Soleras Precision: 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.
Soleras Precision
Largest movements
- Tangible fixed assets -€955,634
down €955,634 (-43.8%), from €2.2m to €1.2m
of which Land and buildings: -€1.1m
- Cash +€465,147
up €465,147 (+124%), from €376,503 to €841,649
mainly Net result for the year (+€718,601) and Investment in fixed assets (net) (+€671,528)
- Receivables within one year +€86,009
up €86,009 (+33.7%), from €255,464 to €341,473
of which Other amounts receivable: +€71,069
- Debts after one year -€1.5m
down €1.5m (-75.3%), from €2.0m to €484,944
- Reserves +€955,730
up €955,730 (+3,831%), from €24,950 to €980,680
of which Distributable reserves: +€955,730
- Revaluation surpluses -€640,000
no longer reported in 2025 (was €640,000)
- Trade debts +€594,641
up €594,641 (+2,025%), from €29,358 to €623,999
- Profit (loss) carried forward +€402,871
no longer reported in 2025 (was -€402,871)
- Gross operating margin +€845,421
up €845,421 (+82.1%), from €1.0m to €1.9m
- Staff costs -€273,370
down €273,370 (-26.4%), from €1.0m to €761,092
- Financial charges -€22,815
down €22,815 (-20.4%), from €111,623 to €88,808
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 | €2,874,566 | €2,453,544 | -€421,022 | -14.6% |
| Fixed assets | 21/28 | €2,191,561 | €1,232,408 | -€959,154 | -43.8% |
| Intangible fixed assets | 21 | €11,088 | €7,568 | -€3,520 | -31.7% |
| Tangible fixed assets | 22/27 | €2,180,473 | €1,224,840 | -€955,634 | -43.8% |
| Land and buildings | 22 | €1,126,896 | - | -€1.1m | |
| Plant, machinery and equipment | 23 | €97,168 | €457,952 | +€360,784 | +371% |
| Furniture and vehicles | 24 | €65,324 | €46,428 | -€18,896 | -28.9% |
| Leasing and similar rights | 25 | €891,085 | €720,460 | -€170,625 | -19.1% |
| Current assets | 29/58 | €683,005 | €1,221,137 | +€538,131 | +78.8% |
| Stocks and contracts in progress | 3 | €41,710 | €38,014 | -€3,696 | -8.9% |
| Stocks | 30/36 | €41,710 | €38,014 | -€3,696 | -8.9% |
| Amounts receivable within one year | 40/41 | €255,464 | €341,473 | +€86,009 | +33.7% |
| Trade receivables | 40 | €251,007 | €265,947 | +€14,940 | +6.0% |
| Other amounts receivable | 41 | €4,457 | €75,526 | +€71,069 | +1,595% |
| Cash at bank and in hand | 54/58 | €376,503 | €841,649 | +€465,147 | +124% |
| Deferred charges and accrued income | 490/1 | €9,329 | - | -€9,329 | |
| Total equity and liabilities | 10/49 | €2,874,566 | €2,453,544 | -€421,022 | -14.6% |
| Equity | 10/15 | €324,079 | €1,042,680 | +€718,601 | +222% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €640,000 | - | -€640,000 | |
| Reserves | 13 | €24,950 | €980,680 | +€955,730 | +3,831% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | - | €955,730 | +€955,730 | |
| Profit (loss) carried forward | 14 | -€402,871 | - | +€402,871 | |
| Amounts payable | 17/49 | €2,550,487 | €1,410,864 | -€1.1m | -44.7% |
| Amounts payable after more than one year | 17 | €1,965,534 | €484,944 | -€1.5m | -75.3% |
| Financial debts | 170/4 | €1,965,534 | €484,944 | -€1.5m | -75.3% |
| Amounts payable within one year | 42/48 | €564,565 | €918,121 | +€353,556 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €204,307 | €180,590 | -€23,717 | -11.6% |
| Financial debts | 43 | €140,000 | - | -€140,000 | |
| Credit institutions | 430/8 | €140,000 | - | -€140,000 | |
| Trade debts | 44 | €29,358 | €623,999 | +€594,641 | +2,025% |
| Suppliers | 440/4 | €29,358 | €623,999 | +€594,641 | +2,025% |
| Advances received on contracts in progress | 46 | €9,130 | €9,130 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €181,770 | €104,402 | -€77,369 | -42.6% |
| Taxes | 450/3 | €53,994 | €3,318 | -€50,676 | -93.9% |
| Remuneration and social security | 454/9 | €127,776 | €101,084 | -€26,693 | -20.9% |
| Accrued charges and deferred income | 492/3 | €20,388 | €7,800 | -€12,588 | -61.7% |
| Remuneration, social security and pensions | 62 | €1,034,462 | €761,092 | -€273,370 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,514 | €287,626 | -€8,889 | -3.0% |
| Other operating charges | 640/8 | €27,537 | €17,158 | -€10,380 | -37.7% |
| Gross operating margin | 9900 | €1,030,361 | €1,875,782 | +€845,421 | +82.1% |
| Operating profit (loss) | 9901 | -€328,153 | €809,907 | +€1.1m | |
| Financial income | 75/76B | €5,230 | €1 | -€5,229 | -100.0% |
| Recurring financial income | 75 | €5,230 | €1 | -€5,229 | -100.0% |
| Financial charges | 65/66B | €111,623 | €88,808 | -€22,815 | -20.4% |
| Recurring financial charges | 65 | €111,623 | €88,808 | -€22,815 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€434,545 | €721,101 | +€1.2m | |
| Income taxes | 67/77 | €959 | €2,500 | +€1,541 | +161% |
| Profit (loss) for the period | 9904 | -€435,503 | €718,601 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€435,503 | €718,601 | +€1.2m |
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 16 October 2026 via checked.be.