Etoile Solaire: 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.
Etoile Solaire
Largest movements
- Receivables within one year -€15,147
no longer reported in 2025 (was €15,147)
of which Other amounts receivable: -€14,547
- Cash +€6,549
up €6,549 (+516%), from €1,270 to €7,819
mainly Receivables within one year (+€15,147) and Trade debts (+€3,427)
- Deferred charges and accrued income +€984
new in 2025: €984
- Profit (loss) carried forward -€9,357
down €9,357, from €5,287 to -€4,070
- Trade debts +€3,427
up €3,427 (+909%), from €377 to €3,804
- Tax, wage and social debts -€3,041
down €3,041 (-39.2%), from €7,753 to €4,711
of which Taxes: -€4,541
- Other debts +€1,357
new in 2025: €1,357
- Gross operating margin -€16,388
down €16,388, from €7,679 to -€8,708
- Taxes -€2,039
no longer reported in 2025 (was €2,039)
- Financial income -€429
down €429 (-94.2%), from €455 to €26
- Financial charges +€351
up €351 (+1,432%), from €24 to €375
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 | €16,416 | €8,803 | -€7,614 | -46.4% |
| Current assets | 29/58 | €16,416 | €8,803 | -€7,614 | -46.4% |
| Amounts receivable within one year | 40/41 | €15,147 | - | -€15,147 | |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €14,547 | - | -€14,547 | |
| Cash at bank and in hand | 54/58 | €1,270 | €7,819 | +€6,549 | +516% |
| Deferred charges and accrued income | 490/1 | - | €984 | +€984 | |
| Total equity and liabilities | 10/49 | €16,416 | €8,803 | -€7,614 | -46.4% |
| Equity | 10/15 | €8,287 | -€1,070 | -€9,357 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,287 | -€4,070 | -€9,357 | |
| Amounts payable | 17/49 | €8,130 | €9,872 | +€1,743 | +21.4% |
| Amounts payable within one year | 42/48 | €8,130 | €9,872 | +€1,743 | +21.4% |
| Trade debts | 44 | €377 | €3,804 | +€3,427 | +909% |
| Suppliers | 440/4 | €377 | €3,804 | +€3,427 | +909% |
| Taxes, remuneration and social security | 45 | €7,753 | €4,711 | -€3,041 | -39.2% |
| Taxes | 450/3 | €7,753 | €3,211 | -€4,541 | -58.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | - | €1,357 | +€1,357 | |
| Non-recurring operating income | 76A | €758 | €292 | -€466 | -61.5% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | €734 | €299 | -€435 | -59.2% |
| Gross operating margin | 9900 | €7,679 | -€8,708 | -€16,388 | |
| Operating profit (loss) | 9901 | €6,895 | -€9,008 | -€15,903 | |
| Financial income | 75/76B | €455 | €26 | -€429 | -94.2% |
| Recurring financial income | 75 | €455 | €26 | -€429 | -94.2% |
| Financial charges | 65/66B | €24 | €375 | +€351 | +1,432% |
| Recurring financial charges | 65 | €24 | €375 | +€351 | +1,432% |
| Profit (loss) for the period before taxes | 9903 | €7,326 | -€9,357 | -€16,682 | |
| Income taxes | 67/77 | €2,039 | - | -€2,039 | |
| Profit (loss) for the period | 9904 | €5,287 | -€9,357 | -€14,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,287 | -€9,357 | -€14,643 |
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 24 October 2026 via checked.be.