SOLEOR: what changed
Two fiscal 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.
SOLEOR
Largest movements
- Receivables within one year -€24,467
down €24,467 (-74.0%), from €33,045 to €8,577
- Tangible fixed assets -€18,952
down €18,952 (-93.6%), from €20,246 to €1,294
of which Furniture and vehicles: -€18,044
- Cash -€10,752
down €10,752 (-36.4%), from €29,538 to €18,786
mainly Other debts (-€42,484) and Stocks and contracts (-€10,500)
- Stocks and contracts +€10,500
up €10,500 (+105.0%), from €10,000 to €20,500
- Other debts -€42,484
down €42,484 (-45.2%), from €93,920 to €51,437
- Profit (loss) carried forward +€7,364
up €7,364 (+10.2%), from -€72,343 to -€64,979
- Trade debts -€4,475
down €4,475 (-9.7%), from €46,292 to €41,817
- Tax, wage and social debts -€4,078
down €4,078 (-85.7%), from €4,760 to €682
of which Taxes: -€2,766
- Gross operating margin +€18,397
up €18,397, from -€2,704 to €15,693
- Other operating charges +€5,029
up €5,029 (+125.8%), from €3,998 to €9,026
- Staff costs -€3,791
down €3,791 (-100.0%), from €3,791 to €0
- Financial income +€1,543
up €1,543 (+1220.1%), from €126 to €1,669
- Depreciation -€636
down €636 (-41.2%), from €1,544 to €908
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,629 | €50,957 | -€43,672 | -46.2% |
| Fixed assets | 21/28 | €22,046 | €3,094 | -€18,952 | -86.0% |
| Tangible fixed assets | 22/27 | €20,246 | €1,294 | -€18,952 | -93.6% |
| Plant, machinery and equipment | 23 | €2,202 | €1,294 | -€908 | -41.2% |
| Furniture and vehicles | 24 | €18,044 | €0 | -€18,044 | -100.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €72,583 | €47,863 | -€24,720 | -34.1% |
| Stocks and contracts in progress | 3 | €10,000 | €20,500 | +€10,500 | +105.0% |
| Stocks | 30/36 | €10,000 | €20,500 | +€10,500 | +105.0% |
| Amounts receivable within one year | 40/41 | €33,045 | €8,577 | -€24,467 | -74.0% |
| Trade receivables | 40 | €33,045 | €8,577 | -€24,467 | -74.0% |
| Cash at bank and in hand | 54/58 | €29,538 | €18,786 | -€10,752 | -36.4% |
| Total equity and liabilities | 10/49 | €94,629 | €50,957 | -€43,672 | -46.2% |
| Equity | 10/15 | -€50,343 | -€42,979 | +€7,364 | +14.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,343 | -€64,979 | +€7,364 | +10.2% |
| Amounts payable | 17/49 | €144,973 | €93,936 | -€51,037 | -35.2% |
| Amounts payable within one year | 42/48 | €144,973 | €93,936 | -€51,037 | -35.2% |
| Trade debts | 44 | €46,292 | €41,817 | -€4,475 | -9.7% |
| Suppliers | 440/4 | €46,292 | €41,817 | -€4,475 | -9.7% |
| Taxes, remuneration and social security | 45 | €4,760 | €682 | -€4,078 | -85.7% |
| Taxes | 450/3 | €3,448 | €682 | -€2,766 | -80.2% |
| Remuneration and social security | 454/9 | €1,312 | €0 | -€1,312 | -100.0% |
| Other amounts payable | 47/48 | €93,920 | €51,437 | -€42,484 | -45.2% |
| Remuneration, social security and pensions | 62 | €3,791 | €0 | -€3,791 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,544 | €908 | -€636 | -41.2% |
| Other operating charges | 640/8 | €3,998 | €9,026 | +€5,029 | +125.8% |
| Gross operating margin | 9900 | -€2,704 | €15,693 | +€18,397 | |
| Operating profit (loss) | 9901 | -€12,036 | €5,759 | +€17,795 | |
| Financial income | 75/76B | €126 | €1,669 | +€1,543 | +1220.1% |
| Recurring financial income | 75 | €126 | €1,669 | +€1,543 | +1220.1% |
| Financial charges | 65/66B | €158 | €51 | -€107 | -67.9% |
| Recurring financial charges | 65 | €158 | €51 | -€107 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,068 | €7,377 | +€19,445 | |
| Income taxes | 67/77 | - | €13 | +€13 | |
| Profit (loss) for the period | 9904 | -€12,068 | €7,364 | +€19,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,068 | €7,364 | +€19,432 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.