SOLL-CRESS: 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.
SOLL-CRESS
Largest movements
- Current investments -€599,900
down €599,900 (-63.2%), from €949,900 to €350,000
- Cash +€406,946
up €406,946 (+254%), from €160,080 to €567,026
mainly Current investments (+€599,900) and Depreciation (+€137,346)
- Other debts -€154,548
down €154,548 (-23.4%), from €660,306 to €505,758
- Reserves +€97,633
up €97,633 (+20.0%), from €488,108 to €585,740
of which Distributable reserves: +€97,633
- Provisions -€63,063
down €63,063 (-100%), from €63,063 to €0
of which Provisions for liabilities and charges: -€63,063
- Current portion of long-term debt -€31,188
down €31,188 (-91.6%), from €34,043 to €2,855
- Trade debts -€20,189
down €20,189 (-52.3%), from €38,585 to €18,396
- Gross operating margin +€13,362
up €13,362 (+2.8%), from €477,674 to €491,036
- Staff costs +€13,183
up €13,183 (+5.6%), from €235,395 to €248,578
- Depreciation +€9,134
up €9,134 (+7.1%), from €128,212 to €137,346
- Taxes -€9,125
down €9,125 (-28.0%), from €32,553 to €23,429
- Financial income +€7,374
up €7,374 (+27.9%), from €26,438 to €33,812
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 | €1,974,069 | €1,803,996 | -€170,073 | -8.6% |
| Fixed assets | 21/28 | €778,975 | €787,390 | +€8,415 | +1.1% |
| Tangible fixed assets | 22/27 | €778,975 | €787,390 | +€8,415 | +1.1% |
| Land and buildings | 22 | €680,480 | €597,460 | -€83,020 | -12.2% |
| Plant, machinery and equipment | 23 | €96,651 | €167,439 | +€70,788 | +73.2% |
| Furniture and vehicles | 24 | €1,845 | €22,492 | +€20,647 | +1,119% |
| Current assets | 29/58 | €1,195,094 | €1,016,606 | -€178,488 | -14.9% |
| Stocks and contracts in progress | 3 | €46,097 | €39,259 | -€6,837 | -14.8% |
| Stocks | 30/36 | €46,097 | €39,259 | -€6,837 | -14.8% |
| Amounts receivable within one year | 40/41 | €16,326 | €35,647 | +€19,321 | +118% |
| Trade receivables | 40 | €5,074 | €8,796 | +€3,722 | +73.4% |
| Other amounts receivable | 41 | €11,252 | €26,851 | +€15,599 | +139% |
| Current investments | 50/53 | €949,900 | €350,000 | -€599,900 | -63.2% |
| Cash at bank and in hand | 54/58 | €160,080 | €567,026 | +€406,946 | +254% |
| Deferred charges and accrued income | 490/1 | €22,692 | €24,674 | +€1,982 | +8.7% |
| Total equity and liabilities | 10/49 | €1,974,069 | €1,803,996 | -€170,073 | -8.6% |
| Equity | 10/15 | €1,121,108 | €1,218,740 | +€97,633 | +8.7% |
| Contributions | 10/11 | €633,000 | €633,000 | = | 0.0% |
| Reserves | 13 | €488,108 | €585,740 | +€97,633 | +20.0% |
| Tax-exempt reserves | 132 | €2,463 | €2,463 | = | 0.0% |
| Distributable reserves | 133 | €485,644 | €583,277 | +€97,633 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €63,063 | €0 | -€63,063 | -100% |
| Provisions for liabilities and charges | 160/5 | €63,063 | €0 | -€63,063 | -100% |
| Major repairs and maintenance | 162 | €63,063 | €0 | -€63,063 | -100% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €789,899 | €585,256 | -€204,643 | -25.9% |
| Amounts payable after more than one year | 17 | €2,855 | €0 | -€2,855 | -100% |
| Financial debts | 170/4 | €2,855 | €0 | -€2,855 | -100% |
| Amounts payable within one year | 42/48 | €762,044 | €560,256 | -€201,788 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €34,043 | €2,855 | -€31,188 | -91.6% |
| Trade debts | 44 | €38,585 | €18,396 | -€20,189 | -52.3% |
| Suppliers | 440/4 | €38,585 | €18,396 | -€20,189 | -52.3% |
| Taxes, remuneration and social security | 45 | €29,109 | €33,246 | +€4,137 | +14.2% |
| Taxes | 450/3 | €3,131 | €3,117 | -€13 | -0.4% |
| Remuneration and social security | 454/9 | €25,979 | €30,129 | +€4,150 | +16.0% |
| Other amounts payable | 47/48 | €660,306 | €505,758 | -€154,548 | -23.4% |
| Accrued charges and deferred income | 492/3 | €25,000 | €25,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €235,395 | €248,578 | +€13,183 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,212 | €137,346 | +€9,134 | +7.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€63,063 | -€63,063 | +€0 | 0.0% |
| Other operating charges | 640/8 | €41,303 | €41,635 | +€332 | +0.8% |
| Non-recurring operating charges | 66A | €103 | €0 | -€103 | -100% |
| Gross operating margin | 9900 | €477,674 | €491,036 | +€13,362 | +2.8% |
| Operating profit (loss) | 9901 | €135,723 | €126,539 | -€9,184 | -6.8% |
| Financial income | 75/76B | €26,438 | €33,812 | +€7,374 | +27.9% |
| Recurring financial income | 75 | €26,438 | €33,812 | +€7,374 | +27.9% |
| Financial charges | 65/66B | €36,140 | €39,289 | +€3,149 | +8.7% |
| Recurring financial charges | 65 | €36,140 | €39,289 | +€3,149 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €126,021 | €121,062 | -€4,959 | -3.9% |
| Transfer from deferred taxes | 780 | €1,000 | €0 | -€1,000 | -100% |
| Income taxes | 67/77 | €32,553 | €23,429 | -€9,125 | -28.0% |
| Profit (loss) for the period | 9904 | €94,468 | €97,633 | +€3,165 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,468 | €97,633 | +€3,165 | +3.4% |
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.