SOLIPHIE: 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.
SOLIPHIE
Largest movements
- Receivables after one year +€22,095
up €22,095 (+5.0%), from €444,205 to €466,300
- Cash -€16,124
down €16,124 (-79.6%), from €20,256 to €4,132
mainly Receivables after one year (-€22,095) and Trade debts (-€11,543)
- Reserves +€23,600
up €23,600 (+5.1%), from €462,455 to €486,055
of which Distributable reserves: +€23,600
- Trade debts -€11,543
down €11,543 (-75.5%), from €15,297 to €3,755
- Tax, wage and social debts -€6,565
down €6,565 (-14.2%), from €46,089 to €39,524
of which Remuneration and social security: -€8,015
- Gross operating margin +€38,427
up €38,427 (+96.2%), from €39,926 to €78,353
- Financial income +€11,374
up €11,374 (+86.0%), from €13,228 to €24,603
- Staff costs -€5,439
down €5,439 (-7.1%), from €76,111 to €70,673
- Taxes +€2,067
up €2,067 (+198%), from €1,046 to €3,114
- Depreciation -€1,763
down €1,763 (-69.0%), from €2,556 to €793
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 | €476,227 | €482,174 | +€5,948 | +1.2% |
| Fixed assets | 21/28 | €11,626 | €11,742 | +€116 | +1.0% |
| Tangible fixed assets | 22/27 | €1,626 | €1,742 | +€116 | +7.1% |
| Furniture and vehicles | 24 | €1,626 | €1,742 | +€116 | +7.1% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €464,601 | €470,432 | +€5,832 | +1.3% |
| Amounts receivable after more than one year | 29 | €444,205 | €466,300 | +€22,095 | +5.0% |
| Other amounts receivable | 291 | €444,205 | €466,300 | +€22,095 | +5.0% |
| Cash at bank and in hand | 54/58 | €20,256 | €4,132 | -€16,124 | -79.6% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €476,227 | €482,174 | +€5,948 | +1.2% |
| Equity | 10/15 | €414,192 | €438,835 | +€24,643 | +5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €462,455 | €486,055 | +€23,600 | +5.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €460,595 | €484,195 | +€23,600 | +5.1% |
| Profit (loss) carried forward | 14 | -€60,663 | -€59,620 | +€1,043 | +1.7% |
| Amounts payable | 17/49 | €62,035 | €43,339 | -€18,696 | -30.1% |
| Amounts payable within one year | 42/48 | €61,387 | €43,279 | -€18,108 | -29.5% |
| Trade debts | 44 | €15,297 | €3,755 | -€11,543 | -75.5% |
| Suppliers | 440/4 | €15,297 | €3,755 | -€11,543 | -75.5% |
| Taxes, remuneration and social security | 45 | €46,089 | €39,524 | -€6,565 | -14.2% |
| Taxes | 450/3 | €20,958 | €22,408 | +€1,450 | +6.9% |
| Remuneration and social security | 454/9 | €25,131 | €17,116 | -€8,015 | -31.9% |
| Accrued charges and deferred income | 492/3 | €648 | €60 | -€588 | -90.7% |
| Remuneration, social security and pensions | 62 | €76,111 | €70,673 | -€5,439 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,556 | €793 | -€1,763 | -69.0% |
| Other operating charges | 640/8 | €2,355 | €2,954 | +€599 | +25.5% |
| Gross operating margin | 9900 | €39,926 | €78,353 | +€38,427 | +96.2% |
| Operating profit (loss) | 9901 | -€41,096 | €3,934 | +€45,030 | |
| Financial income | 75/76B | €13,228 | €24,603 | +€11,374 | +86.0% |
| Recurring financial income | 75 | €13,228 | €24,603 | +€11,374 | +86.0% |
| Financial charges | 65/66B | €506 | €780 | +€273 | +53.9% |
| Recurring financial charges | 65 | €506 | €780 | +€273 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,374 | €27,757 | +€56,131 | |
| Income taxes | 67/77 | €1,046 | €3,114 | +€2,067 | +198% |
| Profit (loss) for the period | 9904 | -€29,421 | €24,643 | +€54,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,421 | €24,643 | +€54,064 |
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 26 October 2026 via checked.be.