Solid Partner: 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 Partner
Largest movements
- Cash +€21,273
up €21,273 (+75.5%), from €28,164 to €49,437
mainly Net result for the year (+€35,288) and Trade debts (+€6,628)
- Receivables within one year +€20,169
up €20,169 (+44.4%), from €45,387 to €65,556
of which Other amounts receivable: +€18,873
- Profit (loss) carried forward +€20,288
up €20,288 (+131.3%), from €15,451 to €35,739
- Reserves +€15,000
up €15,000 (+71.9%), from €20,873 to €35,873
- Trade debts +€6,628
up €6,628 (+375.4%), from €1,765 to €8,393
- Accrued charges and deferred income +€2,425
new in 2025: €2,425
- Tax, wage and social debts -€2,263
down €2,263 (-14.1%), from €15,991 to €13,728
- Depreciation -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin +€11,956
up €11,956 (+32.1%), from €37,232 to €49,187
- Taxes +€3,712
up €3,712 (+42.2%), from €8,803 to €12,515
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 | €73,556 | €114,998 | +€41,442 | +56.3% |
| Fixed assets | 21/28 | €5 | €5 | = | 0.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €73,551 | €114,993 | +€41,442 | +56.3% |
| Amounts receivable within one year | 40/41 | €45,387 | €65,556 | +€20,169 | +44.4% |
| Trade receivables | 40 | €2,971 | €4,266 | +€1,296 | +43.6% |
| Other amounts receivable | 41 | €42,416 | €61,290 | +€18,873 | +44.5% |
| Cash at bank and in hand | 54/58 | €28,164 | €49,437 | +€21,273 | +75.5% |
| Total equity and liabilities | 10/49 | €73,556 | €114,998 | +€41,442 | +56.3% |
| Equity | 10/15 | €55,164 | €90,452 | +€35,288 | +64.0% |
| Contributions | 10/11 | €18,840 | €18,840 | = | 0.0% |
| Reserves | 13 | €20,873 | €35,873 | +€15,000 | +71.9% |
| Distributable reserves | 133 | €20,873 | €35,873 | +€15,000 | +71.9% |
| Profit (loss) carried forward | 14 | €15,451 | €35,739 | +€20,288 | +131.3% |
| Amounts payable | 17/49 | €18,392 | €24,546 | +€6,155 | +33.5% |
| Amounts payable within one year | 42/48 | €18,392 | €22,121 | +€3,730 | +20.3% |
| Trade debts | 44 | €1,765 | €8,393 | +€6,628 | +375.4% |
| Suppliers | 440/4 | €1,765 | €8,393 | +€6,628 | +375.4% |
| Advances received on contracts in progress | 46 | €635 | - | -€635 | |
| Taxes, remuneration and social security | 45 | €15,991 | €13,728 | -€2,263 | -14.1% |
| Taxes | 450/3 | €15,991 | €13,728 | -€2,263 | -14.1% |
| Accrued charges and deferred income | 492/3 | - | €2,425 | +€2,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | €1,156 | €1,478 | +€321 | +27.8% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €37,232 | €49,187 | +€11,956 | +32.1% |
| Operating profit (loss) | 9901 | €20,575 | €47,710 | +€27,135 | +131.9% |
| Financial income | 75/76B | €132 | €215 | +€83 | +62.6% |
| Recurring financial income | 75 | €132 | €215 | +€83 | +62.6% |
| Financial charges | 65/66B | €243 | €122 | -€120 | -49.6% |
| Recurring financial charges | 65 | €243 | €122 | -€120 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €20,465 | €47,803 | +€27,338 | +133.6% |
| Income taxes | 67/77 | €8,803 | €12,515 | +€3,712 | +42.2% |
| Profit (loss) for the period | 9904 | €11,662 | €35,288 | +€23,625 | +202.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,662 | €35,288 | +€23,625 | +202.6% |
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 6 October 2026 via checked.be.