eSolu: 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.
eSolu
Largest movements
- Cash -€25,476
down €25,476 (-15.9%), from €160,041 to €134,565
mainly Contributions, distributions and other (-€30,200) and Net result for the year (-€28,524)
- Receivables within one year -€4,226
down €4,226 (-23.6%), from €17,919 to €13,693
of which Other amounts receivable: -€4,890
- Tangible fixed assets -€2,230
down €2,230 (-27.7%), from €8,054 to €5,823
of which Furniture and vehicles: -€2,040
- Other debts +€30,411
up €30,411 (+4,199%), from €724 to €31,135
- Reserves -€30,200
down €30,200 (-49.1%), from €61,561 to €31,361
- Profit (loss) carried forward -€28,524
down €28,524, from €12,008 to -€16,516
- Accrued charges and deferred income -€23,215
no longer reported in 2025 (was €23,215)
- Debts after one year +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Staff costs -€9,631
down €9,631 (-31.9%), from €30,227 to €20,596
- Gross operating margin -€6,162
down €6,162, from €2,274 to -€3,888
- Depreciation -€438
down €438 (-10.1%), from €4,342 to €3,904
- Financial income +€367
up €367 (+22,213%), from €2 to €368
- Financial charges +€55
up €55 (+21.9%), from €252 to €307
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 | €188,962 | €156,052 | -€32,910 | -17.4% |
| Fixed assets | 21/28 | €8,054 | €5,823 | -€2,230 | -27.7% |
| Tangible fixed assets | 22/27 | €8,054 | €5,823 | -€2,230 | -27.7% |
| Furniture and vehicles | 24 | €6,350 | €4,309 | -€2,040 | -32.1% |
| Other tangible fixed assets | 26 | €1,704 | €1,514 | -€190 | -11.2% |
| Current assets | 29/58 | €180,909 | €150,229 | -€30,680 | -17.0% |
| Amounts receivable within one year | 40/41 | €17,919 | €13,693 | -€4,226 | -23.6% |
| Trade receivables | 40 | €11,595 | €12,258 | +€663 | +5.7% |
| Other amounts receivable | 41 | €6,324 | €1,435 | -€4,890 | -77.3% |
| Cash at bank and in hand | 54/58 | €160,041 | €134,565 | -€25,476 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,949 | €1,971 | -€977 | -33.1% |
| Total equity and liabilities | 10/49 | €188,962 | €156,052 | -€32,910 | -17.4% |
| Equity | 10/15 | €79,769 | €21,045 | -€58,724 | -73.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,561 | €31,361 | -€30,200 | -49.1% |
| Distributable reserves | 133 | €61,561 | €31,361 | -€30,200 | -49.1% |
| Profit (loss) carried forward | 14 | €12,008 | -€16,516 | -€28,524 | |
| Amounts payable | 17/49 | €109,194 | €135,007 | +€25,813 | +23.6% |
| Amounts payable after more than one year | 17 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Financial debts | 170/4 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Amounts payable within one year | 42/48 | €5,979 | €35,007 | +€29,028 | +485% |
| Trade debts | 44 | €1,362 | €748 | -€614 | -45.1% |
| Suppliers | 440/4 | €1,362 | €748 | -€614 | -45.1% |
| Taxes, remuneration and social security | 45 | €3,893 | €3,124 | -€769 | -19.8% |
| Taxes | 450/3 | €1,863 | €3,124 | +€1,261 | +67.7% |
| Remuneration and social security | 454/9 | €2,031 | - | -€2,031 | |
| Other amounts payable | 47/48 | €724 | €31,135 | +€30,411 | +4,199% |
| Accrued charges and deferred income | 492/3 | €23,215 | - | -€23,215 | |
| Remuneration, social security and pensions | 62 | €30,227 | €20,596 | -€9,631 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,342 | €3,904 | -€438 | -10.1% |
| Other operating charges | 640/8 | - | €20 | +€20 | |
| Gross operating margin | 9900 | €2,274 | -€3,888 | -€6,162 | |
| Operating profit (loss) | 9901 | -€32,295 | -€28,409 | +€3,886 | +12.0% |
| Financial income | 75/76B | €2 | €368 | +€367 | +22,213% |
| Recurring financial income | 75 | €2 | €368 | +€367 | +22,213% |
| Financial charges | 65/66B | €252 | €307 | +€55 | +21.9% |
| Recurring financial charges | 65 | €252 | €307 | +€55 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,545 | -€28,348 | +€4,197 | +12.9% |
| Income taxes | 67/77 | €176 | €176 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€32,721 | -€28,524 | +€4,197 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,721 | -€28,524 | +€4,197 | +12.8% |
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 19 October 2026 via checked.be.