | €182 | €182 | = | 0.0% |
| Current assets | 29/58 | €2,319 | €902 | -€1,417 | -61.1% |
| Amounts receivable within one year | 40/41 | €2,139 | €687 | -€1,452 | -67.9% |
| Trade receivables | 40 | €2,139 | €504 | -€1,635 | -76.4% |
| Other amounts receivable | 41 | €0 | €183 | +€183 | |
| Cash at bank and in hand | 54/58 | €180 | €95 | -€85 | -47.1% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €85,861 | €71,857 | -€14,003 | -16.3% |
| Equity | 10/15 | -€2,472 | -€2,398 | +€74 | +3.0% |
| Contributions | 10/11 | €40,906 | €40,906 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,378 | -€43,304 | +€74 | +0.2% |
| Amounts payable | 17/49 | €88,332 | €74,255 | -€14,077 | -15.9% |
| Amounts payable within one year | 42/48 | €88,332 | €74,255 | -€14,077 | -15.9% |
| Trade debts | 44 | €10,729 | €8,768 | -€1,962 | -18.3% |
| Suppliers | 440/4 | €10,729 | €8,768 | -€1,962 | -18.3% |
| Taxes, remuneration and social security | 45 | €3,946 | €2,826 | -€1,120 | -28.4% |
| Taxes | 450/3 | €3,946 | €2,826 | -€1,120 | -28.4% |
| Other amounts payable | 47/48 | €73,657 | €62,662 | -€10,995 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,012 | €14,899 | +€887 | +6.3% |
| Other operating charges | 640/8 | €1,203 | - | -€1,203 | |
| Gross operating margin | 9900 | €3,328 | €15,520 | +€12,192 | +366% |
| Operating profit (loss) | 9901 | -€11,888 | €621 | +€12,508 | |
| Financial charges | 65/66B | €312 | €547 | +€235 | +75.3% |
| Recurring financial charges | 65 | €312 | €547 | +€235 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,199 | €74 | +€12,273 | |
| Profit (loss) for the period | 9904 | -€12,199 | €74 | +€12,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,199 | €74 | +€12,273 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.