SOLLERTIA: what changed
Two fiscal 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.
SOLLERTIA
Largest movements
- Tangible fixed assets -€15,520
down €15,520 (-30.1%), from €51,616 to €36,095
of which Furniture and vehicles: -€11,909
- Receivables within one year +€5,936
up €5,936 (+59.3%), from €10,003 to €15,939
of which Other amounts receivable: +€5,930
- Cash -€3,223
down €3,223 (-2.3%), from €138,905 to €135,682
mainly Receivables within one year (-€5,936) and Debts after one year (-€5,258)
- Debts after one year -€5,258
down €5,258 (-100.0%), from €5,258 to €0
- Current portion of long-term debt -€5,032
down €5,032 (-48.9%), from €10,290 to €5,258
- Reserves -€4,635
down €4,635 (-2.7%), from €169,763 to €165,128
- Other debts +€3,055
up €3,055 (+86.4%), from €3,534 to €6,589
- Tax, wage and social debts -€2,672
down €2,672 (-53.7%), from €4,973 to €2,301
of which Taxes: -€3,039
- Other operating charges +€34,434
up €34,434 (+3705.7%), from €929 to €35,363
- Write-downs -€34,362
new in 2025: -€34,362
- Gross operating margin -€25,315
down €25,315 (-40.1%), from €63,157 to €37,843
- Taxes -€13,783
down €13,783 (-89.4%), from €15,415 to €1,631
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.
Cash bridge derived
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 | €200,524 | €187,716 | -€12,808 | -6.4% |
| Fixed assets | 21/28 | €51,616 | €36,095 | -€15,520 | -30.1% |
| Tangible fixed assets | 22/27 | €51,616 | €36,095 | -€15,520 | -30.1% |
| Land and buildings | 22 | €22,778 | €19,167 | -€3,612 | -15.9% |
| Furniture and vehicles | 24 | €28,838 | €16,929 | -€11,909 | -41.3% |
| Current assets | 29/58 | €148,908 | €151,621 | +€2,713 | +1.8% |
| Amounts receivable within one year | 40/41 | €10,003 | €15,939 | +€5,936 | +59.3% |
| Trade receivables | 40 | €9,995 | €10,001 | +€6 | +0.1% |
| Other amounts receivable | 41 | €8 | €5,938 | +€5,930 | +73208.1% |
| Cash at bank and in hand | 54/58 | €138,905 | €135,682 | -€3,223 | -2.3% |
| Total equity and liabilities | 10/49 | €200,524 | €187,716 | -€12,808 | -6.4% |
| Equity | 10/15 | €175,963 | €171,328 | -€4,635 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €169,763 | €165,128 | -€4,635 | -2.7% |
| Distributable reserves | 133 | €169,763 | €165,128 | -€4,635 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,561 | €16,388 | -€8,173 | -33.3% |
| Amounts payable after more than one year | 17 | €5,258 | €0 | -€5,258 | -100.0% |
| Financial debts | 170/4 | €5,258 | €0 | -€5,258 | -100.0% |
| Amounts payable within one year | 42/48 | €19,303 | €16,016 | -€3,287 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €10,290 | €5,258 | -€5,032 | -48.9% |
| Trade debts | 44 | €507 | €1,868 | +€1,362 | +268.8% |
| Suppliers | 440/4 | €507 | €1,868 | +€1,362 | +268.8% |
| Taxes, remuneration and social security | 45 | €4,973 | €2,301 | -€2,672 | -53.7% |
| Taxes | 450/3 | €4,973 | €1,934 | -€3,039 | -61.1% |
| Remuneration and social security | 454/9 | - | €366 | +€366 | |
| Other amounts payable | 47/48 | €3,534 | €6,589 | +€3,055 | +86.4% |
| Accrued charges and deferred income | 492/3 | €0 | €372 | +€372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,681 | €15,520 | -€160 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€34,362 | -€34,362 | |
| Other operating charges | 640/8 | €929 | €35,363 | +€34,434 | +3705.7% |
| Non-recurring operating charges | 66A | - | €19,265 | +€19,265 | |
| Gross operating margin | 9900 | €63,157 | €37,843 | -€25,315 | -40.1% |
| Operating profit (loss) | 9901 | €46,547 | €2,057 | -€44,491 | -95.6% |
| Financial income | 75/76B | €501 | €501 | -€0 | 0.0% |
| Recurring financial income | 75 | €501 | €501 | -€0 | 0.0% |
| Financial charges | 65/66B | €803 | €517 | -€286 | -35.6% |
| Recurring financial charges | 65 | €803 | €517 | -€286 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €46,246 | €2,041 | -€44,205 | -95.6% |
| Income taxes | 67/77 | €15,415 | €1,631 | -€13,783 | -89.4% |
| Profit (loss) for the period | 9904 | €30,831 | €409 | -€30,422 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,831 | €409 | -€30,422 | -98.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.