SOL: 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.
SOL
Largest movements
- Receivables within one year +€27,939
up €27,939 (+63.3%), from €44,164 to €72,102
- Stocks and contracts -€21,431
down €21,431 (-36.4%), from €58,929 to €37,498
- Cash -€3,353
down €3,353 (-33.0%), from €10,151 to €6,798
mainly Receivables within one year (-€27,939) and Tax, wage and social debts (-€2,659)
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€16,196
down €16,196 (-81.8%), from €19,803 to €3,608
- Other debts +€3,000
up €3,000 (+28.0%), from €10,705 to €13,705
- Tax, wage and social debts -€2,659
down €2,659 (-40.5%), from €6,564 to €3,905
- Gross operating margin -€6,949
down €6,949 (-52.1%), from €13,346 to €6,397
- Taxes -€4,233
down €4,233, from €3,413 to -€820
- Financial charges -€320
down €320 (-9.9%), from €3,212 to €2,893
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.
Cash bridge derived
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 | €113,244 | €116,399 | +€3,155 | +2.8% |
| Current assets | 29/58 | €113,244 | €116,399 | +€3,155 | +2.8% |
| Stocks and contracts in progress | 3 | €58,929 | €37,498 | -€21,431 | -36.4% |
| Stocks | 30/36 | €58,929 | €37,498 | -€21,431 | -36.4% |
| Amounts receivable within one year | 40/41 | €44,164 | €72,102 | +€27,939 | +63.3% |
| Trade receivables | 40 | €44,164 | €72,102 | +€27,939 | +63.3% |
| Cash at bank and in hand | 54/58 | €10,151 | €6,798 | -€3,353 | -33.0% |
| Total equity and liabilities | 10/49 | €113,244 | €116,399 | +€3,155 | +2.8% |
| Equity | 10/15 | €25,803 | €29,608 | +€3,804 | +14.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €19,803 | €3,608 | -€16,196 | -81.8% |
| Amounts payable | 17/49 | €87,440 | €86,791 | -€649 | -0.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,007 | €59,801 | -€207 | -0.3% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Credit institutions | 430/8 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €2,739 | €2,191 | -€548 | -20.0% |
| Suppliers | 440/4 | €2,739 | €2,191 | -€548 | -20.0% |
| Taxes, remuneration and social security | 45 | €6,564 | €3,905 | -€2,659 | -40.5% |
| Taxes | 450/3 | €6,564 | €3,905 | -€2,659 | -40.5% |
| Other amounts payable | 47/48 | €10,705 | €13,705 | +€3,000 | +28.0% |
| Accrued charges and deferred income | 492/3 | €2,433 | €1,991 | -€442 | -18.2% |
| Other operating charges | 640/8 | €569 | €520 | -€49 | -8.7% |
| Gross operating margin | 9900 | €13,346 | €6,397 | -€6,949 | -52.1% |
| Operating profit (loss) | 9901 | €12,777 | €5,877 | -€6,900 | -54.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,212 | €2,893 | -€320 | -9.9% |
| Recurring financial charges | 65 | €3,212 | €2,893 | -€320 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €9,565 | €2,985 | -€6,580 | -68.8% |
| Income taxes | 67/77 | €3,413 | -€820 | -€4,233 | |
| Profit (loss) for the period | 9904 | €6,152 | €3,804 | -€2,348 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,152 | €3,804 | -€2,348 | -38.2% |
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 9 October 2026 via checked.be.