SOL-CONSULTING: 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-CONSULTING
Largest movements
- Tangible fixed assets +€55,881
up €55,881 (+218.3%), from €25,600 to €81,482
of which Furniture and vehicles: +€53,223
- Current investments +€18,844
up €18,844 (+6.2%), from €306,165 to €325,008
- Cash -€10,223
down €10,223 (-10.0%), from €102,212 to €91,989
mainly Investment in fixed assets (net) (-€62,755) and Other debts (-€33,559)
- Receivables within one year -€6,700
down €6,700 (-20.6%), from €32,535 to €25,836
of which Other amounts receivable: -€4,909
- Debts after one year +€59,847
new in 2025: €59,847
of which Financial debts: +€38,454
- Other debts -€33,559
no longer reported in 2025 (was €33,559)
- Reserves +€24,592
up €24,592 (+6.1%), from €402,013 to €426,605
- Current portion of long-term debt +€9,342
new in 2025: €9,342
- Tax, wage and social debts -€6,614
down €6,614 (-38.2%), from €17,337 to €10,723
of which Taxes: -€6,114
- Gross operating margin -€24,991
down €24,991 (-38.5%), from €64,891 to €39,900
- Taxes -€10,337
down €10,337 (-50.4%), from €20,495 to €10,158
- Depreciation +€1,985
up €1,985 (+40.6%), from €4,888 to €6,874
- Financial income +€907
up €907 (+48.1%), from €1,887 to €2,794
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 | €467,741 | €525,581 | +€57,840 | +12.4% |
| Fixed assets | 21/28 | €25,600 | €81,482 | +€55,881 | +218.3% |
| Tangible fixed assets | 22/27 | €25,600 | €81,482 | +€55,881 | +218.3% |
| Land and buildings | 22 | €346 | €4,682 | +€4,336 | +1254.4% |
| Plant, machinery and equipment | 23 | €4,649 | €2,972 | -€1,678 | -36.1% |
| Furniture and vehicles | 24 | €20,605 | €73,828 | +€53,223 | +258.3% |
| Current assets | 29/58 | €442,140 | €444,099 | +€1,959 | +0.4% |
| Amounts receivable within one year | 40/41 | €32,535 | €25,836 | -€6,700 | -20.6% |
| Trade receivables | 40 | €11,640 | €9,849 | -€1,791 | -15.4% |
| Other amounts receivable | 41 | €20,895 | €15,986 | -€4,909 | -23.5% |
| Current investments | 50/53 | €306,165 | €325,008 | +€18,844 | +6.2% |
| Cash at bank and in hand | 54/58 | €102,212 | €91,989 | -€10,223 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,266 | +€38 | +3.1% |
| Total equity and liabilities | 10/49 | €467,741 | €525,581 | +€57,840 | +12.4% |
| Equity | 10/15 | €414,413 | €439,005 | +€24,592 | +5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €402,013 | €426,605 | +€24,592 | +6.1% |
| Distributable reserves | 133 | €402,013 | €426,605 | +€24,592 | +6.1% |
| Amounts payable | 17/49 | €53,328 | €86,576 | +€33,248 | +62.3% |
| Amounts payable after more than one year | 17 | - | €59,847 | +€59,847 | |
| Financial debts | 170/4 | - | €38,454 | +€38,454 | |
| Other amounts payable | 178/9 | - | €21,394 | +€21,394 | |
| Amounts payable within one year | 42/48 | €51,415 | €20,549 | -€30,866 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,342 | +€9,342 | |
| Trade debts | 44 | €519 | €484 | -€34 | -6.6% |
| Suppliers | 440/4 | €519 | €484 | -€34 | -6.6% |
| Taxes, remuneration and social security | 45 | €17,337 | €10,723 | -€6,614 | -38.2% |
| Taxes | 450/3 | €16,837 | €10,723 | -€6,114 | -36.3% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €33,559 | - | -€33,559 | |
| Accrued charges and deferred income | 492/3 | €1,913 | €6,179 | +€4,267 | +223.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,888 | €6,874 | +€1,985 | +40.6% |
| Other operating charges | 640/8 | €225 | €233 | +€8 | +3.4% |
| Non-recurring operating charges | 66A | - | €246 | +€246 | |
| Gross operating margin | 9900 | €64,891 | €39,900 | -€24,991 | -38.5% |
| Operating profit (loss) | 9901 | €59,778 | €32,547 | -€27,231 | -45.6% |
| Financial income | 75/76B | €1,887 | €2,794 | +€907 | +48.1% |
| Recurring financial income | 75 | €1,887 | €2,794 | +€907 | +48.1% |
| Financial charges | 65/66B | €728 | €591 | -€137 | -18.8% |
| Recurring financial charges | 65 | €728 | €591 | -€137 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €60,937 | €34,750 | -€26,187 | -43.0% |
| Income taxes | 67/77 | €20,495 | €10,158 | -€10,337 | -50.4% |
| Profit (loss) for the period | 9904 | €40,442 | €24,592 | -€15,850 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,442 | €24,592 | -€15,850 | -39.2% |
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 3 October 2026 via checked.be.