LE SOLEIL KABYLE: 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.
LE SOLEIL KABYLE
Largest movements
- Receivables within one year +€25,617
up €25,617 (+22.9%), from €111,729 to €137,345
- Tangible fixed assets -€11,124
down €11,124 (-31.1%), from €35,805 to €24,680
- Cash -€3,756
down €3,756 (-10.8%), from €34,825 to €31,069
mainly Receivables within one year (-€25,617) and Current portion of long-term debt (-€5,063)
- Reserves +€12,500
up €12,500 (+14.5%), from €86,000 to €98,500
- Tax, wage and social debts +€5,085
up €5,085 (+11.0%), from €46,120 to €51,206
of which Taxes: +€4,123
- Current portion of long-term debt -€5,063
no longer reported in 2025 (was €5,063)
- Staff costs +€19,197
up €19,197 (+20.0%), from €96,140 to €115,337
- Taxes -€5,282
down €5,282 (-49.0%), from €10,783 to €5,501
- Gross operating margin -€4,829
down €4,829 (-3.0%), from €162,761 to €157,932
- Financial charges +€2,370
up €2,370 (+41.7%), from €5,679 to €8,049
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 | €187,258 | €198,014 | +€10,756 | +5.7% |
| Fixed assets | 21/28 | €35,805 | €24,680 | -€11,124 | -31.1% |
| Tangible fixed assets | 22/27 | €35,805 | €24,680 | -€11,124 | -31.1% |
| Land and buildings | 22 | €20,343 | €15,607 | -€4,736 | -23.3% |
| Plant, machinery and equipment | 23 | €11,798 | €9,074 | -€2,724 | -23.1% |
| Furniture and vehicles | 24 | €3,664 | - | -€3,664 | |
| Current assets | 29/58 | €151,454 | €173,334 | +€21,880 | +14.4% |
| Stocks and contracts in progress | 3 | €4,900 | €4,920 | +€20 | +0.4% |
| Stocks | 30/36 | €4,900 | €4,920 | +€20 | +0.4% |
| Amounts receivable within one year | 40/41 | €111,729 | €137,345 | +€25,617 | +22.9% |
| Other amounts receivable | 41 | €111,729 | €137,345 | +€25,617 | +22.9% |
| Cash at bank and in hand | 54/58 | €34,825 | €31,069 | -€3,756 | -10.8% |
| Total equity and liabilities | 10/49 | €187,258 | €198,014 | +€10,756 | +5.7% |
| Equity | 10/15 | €100,412 | €112,669 | +€12,257 | +12.2% |
| Contributions | 10/11 | €13,800 | €13,800 | = | 0.0% |
| Reserves | 13 | €86,000 | €98,500 | +€12,500 | +14.5% |
| Distributable reserves | 133 | €86,000 | €98,500 | +€12,500 | +14.5% |
| Profit (loss) carried forward | 14 | €612 | €369 | -€243 | -39.7% |
| Amounts payable | 17/49 | €86,847 | €85,346 | -€1,501 | -1.7% |
| Amounts payable after more than one year | 17 | €2,995 | €2,995 | = | 0.0% |
| Financial debts | 170/4 | €2,995 | €2,995 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,852 | €82,351 | -€1,501 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €5,063 | - | -€5,063 | |
| Trade debts | 44 | €32,668 | €31,145 | -€1,523 | -4.7% |
| Suppliers | 440/4 | €32,668 | €31,145 | -€1,523 | -4.7% |
| Taxes, remuneration and social security | 45 | €46,120 | €51,206 | +€5,085 | +11.0% |
| Taxes | 450/3 | €16,735 | €20,857 | +€4,123 | +24.6% |
| Remuneration and social security | 454/9 | €29,386 | €30,348 | +€963 | +3.3% |
| Remuneration, social security and pensions | 62 | €96,140 | €115,337 | +€19,197 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,331 | €12,019 | -€1,312 | -9.8% |
| Other operating charges | 640/8 | €3,794 | €5,065 | +€1,271 | +33.5% |
| Gross operating margin | 9900 | €162,761 | €157,932 | -€4,829 | -3.0% |
| Operating profit (loss) | 9901 | €49,496 | €25,510 | -€23,986 | -48.5% |
| Financial income | 75/76B | €445 | €297 | -€148 | -33.3% |
| Recurring financial income | 75 | €445 | €297 | -€148 | -33.3% |
| Financial charges | 65/66B | €5,679 | €8,049 | +€2,370 | +41.7% |
| Recurring financial charges | 65 | €5,679 | €8,049 | +€2,370 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €44,261 | €17,758 | -€26,503 | -59.9% |
| Income taxes | 67/77 | €10,783 | €5,501 | -€5,282 | -49.0% |
| Profit (loss) for the period | 9904 | €33,479 | €12,257 | -€21,222 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,479 | €12,257 | -€21,222 | -63.4% |
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.