SOLI: 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.
SOLI
Largest movements
- Cash +€137,489
up €137,489 (+361.3%), from €38,055 to €175,544
mainly Net result for the year (+€132,392) and Other debts (+€27,685)
- Current investments +€33,520
up €33,520 (+33.5%), from €100,000 to €133,520
- Tangible fixed assets -€12,613
down €12,613 (-19.2%), from €65,620 to €53,007
- Profit (loss) carried forward +€122,392
up €122,392 (+102.9%), from €118,941 to €241,333
- Other debts +€27,685
up €27,685 (+61.9%), from €44,735 to €72,421
- Reserves +€10,000
up €10,000 (+61.7%), from €16,200 to €26,200
of which Distributable reserves: +€10,000
- Gross operating margin +€102,333
up €102,333 (+232.3%), from €44,051 to €146,383
- Financial income +€2,172
new in 2025: €2,172
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.
Cash bridge derived
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 | €204,528 | €362,121 | +€157,593 | +77.1% |
| Fixed assets | 21/28 | €65,670 | €53,057 | -€12,613 | -19.2% |
| Tangible fixed assets | 22/27 | €65,620 | €53,007 | -€12,613 | -19.2% |
| Land and buildings | 22 | €65,620 | €53,007 | -€12,613 | -19.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €138,858 | €309,064 | +€170,206 | +122.6% |
| Amounts receivable within one year | 40/41 | €803 | - | -€803 | |
| Other amounts receivable | 41 | €803 | - | -€803 | |
| Current investments | 50/53 | €100,000 | €133,520 | +€33,520 | +33.5% |
| Cash at bank and in hand | 54/58 | €38,055 | €175,544 | +€137,489 | +361.3% |
| Total equity and liabilities | 10/49 | €204,528 | €362,121 | +€157,593 | +77.1% |
| Equity | 10/15 | €153,816 | €286,208 | +€132,392 | +86.1% |
| Contributions | 10/11 | €18,675 | €18,675 | = | 0.0% |
| Reserves | 13 | €16,200 | €26,200 | +€10,000 | +61.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Profit (loss) carried forward | 14 | €118,941 | €241,333 | +€122,392 | +102.9% |
| Amounts payable | 17/49 | €50,713 | €75,914 | +€25,201 | +49.7% |
| Amounts payable within one year | 42/48 | €50,018 | €75,219 | +€25,201 | +50.4% |
| Trade debts | 44 | €2,913 | €240 | -€2,673 | -91.8% |
| Suppliers | 440/4 | €2,913 | €240 | -€2,673 | -91.8% |
| Taxes, remuneration and social security | 45 | €2,369 | €2,559 | +€189 | +8.0% |
| Taxes | 450/3 | €2,369 | €2,559 | +€189 | +8.0% |
| Other amounts payable | 47/48 | €44,735 | €72,421 | +€27,685 | +61.9% |
| Accrued charges and deferred income | 492/3 | €695 | €695 | = | 0.0% |
| Non-recurring operating income | 76A | - | €106,179 | +€106,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,852 | €3,958 | +€107 | +2.8% |
| Other operating charges | 640/8 | €5,138 | €5,284 | +€146 | +2.8% |
| Gross operating margin | 9900 | €44,051 | €146,383 | +€102,333 | +232.3% |
| Operating profit (loss) | 9901 | €35,061 | €137,141 | +€102,080 | +291.1% |
| Financial income | 75/76B | - | €2,172 | +€2,172 | |
| Recurring financial income | 75 | - | €2,172 | +€2,172 | |
| Financial charges | 65/66B | €4,627 | €5,270 | +€643 | +13.9% |
| Recurring financial charges | 65 | €4,627 | €5,270 | +€643 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €30,435 | €134,043 | +€103,609 | +340.4% |
| Income taxes | 67/77 | €1,000 | €1,652 | +€652 | +65.2% |
| Profit (loss) for the period | 9904 | €29,435 | €132,392 | +€102,957 | +349.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,435 | €132,392 | +€102,957 | +349.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.