NEW SOLID: what changed
Two fiscal 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.
NEW SOLID
Largest movements
- Cash -€31,347
down €31,347 (-45.8%), from €68,478 to €37,131
mainly Trade debts (-€39,909) and Other debts (-€14,540)
- Receivables within one year -€28,383
down €28,383 (-23.1%), from €122,844 to €94,460
of which Other amounts receivable: -€30,000
- Deferred charges and accrued income +€5,609
up €5,609 (+120.9%), from €4,638 to €10,247
- Financial fixed assets -€2,740
no longer reported in 2024 (was €2,740)
- Tangible fixed assets +€2,357
up €2,357 (+186.7%), from €1,262 to €3,619
- Trade debts -€39,909
down €39,909 (-78.2%), from €51,051 to €11,142
- Other debts -€14,540
no longer reported in 2024 (was €14,540)
- Tax, wage and social debts -€12,687
down €12,687 (-74.4%), from €17,044 to €4,357
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Reserves +€6,232
up €6,232 (+6.0%), from €104,126 to €110,359
- Gross operating margin -€5,787
down €5,787 (-32.9%), from €17,585 to €11,798
- Taxes -€1,823
down €1,823 (-35.4%), from €5,152 to €3,329
- Depreciation -€278
down €278 (-14.7%), from €1,887 to €1,609
- Other operating charges -€192
down €192 (-25.2%), from €761 to €569
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,962 | €145,457 | -€54,504 | -27.3% |
| Fixed assets | 21/28 | €4,002 | €3,619 | -€383 | -9.6% |
| Tangible fixed assets | 22/27 | €1,262 | €3,619 | +€2,357 | +186.7% |
| Furniture and vehicles | 24 | €1,262 | €3,619 | +€2,357 | +186.7% |
| Financial fixed assets | 28 | €2,740 | - | -€2,740 | |
| Current assets | 29/58 | €195,959 | €141,838 | -€54,121 | -27.6% |
| Amounts receivable within one year | 40/41 | €122,844 | €94,460 | -€28,383 | -23.1% |
| Trade receivables | 40 | €42,844 | €44,460 | +€1,617 | +3.8% |
| Other amounts receivable | 41 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €68,478 | €37,131 | -€31,347 | -45.8% |
| Deferred charges and accrued income | 490/1 | €4,638 | €10,247 | +€5,609 | +120.9% |
| Total equity and liabilities | 10/49 | €199,962 | €145,457 | -€54,504 | -27.3% |
| Equity | 10/15 | €110,326 | €128,959 | +€18,632 | +16.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €104,126 | €110,359 | +€6,232 | +6.0% |
| Distributable reserves | 133 | €104,126 | €110,359 | +€6,232 | +6.0% |
| Amounts payable | 17/49 | €89,635 | €16,499 | -€73,136 | -81.6% |
| Amounts payable within one year | 42/48 | €82,635 | €15,499 | -€67,136 | -81.2% |
| Trade debts | 44 | €51,051 | €11,142 | -€39,909 | -78.2% |
| Suppliers | 440/4 | €51,051 | €11,142 | -€39,909 | -78.2% |
| Taxes, remuneration and social security | 45 | €17,044 | €4,357 | -€12,687 | -74.4% |
| Taxes | 450/3 | €17,044 | €4,357 | -€12,687 | -74.4% |
| Other amounts payable | 47/48 | €14,540 | - | -€14,540 | |
| Accrued charges and deferred income | 492/3 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €1,609 | -€278 | -14.7% |
| Other operating charges | 640/8 | €761 | €569 | -€192 | -25.2% |
| Non-recurring operating charges | 66A | - | €40 | +€40 | |
| Gross operating margin | 9900 | €17,585 | €11,798 | -€5,787 | -32.9% |
| Operating profit (loss) | 9901 | €14,937 | €9,580 | -€5,358 | -35.9% |
| Financial income | 75/76B | €102 | €77 | -€24 | -24.0% |
| Recurring financial income | 75 | €102 | €77 | -€24 | -24.0% |
| Financial charges | 65/66B | €25 | €95 | +€71 | +284.1% |
| Recurring financial charges | 65 | €25 | €95 | +€71 | +284.1% |
| Profit (loss) for the period before taxes | 9903 | €15,014 | €9,562 | -€5,452 | -36.3% |
| Income taxes | 67/77 | €5,152 | €3,329 | -€1,823 | -35.4% |
| Profit (loss) for the period | 9904 | €9,862 | €6,232 | -€3,630 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,862 | €6,232 | -€3,630 | -36.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.