SOLDERIE JOS: 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.
What changed
SOLDERIE JOS
NACE 46.499, Wholesale of other household goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€15,472
2024 · -€52,979+€37,507
Equity
€528,859
2024 · €544,331-€15,472
Cash
€14,511
2024 · -+€14,511
Balance sheet total
€1.8m
2024 · €1.9m-€104,459
Largest movements
Assets
- Receivables within one year -€136,779
down €136,779 (-76.4%), from €179,037 to €42,257
of which Other amounts receivable: -€119,872
- Tangible fixed assets +€47,859
up €47,859 (+3.9%), from €1.2m to €1.3m
of which Plant, machinery and equipment: +€97,590
- Financial fixed assets -€38,400
down €38,400 (-98.5%), from €38,999 to €599
Equity and liabilities
- Trade debts -€109,979
down €109,979 (-37.4%), from €293,786 to €183,807
- Current portion of long-term debt +€22,335
up €22,335 (+33.6%), from €66,563 to €88,897
Income statement
- Turnover -€182,034
down €182,034 (-25.2%), from €723,572 to €541,538
- Purchases and services -€120,856
down €120,856 (-21.9%), from €551,719 to €430,863
- Gross operating margin +€35,867
up €35,867 (+20.9%), from €171,853 to €207,719
- Staff costs -€26,852
down €26,852 (-22.6%), from €118,790 to €91,937
- Other operating charges +€13,512
up €13,512 (+32.9%), from €41,069 to €54,581
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.
Result 2024
-€52,979
Gross operating margin
+€35,867
Staff costs
+€26,852
Depreciation
-€13,119
Provisions
+€994
Other operating charges
-€13,512
Other operating items
-€2,642
Financial income
+€5,750
Financial charges
-€5,259
Taxes
+€849
Deferred taxes and other
+€1,728
Result 2025
-€15,472
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€51,180
Investment
-€74,114
Financing
+€37,444
Cash 2024
€0
From operations (derived)
+€51,180
Net result for the year
-€15,472
Depreciation
+€64,781
Stocks and contracts
+€3,401
Receivables within one year
+€136,779
Deferred charges and accrued income
-€11,877
Provisions
-€5,172
Trade debts
-€109,979
Tax, wage and social debts
-€9,332
Other debts
-€4,764
Accrued charges and deferred income
+€2,815
Investment (derived)
-€74,114
Investment in fixed assets (net)
-€74,114
Financing
+€37,444
Debts after one year
+€15,110
Current portion of long-term debt
+€22,335
Cash 2025
€14,511
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,910,330 | €1,805,870 | -€104,459 | -5.5% |
| Fixed assets | 21/28 | €1,274,991 | €1,284,324 | +€9,333 | +0.7% |
| Intangible fixed assets | 21 | €125 | - | -€125 | |
| Tangible fixed assets | 22/27 | €1,235,866 | €1,283,725 | +€47,859 | +3.9% |
| Land and buildings | 22 | €683,090 | €652,644 | -€30,446 | -4.5% |
| Plant, machinery and equipment | 23 | €87,895 | €185,485 | +€97,590 | +111% |
| Furniture and vehicles | 24 | €13,285 | €7,515 | -€5,770 | -43.4% |
| Other tangible fixed assets | 26 | €451,597 | €438,082 | -€13,515 | -3.0% |
| Financial fixed assets | 28 | €38,999 | €599 | -€38,400 | -98.5% |
| Current assets | 29/58 | €635,339 | €521,546 | -€113,793 | -17.9% |
| Stocks and contracts in progress | 3 | €393,252 | €389,851 | -€3,401 | -0.9% |
| Stocks | 30/36 | €393,252 | €389,851 | -€3,401 | -0.9% |
| Amounts receivable within one year | 40/41 | €179,037 | €42,257 | -€136,779 | -76.4% |
| Trade receivables | 40 | €19,032 | €2,125 | -€16,907 | -88.8% |
| Other amounts receivable | 41 | €160,005 | €40,132 | -€119,872 | -74.9% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €14,511 | +€14,511 | |
