SOL PLUS: 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 PLUS
Largest movements
- Receivables within one year -€15,295
down €15,295 (-47.6%), from €32,154 to €16,859
of which Trade receivables: -€19,905
- Deferred charges and accrued income +€9,065
new in 2025: €9,065
- Tangible fixed assets -€4,270
down €4,270 (-29.7%), from €14,356 to €10,086
of which Furniture and vehicles: -€2,421
- Stocks and contracts +€2,780
up €2,780 (+11.2%), from €24,731 to €27,511
- Trade debts -€9,414
down €9,414 (-84.3%), from €11,167 to €1,753
- Profit (loss) carried forward +€3,899
up €3,899, from -€3,017 to €882
- Other debts -€1,850
down €1,850 (-77.1%), from €2,401 to €551
- Tax, wage and social debts +€1,177
up €1,177 (+28.5%), from €4,132 to €5,309
of which Remuneration and social security: +€900
- Reserves -€1,000
down €1,000 (-7.1%), from €14,000 to €13,000
- Write-downs -€8,117
no longer reported in 2025 (was €8,117)
- Gross operating margin -€6,264
down €6,264 (-31.0%), from €20,176 to €13,912
- Taxes +€3,515
up €3,515 (+76.2%), from -€4,612 to -€1,097
- Depreciation +€1,552
up €1,552 (+27.9%), from €5,561 to €7,113
- Other operating charges +€853
up €853 (+27.1%), from €3,149 to €4,002
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 | €83,694 | €76,506 | -€7,188 | -8.6% |
| Fixed assets | 21/28 | €14,957 | €10,686 | -€4,270 | -28.6% |
| Tangible fixed assets | 22/27 | €14,356 | €10,086 | -€4,270 | -29.7% |
| Plant, machinery and equipment | 23 | €6,918 | €5,069 | -€1,849 | -26.7% |
| Furniture and vehicles | 24 | €7,438 | €5,017 | -€2,421 | -32.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €68,737 | €65,819 | -€2,918 | -4.2% |
| Stocks and contracts in progress | 3 | €24,731 | €27,511 | +€2,780 | +11.2% |
| Stocks | 30/36 | €24,731 | €27,511 | +€2,780 | +11.2% |
| Amounts receivable within one year | 40/41 | €32,154 | €16,859 | -€15,295 | -47.6% |
| Trade receivables | 40 | €22,837 | €2,932 | -€19,905 | -87.2% |
| Other amounts receivable | 41 | €9,317 | €13,927 | +€4,610 | +49.5% |
| Cash at bank and in hand | 54/58 | €11,852 | €12,384 | +€533 | +4.5% |
| Deferred charges and accrued income | 490/1 | - | €9,065 | +€9,065 | |
| Total equity and liabilities | 10/49 | €83,694 | €76,506 | -€7,188 | -8.6% |
| Equity | 10/15 | €29,583 | €32,482 | +€2,899 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,000 | €13,000 | -€1,000 | -7.1% |
| Distributable reserves | 133 | €14,000 | €13,000 | -€1,000 | -7.1% |
| Profit (loss) carried forward | 14 | -€3,017 | €882 | +€3,899 | |
| Amounts payable | 17/49 | €54,111 | €44,023 | -€10,087 | -18.6% |
| Amounts payable after more than one year | 17 | €36,411 | €36,411 | = | 0.0% |
| Other amounts payable | 178/9 | €36,411 | €36,411 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,700 | €7,613 | -€10,087 | -57.0% |
| Trade debts | 44 | €11,167 | €1,753 | -€9,414 | -84.3% |
| Suppliers | 440/4 | €11,167 | €1,753 | -€9,414 | -84.3% |
| Taxes, remuneration and social security | 45 | €4,132 | €5,309 | +€1,177 | +28.5% |
| Taxes | 450/3 | €2,232 | €2,509 | +€277 | +12.4% |
| Remuneration and social security | 454/9 | €1,900 | €2,800 | +€900 | +47.4% |
| Other amounts payable | 47/48 | €2,401 | €551 | -€1,850 | -77.1% |
| Non-recurring operating income | 76A | €249 | - | -€249 | |
| Remuneration, social security and pensions | 62 | €438 | €311 | -€126 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,561 | €7,113 | +€1,552 | +27.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,117 | - | -€8,117 | |
| Other operating charges | 640/8 | €3,149 | €4,002 | +€853 | +27.1% |
| Non-recurring operating charges | 66A | €10,720 | - | -€10,720 | |
| Gross operating margin | 9900 | €20,176 | €13,912 | -€6,264 | -31.0% |
| Operating profit (loss) | 9901 | -€7,808 | €2,486 | +€10,294 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €708 | €691 | -€17 | -2.4% |
| Recurring financial charges | 65 | €708 | €691 | -€17 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,516 | €1,802 | +€10,318 | |
| Income taxes | 67/77 | -€4,612 | -€1,097 | +€3,515 | +76.2% |
| Profit (loss) for the period | 9904 | -€3,904 | €2,899 | +€6,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,904 | €2,899 | +€6,803 |
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 24 October 2026 via checked.be.