SOL-TOOTH-TION: 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-TOOTH-TION
Largest movements
- Cash +€74,046
up €74,046 (+93.4%), from €79,289 to €153,335
mainly Net result for the year (+€49,909) and Depreciation (+€42,620)
- Intangible fixed assets -€30,000
down €30,000 (-33.3%), from €90,000 to €60,000
- Profit (loss) carried forward +€49,909
up €49,909 (+133%), from €37,628 to €87,537
- Trade debts -€10,058
down €10,058 (-76.3%), from €13,184 to €3,126
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin +€17,167
up €17,167 (+18.5%), from €92,621 to €109,788
- Taxes +€4,089
up €4,089 (+32.3%), from €12,654 to €16,743
- Depreciation +€1,614
up €1,614 (+3.9%), from €41,006 to €42,620
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 | €206,899 | €251,635 | +€44,736 | +21.6% |
| Formation expenses | 20 | €1,103 | €744 | -€359 | -32.6% |
| Fixed assets | 21/28 | €124,605 | €96,792 | -€27,813 | -22.3% |
| Intangible fixed assets | 21 | €90,000 | €60,000 | -€30,000 | -33.3% |
| Tangible fixed assets | 22/27 | €34,605 | €36,792 | +€2,187 | +6.3% |
| Plant, machinery and equipment | 23 | €16,605 | €24,792 | +€8,187 | +49.3% |
| Other tangible fixed assets | 26 | €18,000 | €12,000 | -€6,000 | -33.3% |
| Current assets | 29/58 | €81,191 | €154,099 | +€72,908 | +89.8% |
| Cash at bank and in hand | 54/58 | €79,289 | €153,335 | +€74,046 | +93.4% |
| Deferred charges and accrued income | 490/1 | €1,902 | €764 | -€1,138 | -59.8% |
| Total equity and liabilities | 10/49 | €206,899 | €251,635 | +€44,736 | +21.6% |
| Equity | 10/15 | €61,283 | €111,192 | +€49,909 | +81.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,655 | €18,655 | = | 0.0% |
| Distributable reserves | 133 | €18,655 | €18,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,628 | €87,537 | +€49,909 | +133% |
| Amounts payable | 17/49 | €145,616 | €140,443 | -€5,173 | -3.6% |
| Amounts payable within one year | 42/48 | €145,616 | €134,443 | -€11,173 | -7.7% |
| Trade debts | 44 | €13,184 | €3,126 | -€10,058 | -76.3% |
| Suppliers | 440/4 | €13,184 | €3,126 | -€10,058 | -76.3% |
| Taxes, remuneration and social security | 45 | €7,654 | €6,743 | -€911 | -11.9% |
| Taxes | 450/3 | €7,654 | €6,743 | -€911 | -11.9% |
| Other amounts payable | 47/48 | €124,777 | €124,574 | -€203 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,006 | €42,620 | +€1,614 | +3.9% |
| Other operating charges | 640/8 | €961 | €400 | -€562 | -58.4% |
| Gross operating margin | 9900 | €92,621 | €109,788 | +€17,167 | +18.5% |
| Operating profit (loss) | 9901 | €50,654 | €66,768 | +€16,114 | +31.8% |
| Financial income | 75/76B | €4 | €34 | +€30 | +760% |
| Recurring financial income | 75 | €4 | €34 | +€30 | +760% |
| Financial charges | 65/66B | €376 | €150 | -€226 | -60.1% |
| Recurring financial charges | 65 | €376 | €150 | -€226 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €50,282 | €66,652 | +€16,370 | +32.6% |
| Income taxes | 67/77 | €12,654 | €16,743 | +€4,089 | +32.3% |
| Profit (loss) for the period | 9904 | €37,628 | €49,909 | +€12,281 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,628 | €49,909 | +€12,281 | +32.6% |
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 27 October 2026 via checked.be.