Solidaris Coopérative: 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.
Solidaris Coopérative
Largest movements
- Deferred charges and accrued income -€296,236
down €296,236 (-99.8%), from €296,868 to €633
- Tangible fixed assets -€264,557
down €264,557 (-2.6%), from €10.1m to €9.9m
of which Assets under construction and advance payments: -€1.8m
- Current investments +€233,373
up €233,373 (+20.7%), from €1.1m to €1.4m
- Cash +€153,818
up €153,818 (+15.5%), from €991,264 to €1.1m
mainly Depreciation (+€594,882) and Deferred charges and accrued income (+€296,236)
- Receivables within one year +€139,004
up €139,004 (+108.3%), from €128,312 to €267,315
of which Other amounts receivable: +€108,170
- Current portion of long-term debt +€200,000
up €200,000 (+300.0%), from €66,667 to €266,667
- Trade debts -€156,901
down €156,901 (-71.7%), from €218,849 to €61,948
- Provisions +€133,109
up €133,109, from -€84,073 to €49,036
- Financial income -€95,461
down €95,461 (-68.7%), from €138,896 to €43,435
of which Non-recurring financial income: -€94,419
- Other operating charges -€57,693
down €57,693 (-17.0%), from €339,191 to €281,497
- Gross operating margin -€34,506
down €34,506 (-3.3%), from €1.0m to €1.0m
- Depreciation +€27,115
up €27,115 (+4.8%), from €567,767 to €594,882
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 | €13,295,747 | €13,259,903 | -€35,843 | -0.3% |
| Fixed assets | 21/28 | €10,753,311 | €10,487,508 | -€265,803 | -2.5% |
| Tangible fixed assets | 22/27 | €10,120,458 | €9,855,900 | -€264,557 | -2.6% |
| Land and buildings | 22 | €8,103,251 | €9,637,393 | +€1.5m | +18.9% |
| Plant, machinery and equipment | 23 | €52,909 | €77,499 | +€24,590 | +46.5% |
| Assets under construction and advance payments | 27 | €1,964,298 | €141,008 | -€1.8m | -92.8% |
| Financial fixed assets | 28 | €632,853 | €631,608 | -€1,245 | -0.2% |
| Current assets | 29/58 | €2,542,436 | €2,772,395 | +€229,959 | +9.0% |
| Amounts receivable within one year | 40/41 | €128,312 | €267,315 | +€139,004 | +108.3% |
| Trade receivables | 40 | €81,854 | €112,688 | +€30,834 | +37.7% |
| Other amounts receivable | 41 | €46,457 | €154,627 | +€108,170 | +232.8% |
| Current investments | 50/53 | €1,125,992 | €1,359,365 | +€233,373 | +20.7% |
| Cash at bank and in hand | 54/58 | €991,264 | €1,145,082 | +€153,818 | +15.5% |
| Deferred charges and accrued income | 490/1 | €296,868 | €633 | -€296,236 | -99.8% |
| Total equity and liabilities | 10/49 | €13,295,747 | €13,259,903 | -€35,843 | -0.3% |
| Equity | 10/15 | €5,994,208 | €5,940,315 | -€53,893 | -0.9% |
| Contributions | 10/11 | €189,776 | €189,776 | = | 0.0% |
| Reserves | 13 | €2,570,648 | €2,489,488 | -€81,160 | -3.2% |
| Non-distributable reserves | 130/1 | €25,973 | €25,973 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,986 | €18,986 | = | 0.0% |
| Other | 1319 | €6,987 | €6,987 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,995,020 | €1,913,860 | -€81,160 | -4.1% |
| Distributable reserves | 133 | €549,654 | €549,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,233,784 | €3,261,051 | +€27,267 | +0.8% |
| Provisions and deferred taxes | 16 | €836,768 | €858,751 | +€21,982 | +2.6% |
| Provisions for liabilities and charges | 160/5 | €171,761 | €220,797 | +€49,036 | +28.5% |
| Major repairs and maintenance | 162 | €171,761 | €220,797 | +€49,036 | +28.5% |
| Deferred taxes | 168 | €665,007 | €637,954 | -€27,053 | -4.1% |
| Amounts payable | 17/49 | €6,464,770 | €6,460,838 | -€3,933 | -0.1% |
| Amounts payable after more than one year | 17 | €6,156,259 | €6,130,413 | -€25,846 | -0.4% |
| Financial debts | 170/4 | €2,092,513 | €2,116,667 | +€24,154 | +1.2% |
| Other amounts payable | 178/9 | €4,063,746 | €4,013,746 | -€50,000 | -1.2% |
| Amounts payable within one year | 42/48 | €285,515 | €328,615 | +€43,099 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €66,667 | €266,667 | +€200,000 | +300.0% |
| Trade debts | 44 | €218,849 | €61,948 | -€156,901 | -71.7% |
| Suppliers | 440/4 | €218,849 | €61,948 | -€156,901 | -71.7% |
| Accrued charges and deferred income | 492/3 | €22,996 | €1,810 | -€21,186 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567,767 | €594,882 | +€27,115 | +4.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€84,073 | €49,036 | +€133,109 | |
| Other operating charges | 640/8 | €339,191 | €281,497 | -€57,693 | -17.0% |
| Gross operating margin | 9900 | €1,038,165 | €1,003,660 | -€34,506 | -3.3% |
| Operating profit (loss) | 9901 | €215,281 | €78,244 | -€137,036 | -63.7% |
| Financial income | 75/76B | €138,896 | €43,435 | -€95,461 | -68.7% |
| Recurring financial income | 75 | €44,476 | €43,435 | -€1,041 | -2.3% |
| Non-recurring financial income | 76B | €94,419 | - | -€94,419 | |
| Financial charges | 65/66B | €196,588 | €176,776 | -€19,811 | -10.1% |
| Recurring financial charges | 65 | €167,964 | €173,930 | +€5,966 | +3.6% |
| Non-recurring financial charges | 66B | €28,624 | €2,846 | -€25,778 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €157,589 | -€55,097 | -€212,686 | |
| Transfer from deferred taxes | 780 | €26,345 | €27,053 | +€708 | +2.7% |
| Transfer to deferred taxes | 680 | €23,605 | - | -€23,605 | |
| Income taxes | 67/77 | €23,392 | €25,849 | +€2,457 | +10.5% |
| Profit (loss) for the period | 9904 | €136,937 | -€53,893 | -€190,830 | |
| Transfer from tax-exempt reserves | 789 | €79,035 | €81,160 | +€2,124 | +2.7% |
| Transfer to tax-exempt reserves | 689 | €70,815 | - | -€70,815 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,158 | €27,267 | -€117,891 | -81.2% |
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 3 October 2026 via checked.be.