SOLEIL NOIR: 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 NOIR
Largest movements
- Cash -€3,512
no longer reported in 2025 (was €3,512)
mainly Net result for the year (-€8,447) and Receivables within one year (-€1,880)
- Tangible fixed assets -€2,323
down €2,323 (-30.9%), from €7,527 to €5,204
- Receivables within one year +€1,880
up €1,880 (+8.0%), from €23,526 to €25,405
of which Other amounts receivable: +€1,177
- Profit (loss) carried forward -€8,447
down €8,447, from €139 to -€8,308
- Short-term financial debts +€3,552
new in 2025: €3,552
- Other debts +€850
new in 2025: €850
- Trade debts +€608
up €608 (+50.7%), from €1,200 to €1,808
- Tax, wage and social debts -€540
down €540 (-25.5%), from €2,116 to €1,576
- Gross operating margin -€6,768
down €6,768, from €1,210 to -€5,557
- Taxes -€186
no longer reported in 2025 (was €186)
- Financial charges +€180
up €180 (+108%), from €167 to €347
- Depreciation -€100
down €100 (-2.9%), from €3,497 to €3,396
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 | €34,752 | €30,774 | -€3,978 | -11.4% |
| Fixed assets | 21/28 | €7,527 | €5,204 | -€2,323 | -30.9% |
| Tangible fixed assets | 22/27 | €7,527 | €5,204 | -€2,323 | -30.9% |
| Plant, machinery and equipment | 23 | €7,527 | €5,204 | -€2,323 | -30.9% |
| Current assets | 29/58 | €27,225 | €25,570 | -€1,655 | -6.1% |
| Stocks and contracts in progress | 3 | €161 | €139 | -€22 | -13.7% |
| Stocks | 30/36 | €161 | €139 | -€22 | -13.7% |
| Amounts receivable within one year | 40/41 | €23,526 | €25,405 | +€1,880 | +8.0% |
| Trade receivables | 40 | - | €702 | +€702 | |
| Other amounts receivable | 41 | €23,526 | €24,703 | +€1,177 | +5.0% |
| Current investments | 50/53 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,512 | - | -€3,512 | |
| Total equity and liabilities | 10/49 | €34,752 | €30,774 | -€3,978 | -11.4% |
| Equity | 10/15 | €31,435 | €22,988 | -€8,447 | -26.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €310 | €310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €310 | €310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €310 | €310 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139 | -€8,308 | -€8,447 | |
| Amounts payable | 17/49 | €3,316 | €7,786 | +€4,470 | +135% |
| Amounts payable within one year | 42/48 | €3,316 | €7,786 | +€4,470 | +135% |
| Financial debts | 43 | - | €3,552 | +€3,552 | |
| Credit institutions | 430/8 | - | €3,552 | +€3,552 | |
| Trade debts | 44 | €1,200 | €1,808 | +€608 | +50.7% |
| Suppliers | 440/4 | €1,200 | €1,808 | +€608 | +50.7% |
| Taxes, remuneration and social security | 45 | €2,116 | €1,576 | -€540 | -25.5% |
| Taxes | 450/3 | €2,116 | €1,576 | -€540 | -25.5% |
| Other amounts payable | 47/48 | - | €850 | +€850 | |
| Non-recurring operating income | 76A | €1,022 | - | -€1,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,497 | €3,396 | -€100 | -2.9% |
| Other operating charges | 640/8 | €471 | €448 | -€23 | -4.9% |
| Gross operating margin | 9900 | €1,210 | -€5,557 | -€6,768 | |
| Operating profit (loss) | 9901 | -€2,758 | -€9,402 | -€6,644 | -241% |
| Financial income | 75/76B | €1,327 | €1,301 | -€26 | -1.9% |
| Recurring financial income | 75 | €1,327 | €1,301 | -€26 | -1.9% |
| Financial charges | 65/66B | €167 | €347 | +€180 | +108% |
| Recurring financial charges | 65 | €167 | €347 | +€180 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€1,598 | -€8,447 | -€6,850 | -429% |
| Income taxes | 67/77 | €186 | - | -€186 | |
| Profit (loss) for the period | 9904 | -€1,784 | -€8,447 | -€6,663 | -374% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,784 | -€8,447 | -€6,663 | -374% |
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 26 October 2026 via checked.be.