SOLID BITS: 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.
SOLID BITS
Largest movements
- Cash +€43,025
up €43,025 (+35.3%), from €121,761 to €164,786
mainly Other debts (+€110,208) and Net result for the year (+€74,708)
- Deferred charges and accrued income -€5,856
down €5,856 (-88.6%), from €6,608 to €752
- Receivables within one year +€5,389
up €5,389 (+39.6%), from €13,613 to €19,001
of which Trade receivables: +€5,264
- Tangible fixed assets +€2,123
up €2,123 (+118.2%), from €1,795 to €3,918
of which Other tangible fixed assets: +€2,748
- Other debts +€110,208
up €110,208 (+227.2%), from €48,508 to €158,716
- Profit (loss) carried forward -€69,815
down €69,815 (-100.0%), from €69,815 to €0
- Tax, wage and social debts +€2,885
up €2,885 (+62.4%), from €4,624 to €7,509
- Gross operating margin +€6,820
up €6,820 (+7.5%), from €91,100 to €97,921
- Financial charges +€1,526
up €1,526 (+138.6%), from €1,101 to €2,628
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 | €143,776 | €188,458 | +€44,681 | +31.1% |
| Fixed assets | 21/28 | €1,795 | €3,918 | +€2,123 | +118.2% |
| Tangible fixed assets | 22/27 | €1,795 | €3,918 | +€2,123 | +118.2% |
| Plant, machinery and equipment | 23 | €1,002 | €637 | -€365 | -36.4% |
| Furniture and vehicles | 24 | €793 | €533 | -€260 | -32.8% |
| Other tangible fixed assets | 26 | - | €2,748 | +€2,748 | |
| Current assets | 29/58 | €141,981 | €184,540 | +€42,558 | +30.0% |
| Amounts receivable within one year | 40/41 | €13,613 | €19,001 | +€5,389 | +39.6% |
| Trade receivables | 40 | €13,613 | €18,876 | +€5,264 | +38.7% |
| Other amounts receivable | 41 | €0 | €125 | +€125 | |
| Cash at bank and in hand | 54/58 | €121,761 | €164,786 | +€43,025 | +35.3% |
| Deferred charges and accrued income | 490/1 | €6,608 | €752 | -€5,856 | -88.6% |
| Total equity and liabilities | 10/49 | €143,776 | €188,458 | +€44,681 | +31.1% |
| Equity | 10/15 | €88,415 | €18,600 | -€69,815 | -79.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €69,815 | €0 | -€69,815 | -100.0% |
| Amounts payable | 17/49 | €55,362 | €169,858 | +€114,496 | +206.8% |
| Amounts payable within one year | 42/48 | €54,320 | €167,286 | +€112,965 | +208.0% |
| Trade debts | 44 | €1,188 | €1,061 | -€127 | -10.7% |
| Suppliers | 440/4 | €1,188 | €1,061 | -€127 | -10.7% |
| Taxes, remuneration and social security | 45 | €4,624 | €7,509 | +€2,885 | +62.4% |
| Taxes | 450/3 | €4,624 | €7,509 | +€2,885 | +62.4% |
| Other amounts payable | 47/48 | €48,508 | €158,716 | +€110,208 | +227.2% |
| Accrued charges and deferred income | 492/3 | €1,041 | €2,572 | +€1,531 | +147.0% |
| Non-recurring operating income | 76A | €3,500 | €0 | -€3,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €691 | +€338 | +95.9% |
| Other operating charges | 640/8 | €837 | €519 | -€319 | -38.0% |
| Non-recurring operating charges | 66A | €452 | €0 | -€452 | -100.0% |
| Gross operating margin | 9900 | €91,100 | €97,921 | +€6,820 | +7.5% |
| Operating profit (loss) | 9901 | €89,458 | €96,711 | +€7,252 | +8.1% |
| Financial income | 75/76B | €103 | €0 | -€103 | -100.0% |
| Recurring financial income | 75 | €103 | €0 | -€103 | -100.0% |
| Financial charges | 65/66B | €1,101 | €2,628 | +€1,526 | +138.6% |
| Recurring financial charges | 65 | €1,101 | €2,628 | +€1,526 | +138.6% |
| Profit (loss) for the period before taxes | 9903 | €88,460 | €94,083 | +€5,623 | +6.4% |
| Income taxes | 67/77 | €18,645 | €19,375 | +€729 | +3.9% |
| Profit (loss) for the period | 9904 | €69,815 | €74,708 | +€4,894 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,815 | €74,708 | +€4,894 | +7.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.