SOLIAS: 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.
SOLIAS
Largest movements
- Receivables within one year +€8,236
up €8,236 (+7.5%), from €110,506 to €118,742
of which Trade receivables: +€4,926
- Reserves +€4,950
up €4,950 (+11.3%), from €43,937 to €48,887
of which Distributable reserves: +€4,950
- Trade debts +€1,823
up €1,823 (+160%), from €1,138 to €2,961
- Tax, wage and social debts +€1,463
up €1,463 (+49.5%), from €2,954 to €4,417
- Depreciation -€1,768
down €1,768 (-99.0%), from €1,786 to €18
- Gross operating margin -€1,408
down €1,408 (-14.8%), from €9,536 to €8,127
- Taxes +€532
up €532 (+27.3%), from €1,946 to €2,478
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 | €110,530 | €118,803 | +€8,272 | +7.5% |
| Fixed assets | 21/28 | €18 | €0 | -€18 | -100% |
| Tangible fixed assets | 22/27 | €18 | €0 | -€18 | -100% |
| Plant, machinery and equipment | 23 | €18 | €0 | -€18 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €110,512 | €118,803 | +€8,290 | +7.5% |
| Amounts receivable within one year | 40/41 | €110,506 | €118,742 | +€8,236 | +7.5% |
| Trade receivables | 40 | €1,437 | €6,363 | +€4,926 | +343% |
| Other amounts receivable | 41 | €109,069 | €112,379 | +€3,310 | +3.0% |
| Cash at bank and in hand | 54/58 | €6 | €60 | +€54 | +959% |
| Total equity and liabilities | 10/49 | €110,530 | €118,803 | +€8,272 | +7.5% |
| Equity | 10/15 | €106,438 | €111,390 | +€4,952 | +4.7% |
| Contributions | 10/11 | €10,659 | €10,659 | = | 0.0% |
| Contributions outside capital | 11 | €10,659 | - | -€10,659 | |
| Other | 1109/19 | €10,659 | - | -€10,659 | |
| Reserves | 13 | €43,937 | €48,887 | +€4,950 | +11.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €42,078 | €47,028 | +€4,950 | +11.8% |
| Profit (loss) carried forward | 14 | €51,841 | €51,843 | +€2 | 0.0% |
| Amounts payable | 17/49 | €4,092 | €7,413 | +€3,320 | +81.1% |
| Amounts payable within one year | 42/48 | €4,092 | €7,379 | +€3,286 | +80.3% |
| Trade debts | 44 | €1,138 | €2,961 | +€1,823 | +160% |
| Suppliers | 440/4 | €1,138 | €2,961 | +€1,823 | +160% |
| Taxes, remuneration and social security | 45 | €2,954 | €4,417 | +€1,463 | +49.5% |
| Taxes | 450/3 | €2,954 | €4,417 | +€1,463 | +49.5% |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €18 | -€1,768 | -99.0% |
| Other operating charges | 640/8 | €578 | €594 | +€16 | +2.8% |
| Gross operating margin | 9900 | €9,536 | €8,127 | -€1,408 | -14.8% |
| Operating profit (loss) | 9901 | €7,172 | €7,515 | +€343 | +4.8% |
| Financial income | 75/76B | €92 | - | -€92 | |
| Recurring financial income | 75 | €92 | - | -€92 | |
| Financial charges | 65/66B | €123 | €85 | -€38 | -30.7% |
| Recurring financial charges | 65 | €123 | €85 | -€38 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €7,141 | €7,430 | +€289 | +4.0% |
| Income taxes | 67/77 | €1,946 | €2,478 | +€532 | +27.3% |
| Profit (loss) for the period | 9904 | €5,195 | €4,952 | -€243 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,195 | €4,952 | -€243 | -4.7% |
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 17 October 2026 via checked.be.