Bi-Solar: 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.
Bi-Solar
Largest movements
- Current investments +€50,000
up €50,000 (+200%), from €25,000 to €75,000
- Cash +€48,200
up €48,200 (+45.8%), from €105,140 to €153,340
mainly Net result for the year (+€69,018) and Receivables within one year (+€25,709)
- Receivables within one year -€25,709
down €25,709 (-38.0%), from €67,606 to €41,897
of which Trade receivables: -€26,924
- Receivables after one year -€22,238
down €22,238 (-26.6%), from €83,492 to €61,254
- Tangible fixed assets +€5,988
new in 2025: €5,988
- Reserves +€69,018
up €69,018 (+31.7%), from €217,518 to €286,537
- Tax, wage and social debts -€26,012
down €26,012 (-64.7%), from €40,222 to €14,210
of which Taxes: -€22,876
- Short-term financial debts +€14,900
up €14,900 (+142,853%), from €10 to €14,910
- Gross operating margin +€14,456
up €14,456 (+18.1%), from €79,945 to €94,400
- Taxes +€4,023
up €4,023 (+17.8%), from €22,558 to €26,581
- Financial income +€3,218
up €3,218 (+242%), from €1,331 to €4,548
- Other operating charges -€1,285
down €1,285 (-50.3%), from €2,555 to €1,270
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 | €284,468 | €342,409 | +€57,941 | +20.4% |
| Fixed assets | 21/28 | - | €5,988 | +€5,988 | |
| Tangible fixed assets | 22/27 | - | €5,988 | +€5,988 | |
| Furniture and vehicles | 24 | - | €5,988 | +€5,988 | |
| Current assets | 29/58 | €284,468 | €336,420 | +€51,952 | +18.3% |
| Amounts receivable after more than one year | 29 | €83,492 | €61,254 | -€22,238 | -26.6% |
| Other amounts receivable | 291 | €83,492 | €61,254 | -€22,238 | -26.6% |
| Amounts receivable within one year | 40/41 | €67,606 | €41,897 | -€25,709 | -38.0% |
| Trade receivables | 40 | €45,759 | €18,835 | -€26,924 | -58.8% |
| Other amounts receivable | 41 | €21,847 | €23,062 | +€1,215 | +5.6% |
| Current investments | 50/53 | €25,000 | €75,000 | +€50,000 | +200% |
| Cash at bank and in hand | 54/58 | €105,140 | €153,340 | +€48,200 | +45.8% |
| Deferred charges and accrued income | 490/1 | €3,229 | €4,929 | +€1,700 | +52.6% |
| Total equity and liabilities | 10/49 | €284,468 | €342,409 | +€57,941 | +20.4% |
| Equity | 10/15 | €236,118 | €305,137 | +€69,018 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,518 | €286,537 | +€69,018 | +31.7% |
| Distributable reserves | 133 | €217,518 | €286,537 | +€69,018 | +31.7% |
| Amounts payable | 17/49 | €48,350 | €37,272 | -€11,078 | -22.9% |
| Amounts payable within one year | 42/48 | €48,350 | €36,582 | -€11,768 | -24.3% |
| Financial debts | 43 | €10 | €14,910 | +€14,900 | +142,853% |
| Credit institutions | 430/8 | €10 | €14,910 | +€14,900 | +142,853% |
| Trade debts | 44 | €7,603 | €7,462 | -€141 | -1.9% |
| Suppliers | 440/4 | €7,603 | €7,462 | -€141 | -1.9% |
| Taxes, remuneration and social security | 45 | €40,222 | €14,210 | -€26,012 | -64.7% |
| Taxes | 450/3 | €37,086 | €14,210 | -€22,876 | -61.7% |
| Remuneration and social security | 454/9 | €3,136 | - | -€3,136 | |
| Other amounts payable | 47/48 | €515 | - | -€515 | |
| Accrued charges and deferred income | 492/3 | - | €690 | +€690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5 | +€5 | |
| Other operating charges | 640/8 | €2,555 | €1,270 | -€1,285 | -50.3% |
| Gross operating margin | 9900 | €79,945 | €94,400 | +€14,456 | +18.1% |
| Operating profit (loss) | 9901 | €77,390 | €93,125 | +€15,735 | +20.3% |
| Financial income | 75/76B | €1,331 | €4,548 | +€3,218 | +242% |
| Recurring financial income | 75 | €1,331 | €4,548 | +€3,218 | +242% |
| Financial charges | 65/66B | €2,518 | €2,074 | -€444 | -17.6% |
| Recurring financial charges | 65 | €2,518 | €2,074 | -€444 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €76,203 | €95,599 | +€19,397 | +25.5% |
| Income taxes | 67/77 | €22,558 | €26,581 | +€4,023 | +17.8% |
| Profit (loss) for the period | 9904 | €53,644 | €69,018 | +€15,374 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,644 | €69,018 | +€15,374 | +28.7% |
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.