AU SOLEIL 86: 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.
AU SOLEIL 86
Largest movements
- Current investments +€200,000
up €200,000 (+100%), from €200,000 to €400,000
- Receivables within one year +€25,679
up €25,679 (+1,234%), from €2,082 to €27,760
of which Other amounts receivable: +€19,832
- Cash +€21,929
up €21,929 (+8.4%), from €261,993 to €283,921
mainly Net result for the year (+€219,835) and Depreciation (+€23,688)
- Reserves +€219,835
up €219,835 (+52.1%), from €421,811 to €641,646
of which Distributable reserves: +€219,835
- Trade debts +€15,951
up €15,951 (+205%), from €7,789 to €23,740
- Gross operating margin +€65,935
up €65,935 (+15.1%), from €436,443 to €502,378
- Staff costs +€39,148
up €39,148 (+34.6%), from €113,217 to €152,365
- Taxes +€12,175
up €12,175 (+13.7%), from €88,998 to €101,173
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 | €561,255 | €797,936 | +€236,681 | +42.2% |
| Fixed assets | 21/28 | €53,791 | €40,283 | -€13,509 | -25.1% |
| Intangible fixed assets | 21 | €7,500 | - | -€7,500 | |
| Tangible fixed assets | 22/27 | €45,238 | €39,229 | -€6,009 | -13.3% |
| Plant, machinery and equipment | 23 | €20,351 | €21,789 | +€1,438 | +7.1% |
| Furniture and vehicles | 24 | €17,229 | €10,784 | -€6,445 | -37.4% |
| Other tangible fixed assets | 26 | €7,658 | €6,656 | -€1,002 | -13.1% |
| Financial fixed assets | 28 | €1,054 | €1,054 | = | 0.0% |
| Current assets | 29/58 | €507,463 | €757,653 | +€250,190 | +49.3% |
| Stocks and contracts in progress | 3 | €39,935 | €44,760 | +€4,825 | +12.1% |
| Stocks | 30/36 | €39,935 | €44,760 | +€4,825 | +12.1% |
| Amounts receivable within one year | 40/41 | €2,082 | €27,760 | +€25,679 | +1,234% |
| Trade receivables | 40 | - | €5,846 | +€5,846 | |
| Other amounts receivable | 41 | €2,082 | €21,914 | +€19,832 | +953% |
| Current investments | 50/53 | €200,000 | €400,000 | +€200,000 | +100% |
| Cash at bank and in hand | 54/58 | €261,993 | €283,921 | +€21,929 | +8.4% |
| Deferred charges and accrued income | 490/1 | €3,454 | €1,212 | -€2,242 | -64.9% |
| Total equity and liabilities | 10/49 | €561,255 | €797,936 | +€236,681 | +42.2% |
| Equity | 10/15 | €475,584 | €695,419 | +€219,835 | +46.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €421,811 | €641,646 | +€219,835 | +52.1% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €417,811 | €637,646 | +€219,835 | +52.6% |
| Profit (loss) carried forward | 14 | €13,773 | €13,773 | = | 0.0% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €65,671 | €82,517 | +€16,846 | +25.7% |
| Amounts payable within one year | 42/48 | €65,671 | €82,517 | +€16,846 | +25.7% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €7,789 | €23,740 | +€15,951 | +205% |
| Suppliers | 440/4 | €7,789 | €23,740 | +€15,951 | +205% |
| Taxes, remuneration and social security | 45 | €57,882 | €58,752 | +€870 | +1.5% |
| Taxes | 450/3 | €44,980 | €37,213 | -€7,767 | -17.3% |
| Remuneration and social security | 454/9 | €12,901 | €21,539 | +€8,637 | +66.9% |
| Remuneration, social security and pensions | 62 | €113,217 | €152,365 | +€39,148 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,024 | €23,688 | +€1,664 | +7.6% |
| Other operating charges | 640/8 | €5,634 | €3,219 | -€2,415 | -42.9% |
| Gross operating margin | 9900 | €436,443 | €502,378 | +€65,935 | +15.1% |
| Operating profit (loss) | 9901 | €295,568 | €323,105 | +€27,538 | +9.3% |
| Financial income | 75/76B | €9,731 | €9,557 | -€174 | -1.8% |
| Recurring financial income | 75 | €9,731 | €9,557 | -€174 | -1.8% |
| Financial charges | 65/66B | €14,139 | €11,654 | -€2,484 | -17.6% |
| Recurring financial charges | 65 | €14,139 | €11,654 | -€2,484 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €291,160 | €321,008 | +€29,848 | +10.3% |
| Income taxes | 67/77 | €88,998 | €101,173 | +€12,175 | +13.7% |
| Profit (loss) for the period | 9904 | €202,162 | €219,835 | +€17,673 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €202,162 | €219,835 | +€17,673 | +8.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.