SOLITT BEHEER: 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.
SOLITT BEHEER
Largest movements
- Cash +€22,537
up €22,537 (+800%), from €2,815 to €25,353
mainly Net result for the year (+€38,008) and Depreciation (+€33,888)
- Receivables within one year +€12,295
up €12,295 (+18.5%), from €66,553 to €78,848
of which Other amounts receivable: +€27,414
- Other debts +€17,579
up €17,579 (+237%), from €7,421 to €25,000
- Tax, wage and social debts +€17,211
up €17,211 (+48.0%), from €35,876 to €53,087
of which Remuneration and social security: +€17,280
- Debts after one year -€15,570
down €15,570 (-8.7%), from €179,791 to €164,222
- Reserves +€13,008
up €13,008 (+9.0%), from €144,715 to €157,723
- Trade debts -€6,477
down €6,477 (-21.0%), from €30,892 to €24,415
- Gross operating margin +€88,512
up €88,512 (+17.4%), from €507,342 to €595,854
- Staff costs +€80,932
up €80,932 (+20.0%), from €405,434 to €486,366
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 | €473,084 | €502,122 | +€29,037 | +6.1% |
| Fixed assets | 21/28 | €349,099 | €344,495 | -€4,604 | -1.3% |
| Tangible fixed assets | 22/27 | €323,736 | €319,132 | -€4,604 | -1.4% |
| Land and buildings | 22 | €279,850 | €286,121 | +€6,271 | +2.2% |
| Plant, machinery and equipment | 23 | €28,690 | €28,135 | -€555 | -1.9% |
| Furniture and vehicles | 24 | €8,634 | €4,877 | -€3,758 | -43.5% |
| Other tangible fixed assets | 26 | €6,562 | €0 | -€6,562 | -100% |
| Financial fixed assets | 28 | €25,363 | €25,363 | = | 0.0% |
| Current assets | 29/58 | €123,985 | €157,626 | +€33,641 | +27.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,553 | €78,848 | +€12,295 | +18.5% |
| Trade receivables | 40 | €29,848 | €14,729 | -€15,119 | -50.7% |
| Other amounts receivable | 41 | €36,705 | €64,119 | +€27,414 | +74.7% |
| Cash at bank and in hand | 54/58 | €2,815 | €25,353 | +€22,537 | +800% |
| Deferred charges and accrued income | 490/1 | €4,617 | €3,426 | -€1,191 | -25.8% |
| Total equity and liabilities | 10/49 | €473,084 | €502,122 | +€29,037 | +6.1% |
| Equity | 10/15 | €157,227 | €170,235 | +€13,008 | +8.3% |
| Contributions | 10/11 | €12,512 | €12,512 | = | 0.0% |
| Reserves | 13 | €144,715 | €157,723 | +€13,008 | +9.0% |
| Distributable reserves | 133 | €144,715 | €157,723 | +€13,008 | +9.0% |
| Amounts payable | 17/49 | €315,857 | €331,887 | +€16,029 | +5.1% |
| Amounts payable after more than one year | 17 | €179,791 | €164,222 | -€15,570 | -8.7% |
| Financial debts | 170/4 | €179,791 | €164,222 | -€15,570 | -8.7% |
| Amounts payable within one year | 42/48 | €89,105 | €118,072 | +€28,967 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €14,915 | €15,570 | +€654 | +4.4% |
| Trade debts | 44 | €30,892 | €24,415 | -€6,477 | -21.0% |
| Suppliers | 440/4 | €30,892 | €24,415 | -€6,477 | -21.0% |
| Taxes, remuneration and social security | 45 | €35,876 | €53,087 | +€17,211 | +48.0% |
| Taxes | 450/3 | €2,771 | €2,702 | -€69 | -2.5% |
| Remuneration and social security | 454/9 | €33,105 | €50,385 | +€17,280 | +52.2% |
| Other amounts payable | 47/48 | €7,421 | €25,000 | +€17,579 | +237% |
| Accrued charges and deferred income | 492/3 | €46,961 | €49,593 | +€2,632 | +5.6% |
| Non-recurring operating income | 76A | - | €7,155 | +€7,155 | |
| Remuneration, social security and pensions | 62 | €405,434 | €486,366 | +€80,932 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,060 | €33,888 | +€4,828 | +16.6% |
| Other operating charges | 640/8 | €3,075 | €2,792 | -€283 | -9.2% |
| Gross operating margin | 9900 | €507,342 | €595,854 | +€88,512 | +17.4% |
| Operating profit (loss) | 9901 | €69,773 | €72,807 | +€3,034 | +4.3% |
| Financial income | 75/76B | €1,776 | €771 | -€1,005 | -56.6% |
| Recurring financial income | 75 | €1,776 | €771 | -€1,005 | -56.6% |
| Financial charges | 65/66B | €15,688 | €20,322 | +€4,633 | +29.5% |
| Recurring financial charges | 65 | €15,688 | €20,322 | +€4,633 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €55,860 | €53,257 | -€2,604 | -4.7% |
| Income taxes | 67/77 | €12,540 | €15,249 | +€2,709 | +21.6% |
| Profit (loss) for the period | 9904 | €43,320 | €38,008 | -€5,312 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,320 | €38,008 | -€5,312 | -12.3% |
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.