SOLID UNIT: 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.
SOLID UNIT
Largest movements
- Cash +€7,626
up €7,626 (+26.1%), from €29,254 to €36,880
mainly Other debts (+€4,980) and Net result for the year (+€2,374)
- Tangible fixed assets -€2,012
down €2,012 (-33.3%), from €6,035 to €4,023
- Deferred charges and accrued income -€1,000
no longer reported in 2025 (was €1,000)
- Other debts +€4,980
up €4,980 (+29.9%), from €16,628 to €21,608
- Reserves +€2,374
up €2,374 (+13.9%), from €17,023 to €19,397
- Tax, wage and social debts -€1,676
down €1,676 (-78.6%), from €2,133 to €457
- Trade debts -€1,419
down €1,419 (-44.7%), from €3,174 to €1,755
- Gross operating margin -€14,100
down €14,100 (-72.3%), from €19,510 to €5,411
- Taxes -€2,706
down €2,706 (-72.9%), from €3,710 to €1,004
- Depreciation +€589
up €589 (+41.4%), from €1,423 to €2,012
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 | €40,958 | €45,217 | +€4,259 | +10.4% |
| Fixed assets | 21/28 | €6,035 | €4,023 | -€2,012 | -33.3% |
| Tangible fixed assets | 22/27 | €6,035 | €4,023 | -€2,012 | -33.3% |
| Plant, machinery and equipment | 23 | €6,035 | €4,023 | -€2,012 | -33.3% |
| Current assets | 29/58 | €34,923 | €41,195 | +€6,271 | +18.0% |
| Amounts receivable within one year | 40/41 | €4,669 | €4,315 | -€355 | -7.6% |
| Trade receivables | 40 | €4,149 | €3,997 | -€152 | -3.7% |
| Other amounts receivable | 41 | €520 | €318 | -€202 | -38.9% |
| Cash at bank and in hand | 54/58 | €29,254 | €36,880 | +€7,626 | +26.1% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €40,958 | €45,217 | +€4,259 | +10.4% |
| Equity | 10/15 | €19,023 | €21,397 | +€2,374 | +12.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,023 | €19,397 | +€2,374 | +13.9% |
| Distributable reserves | 133 | €17,023 | €19,397 | +€2,374 | +13.9% |
| Amounts payable | 17/49 | €21,935 | €23,820 | +€1,885 | +8.6% |
| Amounts payable within one year | 42/48 | €21,935 | €23,820 | +€1,885 | +8.6% |
| Trade debts | 44 | €3,174 | €1,755 | -€1,419 | -44.7% |
| Suppliers | 440/4 | €3,174 | €1,755 | -€1,419 | -44.7% |
| Taxes, remuneration and social security | 45 | €2,133 | €457 | -€1,676 | -78.6% |
| Taxes | 450/3 | €2,133 | €457 | -€1,676 | -78.6% |
| Other amounts payable | 47/48 | €16,628 | €21,608 | +€4,980 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €2,012 | +€589 | +41.4% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €19,510 | €5,411 | -€14,100 | -72.3% |
| Operating profit (loss) | 9901 | €17,961 | €3,270 | -€14,691 | -81.8% |
| Financial income | 75/76B | €41 | €184 | +€143 | +352% |
| Recurring financial income | 75 | €41 | €184 | +€143 | +352% |
| Financial charges | 65/66B | €65 | €76 | +€11 | +16.7% |
| Recurring financial charges | 65 | €65 | €76 | +€11 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €17,937 | €3,379 | -€14,558 | -81.2% |
| Income taxes | 67/77 | €3,710 | €1,004 | -€2,706 | -72.9% |
| Profit (loss) for the period | 9904 | €14,227 | €2,374 | -€11,853 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,227 | €2,374 | -€11,853 | -83.3% |
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 13 October 2026 via checked.be.