SOLIMA GESTION: 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.
SOLIMA GESTION
Largest movements
- Cash -€105,234
down €105,234 (-60.6%), from €173,535 to €68,301
mainly Contributions, distributions and other (-€380,000) and Debts after one year (-€156,125)
- Receivables within one year -€85,515
down €85,515 (-95.8%), from €89,276 to €3,760
- Profit (loss) carried forward -€223,160
down €223,160 (-95.9%), from €232,760 to €9,600
- Debts after one year -€156,125
down €156,125 (-14.1%), from €1.1m to €954,872
- Other debts +€113,389
up €113,389 (+10.2%), from €1.1m to €1.2m
- Tax, wage and social debts +€62,840
up €62,840 (+392%), from €16,034 to €78,874
- Financial income -€300,000
no longer reported in 2025 (was €300,000)
- Financial charges +€17,665
up €17,665 (+53.3%), from €33,166 to €50,832
- Taxes -€5,189
down €5,189 (-10.1%), from €51,429 to €46,240
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 | €2,812,429 | €2,611,864 | -€200,565 | -7.1% |
| Fixed assets | 21/28 | €2,547,024 | €2,538,527 | -€8,496 | -0.3% |
| Tangible fixed assets | 22/27 | €32,831 | €24,334 | -€8,496 | -25.9% |
| Plant, machinery and equipment | 23 | - | €1,060 | +€1,060 | |
| Furniture and vehicles | 24 | €32,831 | €23,275 | -€9,556 | -29.1% |
| Financial fixed assets | 28 | €2,514,193 | €2,514,193 | = | 0.0% |
| Current assets | 29/58 | €265,405 | €73,337 | -€192,069 | -72.4% |
| Amounts receivable within one year | 40/41 | €89,276 | €3,760 | -€85,515 | -95.8% |
| Other amounts receivable | 41 | €89,276 | €3,760 | -€85,515 | -95.8% |
| Cash at bank and in hand | 54/58 | €173,535 | €68,301 | -€105,234 | -60.6% |
| Deferred charges and accrued income | 490/1 | €2,594 | €1,275 | -€1,319 | -50.8% |
| Total equity and liabilities | 10/49 | €2,812,429 | €2,611,864 | -€200,565 | -7.1% |
| Equity | 10/15 | €415,188 | €192,028 | -€223,160 | -53.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,828 | €163,828 | = | 0.0% |
| Distributable reserves | 133 | €163,828 | €163,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,760 | €9,600 | -€223,160 | -95.9% |
| Amounts payable | 17/49 | €2,397,241 | €2,419,836 | +€22,595 | +0.9% |
| Amounts payable after more than one year | 17 | €1,110,996 | €954,872 | -€156,125 | -14.1% |
| Financial debts | 170/4 | €1,110,996 | €954,872 | -€156,125 | -14.1% |
| Amounts payable within one year | 42/48 | €1,286,244 | €1,464,949 | +€178,705 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €153,757 | €156,125 | +€2,367 | +1.5% |
| Trade debts | 44 | €1,212 | €1,321 | +€109 | +9.0% |
| Suppliers | 440/4 | €1,212 | €1,321 | +€109 | +9.0% |
| Taxes, remuneration and social security | 45 | €16,034 | €78,874 | +€62,840 | +392% |
| Taxes | 450/3 | €16,034 | €78,874 | +€62,840 | +392% |
| Other amounts payable | 47/48 | €1,115,241 | €1,228,630 | +€113,389 | +10.2% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,556 | €9,762 | +€206 | +2.2% |
| Gross operating margin | 9900 | €265,964 | €263,673 | -€2,292 | -0.9% |
| Operating profit (loss) | 9901 | €256,408 | €253,911 | -€2,497 | -1.0% |
| Financial income | 75/76B | €300,000 | - | -€300,000 | |
| Recurring financial income | 75 | €300,000 | - | -€300,000 | |
| Financial charges | 65/66B | €33,166 | €50,832 | +€17,665 | +53.3% |
| Recurring financial charges | 65 | €33,166 | €50,832 | +€17,665 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €523,242 | €203,079 | -€320,162 | -61.2% |
| Income taxes | 67/77 | €51,429 | €46,240 | -€5,189 | -10.1% |
| Profit (loss) for the period | 9904 | €471,813 | €156,840 | -€314,973 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €471,813 | €156,840 | -€314,973 | -66.8% |
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 23 October 2026 via checked.be.