| Deferred charges and accrued income | 490/1 | €3,050 | €14,927 | +€11,877 | +389% |
| Total equity and liabilities | 10/49 | €1,910,330 | €1,805,870 | -€104,459 | -5.5% |
| Equity | 10/15 | €544,331 | €528,859 | -€15,472 | -2.8% |
| Contributions | 10/11 | €72,964 | €72,964 | = | 0.0% |
| Capital | 10 | €72,964 | €72,964 | = | 0.0% |
| Issued capital | 100 | €72,964 | €72,964 | = | 0.0% |
| Reserves | 13 | €344,130 | €330,254 | -€13,875 | -4.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €342,270 | €328,395 | -€13,875 | -4.1% |
| Profit (loss) carried forward | 14 | €127,237 | €125,641 | -€1,597 | -1.3% |
| Provisions and deferred taxes | 16 | €104,732 | €99,560 | -€5,172 | -4.9% |
| Provisions for liabilities and charges | 160/5 | €1,225 | €679 | -€547 | -44.6% |
| Pensions and similar obligations | 160 | €1,225 | €679 | -€547 | -44.6% |
| Deferred taxes | 168 | €103,507 | €98,882 | -€4,625 | -4.5% |
| Amounts payable | 17/49 | €1,261,267 | €1,177,451 | -€83,816 | -6.6% |
| Amounts payable after more than one year | 17 | €633,509 | €648,618 | +€15,110 | +2.4% |
| Financial debts | 170/4 | €633,509 | €648,618 | +€15,110 | +2.4% |
| Amounts payable within one year | 42/48 | €627,178 | €525,438 | -€101,740 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €66,563 | €88,897 | +€22,335 | +33.6% |
| Trade debts | 44 | €293,786 | €183,807 | -€109,979 | -37.4% |
| Suppliers | 440/4 | €293,786 | €183,807 | -€109,979 | -37.4% |
| Taxes, remuneration and social security | 45 | €38,145 | €28,813 | -€9,332 | -24.5% |
| Taxes | 450/3 | €21,397 | €16,013 | -€5,385 | -25.2% |
| Remuneration and social security | 454/9 | €16,748 | €12,800 | -€3,947 | -23.6% |
| Other amounts payable | 47/48 | €228,685 | €223,921 | -€4,764 | -2.1% |
| Accrued charges and deferred income | 492/3 | €580 | €3,395 | +€2,815 | +485% |
| Turnover | 70 | €723,572 | €541,538 | -€182,034 | -25.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €551,719 | €430,863 | -€120,856 | -21.9% |
| Remuneration, social security and pensions | 62 | €118,790 | €91,937 | -€26,852 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,661 | €64,781 | +€13,119 | +25.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €448 | -€547 | -€994 | |
| Other operating charges | 640/8 | €41,069 | €54,581 | +€13,512 | +32.9% |
| Non-recurring operating charges | 66A | €150 | €2,792 | +€2,642 | +1,761% |
| Gross operating margin | 9900 | €171,853 | €207,719 | +€35,867 | +20.9% |
| Operating profit (loss) | 9901 | -€40,265 | -€5,825 | +€34,440 | +85.5% |
| Financial income | 75/76B | €4,176 | €9,926 | +€5,750 | +138% |
| Recurring financial income | 75 | €4,176 | €9,926 | +€5,750 | +138% |
| Financial charges | 65/66B | €19,153 | €24,413 | +€5,259 | +27.5% |
| Recurring financial charges | 65 | €19,153 | €24,413 | +€5,259 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | -€55,242 | -€20,311 | +€34,930 | +63.2% |
| Transfer from deferred taxes | 780 | €2,897 | €4,625 | +€1,728 | +59.6% |
| Income taxes | 67/77 | €634 | -€214 | -€849 | |
| Profit (loss) for the period | 9904 | -€52,979 | -€15,472 | +€37,507 | +70.8% |
| Transfer from tax-exempt reserves | 789 | €8,691 | €13,875 | +€5,184 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,288 | -€1,597 | +€42,691 | +96.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.