SOL-LUSIS: 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-LUSIS
Largest movements
- Current investments +€114,999
up €114,999 (+128%), from €90,000 to €204,999
- Cash -€70,065
down €70,065 (-60.5%), from €115,838 to €45,773
mainly Current investments (-€114,999) and Receivables within one year (-€29,664)
- Receivables within one year +€29,664
up €29,664 (+61.0%), from €48,600 to €78,264
of which Trade receivables: +€19,586
- Reserves +€81,800
up €81,800 (+38.3%), from €213,480 to €295,280
- Tax, wage and social debts -€9,275
down €9,275 (-32.3%), from €28,714 to €19,439
- Gross operating margin +€10,795
up €10,795 (+10.4%), from €104,029 to €114,824
- Taxes +€7,631
up €7,631 (+30.8%), from €24,807 to €32,437
- Financial income +€3,688
up €3,688 (+226%), from €1,633 to €5,320
- Depreciation -€1,747
down €1,747 (-40.7%), from €4,290 to €2,543
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 | €278,906 | €350,481 | +€71,574 | +25.7% |
| Fixed assets | 21/28 | €9,447 | €9,550 | +€103 | +1.1% |
| Tangible fixed assets | 22/27 | €9,447 | €9,550 | +€103 | +1.1% |
| Plant, machinery and equipment | 23 | €1,908 | €4,066 | +€2,158 | +113% |
| Furniture and vehicles | 24 | €7,539 | €5,484 | -€2,055 | -27.3% |
| Current assets | 29/58 | €269,459 | €340,931 | +€71,471 | +26.5% |
| Amounts receivable within one year | 40/41 | €48,600 | €78,264 | +€29,664 | +61.0% |
| Trade receivables | 40 | €16,556 | €36,142 | +€19,586 | +118% |
| Other amounts receivable | 41 | €32,043 | €42,121 | +€10,078 | +31.5% |
| Current investments | 50/53 | €90,000 | €204,999 | +€114,999 | +128% |
| Cash at bank and in hand | 54/58 | €115,838 | €45,773 | -€70,065 | -60.5% |
| Deferred charges and accrued income | 490/1 | €15,022 | €11,895 | -€3,127 | -20.8% |
| Total equity and liabilities | 10/49 | €278,906 | €350,481 | +€71,574 | +25.7% |
| Equity | 10/15 | €244,820 | €326,624 | +€81,804 | +33.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €213,480 | €295,280 | +€81,800 | +38.3% |
| Distributable reserves | 133 | €213,480 | €295,280 | +€81,800 | +38.3% |
| Profit (loss) carried forward | 14 | €11,340 | €11,344 | +€4 | 0.0% |
| Amounts payable | 17/49 | €34,087 | €23,857 | -€10,229 | -30.0% |
| Amounts payable within one year | 42/48 | €34,087 | €23,857 | -€10,229 | -30.0% |
| Trade debts | 44 | €5,372 | €4,418 | -€955 | -17.8% |
| Suppliers | 440/4 | €5,372 | €4,418 | -€955 | -17.8% |
| Taxes, remuneration and social security | 45 | €28,714 | €19,439 | -€9,275 | -32.3% |
| Taxes | 450/3 | €28,714 | €19,439 | -€9,275 | -32.3% |
| Non-recurring operating income | 76A | €13,911 | - | -€13,911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,290 | €2,543 | -€1,747 | -40.7% |
| Other operating charges | 640/8 | €1,075 | €569 | -€506 | -47.1% |
| Gross operating margin | 9900 | €104,029 | €114,824 | +€10,795 | +10.4% |
| Operating profit (loss) | 9901 | €98,664 | €111,712 | +€13,048 | +13.2% |
| Financial income | 75/76B | €1,633 | €5,320 | +€3,688 | +226% |
| Recurring financial income | 75 | €1,633 | €5,320 | +€3,688 | +226% |
| Financial charges | 65/66B | €2,008 | €2,791 | +€783 | +39.0% |
| Recurring financial charges | 65 | €2,008 | €2,791 | +€783 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €98,288 | €114,241 | +€15,953 | +16.2% |
| Income taxes | 67/77 | €24,807 | €32,437 | +€7,631 | +30.8% |
| Profit (loss) for the period | 9904 | €73,481 | €81,804 | +€8,322 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,481 | €81,804 | +€8,322 | +11.3% |
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 20 October 2026 via checked.be.