B-SOLVIT: 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.
B-SOLVIT
Largest movements
- Cash +€44,173
up €44,173 (+63.5%), from €69,561 to €113,735
mainly Receivables within one year (+€14,980) and Other debts (+€12,736)
- Receivables within one year -€14,980
down €14,980 (-98.7%), from €15,180 to €200
of which Trade receivables: -€9,787
- Tangible fixed assets -€10,384
down €10,384 (-64.9%), from €16,000 to €5,615
of which Furniture and vehicles: -€9,159
- Deferred charges and accrued income -€2,309
no longer reported in 2025 (was €2,309)
- Other debts +€12,736
up €12,736 (+351%), from €3,630 to €16,366
- Tax, wage and social debts +€5,414
up €5,414 (+76.4%), from €7,089 to €12,504
of which Remuneration and social security: +€3,297
- Trade debts +€3,039
up €3,039 (+20.6%), from €14,735 to €17,773
- Debts after one year -€2,670
no longer reported in 2025 (was €2,670)
- Current portion of long-term debt -€2,460
down €2,460 (-48.0%), from €5,131 to €2,670
- Gross operating margin +€21,522
up €21,522 (+52.9%), from €40,708 to €62,229
- Staff costs -€4,083
down €4,083 (-10.0%), from €40,990 to €36,907
- Depreciation -€2,596
down €2,596 (-19.1%), from €13,606 to €11,010
- Other operating charges +€949
up €949 (+245%), from €387 to €1,336
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 | €103,717 | €120,217 | +€16,500 | +15.9% |
| Fixed assets | 21/28 | €16,666 | €6,282 | -€10,384 | -62.3% |
| Tangible fixed assets | 22/27 | €16,000 | €5,615 | -€10,384 | -64.9% |
| Plant, machinery and equipment | 23 | €1,829 | €604 | -€1,225 | -67.0% |
| Furniture and vehicles | 24 | €14,170 | €5,011 | -€9,159 | -64.6% |
| Financial fixed assets | 28 | €666 | €666 | = | 0.0% |
| Current assets | 29/58 | €87,051 | €113,935 | +€26,884 | +30.9% |
| Amounts receivable within one year | 40/41 | €15,180 | €200 | -€14,980 | -98.7% |
| Trade receivables | 40 | €9,987 | €200 | -€9,787 | -98.0% |
| Other amounts receivable | 41 | €5,193 | - | -€5,193 | |
| Cash at bank and in hand | 54/58 | €69,561 | €113,735 | +€44,173 | +63.5% |
| Deferred charges and accrued income | 490/1 | €2,309 | - | -€2,309 | |
| Total equity and liabilities | 10/49 | €103,717 | €120,217 | +€16,500 | +15.9% |
| Equity | 10/15 | €70,461 | €70,903 | +€442 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,628 | €53,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,628 | €53,628 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,516 | €1,516 | = | 0.0% |
| Other | 1319 | €52,111 | €52,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,633 | €11,075 | +€442 | +4.2% |
| Amounts payable | 17/49 | €33,255 | €49,313 | +€16,058 | +48.3% |
| Amounts payable after more than one year | 17 | €2,670 | - | -€2,670 | |
| Financial debts | 170/4 | €2,670 | - | -€2,670 | |
| Amounts payable within one year | 42/48 | €30,585 | €49,313 | +€18,728 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €5,131 | €2,670 | -€2,460 | -48.0% |
| Trade debts | 44 | €14,735 | €17,773 | +€3,039 | +20.6% |
| Suppliers | 440/4 | €14,735 | €17,773 | +€3,039 | +20.6% |
| Taxes, remuneration and social security | 45 | €7,089 | €12,504 | +€5,414 | +76.4% |
| Taxes | 450/3 | €275 | €2,392 | +€2,117 | +769% |
| Remuneration and social security | 454/9 | €6,814 | €10,111 | +€3,297 | +48.4% |
| Other amounts payable | 47/48 | €3,630 | €16,366 | +€12,736 | +351% |
| Remuneration, social security and pensions | 62 | €40,990 | €36,907 | -€4,083 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,606 | €11,010 | -€2,596 | -19.1% |
| Other operating charges | 640/8 | €387 | €1,336 | +€949 | +245% |
| Gross operating margin | 9900 | €40,708 | €62,229 | +€21,522 | +52.9% |
| Operating profit (loss) | 9901 | -€14,275 | €12,977 | +€27,251 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.4% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.4% |
| Financial charges | 65/66B | €625 | €265 | -€360 | -57.5% |
| Recurring financial charges | 65 | €625 | €265 | -€360 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,872 | €12,712 | +€27,583 | |
| Income taxes | 67/77 | €275 | €270 | -€6 | -2.1% |
| Profit (loss) for the period | 9904 | -€15,147 | €12,442 | +€27,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,147 | €12,442 | +€27,589 |
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.