SOLITON: 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.
SOLITON
Largest movements
- Receivables after one year -€54,000
down €54,000 (-36.2%), from €149,000 to €95,000
- Tangible fixed assets +€24,966
up €24,966 (+142%), from €17,621 to €42,587
of which Furniture and vehicles: +€25,976
- Receivables within one year +€5,440
up €5,440 (+347%), from €1,567 to €7,007
of which Trade receivables: +€5,908
- Cash +€5,356
up €5,356 (+643%), from €833 to €6,188
mainly Receivables after one year (+€54,000) and Depreciation (+€10,519)
- Other debts -€14,103
down €14,103 (-67.7%), from €20,844 to €6,741
- Debts after one year -€5,400
down €5,400 (-63.2%), from €8,550 to €3,150
- Profit (loss) carried forward +€5,273
up €5,273 (+8.0%), from €65,765 to €71,038
- Reserves -€4,477
down €4,477 (-19.4%), from €23,114 to €18,637
of which Tax-exempt reserves: -€4,477
- Trade debts +€3,210
up €3,210 (+22.0%), from €14,621 to €17,831
- Gross operating margin +€7,625
up €7,625 (+209%), from €3,653 to €11,278
- Staff costs +€6,951
no longer reported in 2025 (was -€6,951)
- Depreciation +€4,478
up €4,478 (+74.1%), from €6,040 to €10,519
- Taxes +€1,440
up €1,440 (+62.4%), from €2,309 to €3,749
- Financial charges -€1,317
down €1,317 (-76.3%), from €1,726 to €409
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 | €172,002 | €154,108 | -€17,893 | -10.4% |
| Fixed assets | 21/28 | €17,621 | €42,587 | +€24,966 | +142% |
| Tangible fixed assets | 22/27 | €17,621 | €42,587 | +€24,966 | +142% |
| Plant, machinery and equipment | 23 | €4,633 | €3,623 | -€1,010 | -21.8% |
| Furniture and vehicles | 24 | €12,988 | €38,964 | +€25,976 | +200% |
| Current assets | 29/58 | €154,380 | €111,521 | -€42,859 | -27.8% |
| Amounts receivable after more than one year | 29 | €149,000 | €95,000 | -€54,000 | -36.2% |
| Other amounts receivable | 291 | €149,000 | €95,000 | -€54,000 | -36.2% |
| Amounts receivable within one year | 40/41 | €1,567 | €7,007 | +€5,440 | +347% |
| Trade receivables | 40 | - | €5,908 | +€5,908 | |
| Other amounts receivable | 41 | €1,567 | €1,100 | -€467 | -29.8% |
| Cash at bank and in hand | 54/58 | €833 | €6,188 | +€5,356 | +643% |
| Deferred charges and accrued income | 490/1 | €2,980 | €3,325 | +€345 | +11.6% |
| Total equity and liabilities | 10/49 | €172,002 | €154,108 | -€17,893 | -10.4% |
| Equity | 10/15 | €106,879 | €107,675 | +€796 | +0.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €23,114 | €18,637 | -€4,477 | -19.4% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,614 | €18,137 | -€4,477 | -19.8% |
| Profit (loss) carried forward | 14 | €65,765 | €71,038 | +€5,273 | +8.0% |
| Provisions and deferred taxes | 16 | €7,538 | €6,046 | -€1,492 | -19.8% |
| Deferred taxes | 168 | €7,538 | €6,046 | -€1,492 | -19.8% |
| Amounts payable | 17/49 | €57,585 | €40,387 | -€17,197 | -29.9% |
| Amounts payable after more than one year | 17 | €8,550 | €3,150 | -€5,400 | -63.2% |
| Financial debts | 170/4 | €8,550 | €3,150 | -€5,400 | -63.2% |
| Amounts payable within one year | 42/48 | €43,040 | €34,237 | -€8,802 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €5,400 | €5,400 | = | 0.0% |
| Trade debts | 44 | €14,621 | €17,831 | +€3,210 | +22.0% |
| Suppliers | 440/4 | €14,621 | €17,831 | +€3,210 | +22.0% |
| Taxes, remuneration and social security | 45 | €2,175 | €4,265 | +€2,090 | +96.1% |
| Taxes | 450/3 | €2,175 | €4,265 | +€2,090 | +96.1% |
| Other amounts payable | 47/48 | €20,844 | €6,741 | -€14,103 | -67.7% |
| Accrued charges and deferred income | 492/3 | €5,995 | €3,000 | -€2,995 | -50.0% |
| Non-recurring operating income | 76A | €6,869 | €5,194 | -€1,675 | -24.4% |
| Remuneration, social security and pensions | 62 | -€6,951 | - | +€6,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,040 | €10,519 | +€4,478 | +74.1% |
| Other operating charges | 640/8 | €1,172 | €812 | -€360 | -30.7% |
| Gross operating margin | 9900 | €3,653 | €11,278 | +€7,625 | +209% |
| Operating profit (loss) | 9901 | €3,391 | -€53 | -€3,445 | |
| Financial income | 75/76B | €3,032 | €3,515 | +€483 | +15.9% |
| Recurring financial income | 75 | €3,032 | €3,515 | +€483 | +15.9% |
| Financial charges | 65/66B | €1,726 | €409 | -€1,317 | -76.3% |
| Recurring financial charges | 65 | €1,726 | €409 | -€1,317 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €4,698 | €3,053 | -€1,645 | -35.0% |
| Transfer from deferred taxes | 780 | €646 | €1,492 | +€846 | +131% |
| Income taxes | 67/77 | €2,309 | €3,749 | +€1,440 | +62.4% |
| Profit (loss) for the period | 9904 | €3,035 | €796 | -€2,239 | -73.8% |
| Transfer from tax-exempt reserves | 789 | €1,938 | €4,477 | +€2,538 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €4,974 | €5,273 | +€300 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.