SOLEIL: 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.
SOLEIL
Largest movements
- Tangible fixed assets -€20,930
down €20,930 (-17.3%), from €121,137 to €100,207
of which Other tangible fixed assets: -€16,122
- Receivables within one year -€5,288
down €5,288 (-96.2%), from €5,499 to €211
- Stocks and contracts +€4,432
up €4,432 (+20.9%), from €21,248 to €25,680
- Cash +€2,850
up €2,850 (+26.0%), from €10,950 to €13,800
mainly Depreciation (+€23,580) and Net result for the year (+€8,225)
- Other debts -€22,262
down €22,262 (-97.1%), from €22,923 to €661
- Debts after one year -€5,065
down €5,065 (-8.5%), from €59,392 to €54,327
- Tax, wage and social debts +€5,018
up €5,018 (+135.6%), from €3,702 to €8,720
- Reserves +€3,895
up €3,895 (+13.4%), from €29,095 to €32,990
- Gross operating margin +€9,592
up €9,592 (+28.6%), from €33,528 to €43,120
- Taxes +€2,736
up €2,736 (+172.3%), from €1,588 to €4,324
- Financial charges +€929
up €929 (+29.8%), from €3,117 to €4,046
- Depreciation -€560
down €560 (-2.3%), from €24,140 to €23,580
- Other operating charges +€513
up €513 (+20.2%), from €2,537 to €3,050
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,912 | €140,990 | -€18,922 | -11.8% |
| Fixed assets | 21/28 | €121,137 | €100,207 | -€20,930 | -17.3% |
| Tangible fixed assets | 22/27 | €121,137 | €100,207 | -€20,930 | -17.3% |
| Land and buildings | 22 | €38,455 | €34,572 | -€3,883 | -10.1% |
| Plant, machinery and equipment | 23 | €7,239 | €7,211 | -€27 | -0.4% |
| Furniture and vehicles | 24 | €2,764 | €1,865 | -€899 | -32.5% |
| Other tangible fixed assets | 26 | €72,679 | €56,557 | -€16,122 | -22.2% |
| Current assets | 29/58 | €38,775 | €40,783 | +€2,008 | +5.2% |
| Stocks and contracts in progress | 3 | €21,248 | €25,680 | +€4,432 | +20.9% |
| Stocks | 30/36 | €21,248 | €25,680 | +€4,432 | +20.9% |
| Amounts receivable within one year | 40/41 | €5,499 | €211 | -€5,288 | -96.2% |
| Other amounts receivable | 41 | €5,499 | €211 | -€5,288 | -96.2% |
| Cash at bank and in hand | 54/58 | €10,950 | €13,800 | +€2,850 | +26.0% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,092 | +€15 | +1.3% |
| Total equity and liabilities | 10/49 | €159,912 | €140,990 | -€18,922 | -11.8% |
| Equity | 10/15 | €53,532 | €57,427 | +€3,895 | +7.3% |
| Contributions | 10/11 | €24,359 | €24,359 | = | 0.0% |
| Reserves | 13 | €29,095 | €32,990 | +€3,895 | +13.4% |
| Distributable reserves | 133 | €29,095 | €32,990 | +€3,895 | +13.4% |
| Profit (loss) carried forward | 14 | €77 | €77 | = | 0.0% |
| Amounts payable | 17/49 | €106,380 | €83,563 | -€22,817 | -21.4% |
| Amounts payable after more than one year | 17 | €59,392 | €54,327 | -€5,065 | -8.5% |
| Financial debts | 170/4 | €59,392 | €54,327 | -€5,065 | -8.5% |
| Amounts payable within one year | 42/48 | €45,739 | €27,599 | -€18,139 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €4,980 | €5,065 | +€85 | +1.7% |
| Trade debts | 44 | €4,221 | €3,425 | -€796 | -18.9% |
| Suppliers | 440/4 | €4,221 | €3,425 | -€796 | -18.9% |
| Advances received on contracts in progress | 46 | €9,913 | €9,728 | -€185 | -1.9% |
| Taxes, remuneration and social security | 45 | €3,702 | €8,720 | +€5,018 | +135.6% |
| Taxes | 450/3 | €3,702 | €8,720 | +€5,018 | +135.6% |
| Other amounts payable | 47/48 | €22,923 | €661 | -€22,262 | -97.1% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,637 | +€387 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,140 | €23,580 | -€560 | -2.3% |
| Other operating charges | 640/8 | €2,537 | €3,050 | +€513 | +20.2% |
| Gross operating margin | 9900 | €33,528 | €43,120 | +€9,592 | +28.6% |
| Operating profit (loss) | 9901 | €6,852 | €16,490 | +€9,638 | +140.7% |
| Financial income | 75/76B | €40 | €105 | +€65 | +160.5% |
| Recurring financial income | 75 | €40 | €105 | +€65 | +160.5% |
| Financial charges | 65/66B | €3,117 | €4,046 | +€929 | +29.8% |
| Recurring financial charges | 65 | €3,117 | €4,046 | +€929 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €3,775 | €12,549 | +€8,774 | +232.4% |
| Income taxes | 67/77 | €1,588 | €4,324 | +€2,736 | +172.3% |
| Profit (loss) for the period | 9904 | €2,187 | €8,225 | +€6,038 | +276.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,187 | €8,225 | +€6,038 | +276.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.