SOL CONCEPT: 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.
SOL CONCEPT
Largest movements
- Cash +€4,689
up €4,689 (+16.9%), from €27,688 to €32,377
mainly Depreciation (+€7,783) and Debts after one year (+€2,713)
- Tangible fixed assets -€3,675
down €3,675 (-24.1%), from €15,268 to €11,593
of which Plant, machinery and equipment: -€4,587
- Receivables within one year -€2,467
down €2,467 (-6.2%), from €39,917 to €37,449
of which Trade receivables: -€13,161
- Stocks and contracts +€1,500
new in 2025: €1,500
- Deferred charges and accrued income -€1,375
down €1,375 (-99.5%), from €1,382 to €7
- Tax, wage and social debts -€4,257
down €4,257 (-81.3%), from €5,234 to €976
of which Taxes: -€4,257
- Debts after one year +€2,713
new in 2025: €2,713
- Current portion of long-term debt +€1,287
new in 2025: €1,287
- Trade debts -€1,199
down €1,199 (-2.5%), from €47,130 to €45,931
- Gross operating margin -€9,187
down €9,187 (-47.3%), from €19,409 to €10,223
- Taxes -€3,982
down €3,982 (-86.4%), from €4,607 to €624
- Write-downs -€2,421
no longer reported in 2025 (was €2,421)
- Depreciation +€1,732
up €1,732 (+28.6%), from €6,050 to €7,783
- Other operating charges -€995
down €995 (-70.7%), from €1,408 to €412
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 | €84,255 | €82,926 | -€1,329 | -1.6% |
| Fixed assets | 21/28 | €15,268 | €11,593 | -€3,675 | -24.1% |
| Tangible fixed assets | 22/27 | €15,268 | €11,593 | -€3,675 | -24.1% |
| Plant, machinery and equipment | 23 | €7,652 | €3,065 | -€4,587 | -59.9% |
| Furniture and vehicles | 24 | €7,616 | €8,528 | +€912 | +12.0% |
| Current assets | 29/58 | €68,987 | €71,333 | +€2,346 | +3.4% |
| Stocks and contracts in progress | 3 | - | €1,500 | +€1,500 | |
| Stocks | 30/36 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €39,917 | €37,449 | -€2,467 | -6.2% |
| Trade receivables | 40 | €22,909 | €9,748 | -€13,161 | -57.4% |
| Other amounts receivable | 41 | €17,008 | €27,701 | +€10,694 | +62.9% |
| Cash at bank and in hand | 54/58 | €27,688 | €32,377 | +€4,689 | +16.9% |
| Deferred charges and accrued income | 490/1 | €1,382 | €7 | -€1,375 | -99.5% |
| Total equity and liabilities | 10/49 | €84,255 | €82,926 | -€1,329 | -1.6% |
| Equity | 10/15 | €31,812 | €31,977 | +€164 | +0.5% |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Reserves | 13 | €5,634 | €5,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,634 | €3,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,578 | €16,743 | +€164 | +1.0% |
| Amounts payable | 17/49 | €52,443 | €50,949 | -€1,493 | -2.8% |
| Amounts payable after more than one year | 17 | - | €2,713 | +€2,713 | |
| Financial debts | 170/4 | - | €2,713 | +€2,713 | |
| Amounts payable within one year | 42/48 | €52,363 | €48,194 | -€4,169 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,287 | +€1,287 | |
| Trade debts | 44 | €47,130 | €45,931 | -€1,199 | -2.5% |
| Suppliers | 440/4 | €47,130 | €45,931 | -€1,199 | -2.5% |
| Taxes, remuneration and social security | 45 | €5,234 | €976 | -€4,257 | -81.3% |
| Taxes | 450/3 | €4,979 | €722 | -€4,257 | -85.5% |
| Remuneration and social security | 454/9 | €255 | €255 | = | 0.0% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €79 | €42 | -€37 | -46.9% |
| Non-recurring operating income | 76A | €10,000 | €16,743 | +€6,743 | +67.4% |
| Remuneration, social security and pensions | 62 | - | €299 | +€299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,050 | €7,783 | +€1,732 | +28.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,421 | - | -€2,421 | |
| Other operating charges | 640/8 | €1,408 | €412 | -€995 | -70.7% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €19,409 | €10,223 | -€9,187 | -47.3% |
| Operating profit (loss) | 9901 | €9,531 | €1,602 | -€7,929 | -83.2% |
| Financial income | 75/76B | €1,258 | €1,005 | -€254 | -20.2% |
| Recurring financial income | 75 | €1,258 | €643 | -€616 | -48.9% |
| Non-recurring financial income | 76B | - | €362 | +€362 | |
| Financial charges | 65/66B | €2,463 | €1,818 | -€645 | -26.2% |
| Recurring financial charges | 65 | €2,463 | €1,818 | -€645 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €8,326 | €789 | -€7,537 | -90.5% |
| Income taxes | 67/77 | €4,607 | €624 | -€3,982 | -86.4% |
| Profit (loss) for the period | 9904 | €3,719 | €164 | -€3,555 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,719 | €164 | -€3,555 | -95.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.