SOLLERTIS CONSULT: 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.
SOLLERTIS CONSULT
Largest movements
- Current investments -€124,255
down €124,255 (-76.3%), from €162,930 to €38,675
- Cash +€119,162
up €119,162 (+72.9%), from €163,360 to €282,522
mainly Net result for the year (+€138,528) and Current investments (+€124,255)
- Other debts -€147,245
down €147,245 (-47.7%), from €308,612 to €161,367
- Profit (loss) carried forward +€138,528
up €138,528, from €0 to €138,528
- Tax, wage and social debts +€5,430
up €5,430 (+36.0%), from €15,094 to €20,524
of which Remuneration and social security: +€4,357
- Gross operating margin -€22,843
down €22,843 (-12.9%), from €177,388 to €154,545
- Financial income +€18,307
up €18,307 (+88.8%), from €20,619 to €38,926
- Taxes -€4,601
down €4,601 (-10.4%), from €44,377 to €39,776
- Depreciation +€1,961
up €1,961 (+19.4%), from €10,100 to €12,061
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 | €347,262 | €344,090 | -€3,172 | -0.9% |
| Fixed assets | 21/28 | €14,819 | €16,482 | +€1,662 | +11.2% |
| Tangible fixed assets | 22/27 | €14,819 | €16,482 | +€1,662 | +11.2% |
| Plant, machinery and equipment | 23 | €3,862 | €4,779 | +€917 | +23.7% |
| Furniture and vehicles | 24 | €10,957 | €11,703 | +€746 | +6.8% |
| Current assets | 29/58 | €332,443 | €327,609 | -€4,834 | -1.5% |
| Current investments | 50/53 | €162,930 | €38,675 | -€124,255 | -76.3% |
| Cash at bank and in hand | 54/58 | €163,360 | €282,522 | +€119,162 | +72.9% |
| Deferred charges and accrued income | 490/1 | €6,153 | €6,411 | +€259 | +4.2% |
| Total equity and liabilities | 10/49 | €347,262 | €344,090 | -€3,172 | -0.9% |
| Equity | 10/15 | €18,600 | €157,128 | +€138,528 | +745% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €138,528 | +€138,528 | |
| Amounts payable | 17/49 | €328,662 | €186,963 | -€141,699 | -43.1% |
| Amounts payable within one year | 42/48 | €328,003 | €186,850 | -€141,153 | -43.0% |
| Trade debts | 44 | €4,297 | €4,959 | +€662 | +15.4% |
| Suppliers | 440/4 | €4,297 | €4,959 | +€662 | +15.4% |
| Taxes, remuneration and social security | 45 | €15,094 | €20,524 | +€5,430 | +36.0% |
| Taxes | 450/3 | €15,094 | €16,167 | +€1,073 | +7.1% |
| Remuneration and social security | 454/9 | - | €4,357 | +€4,357 | |
| Other amounts payable | 47/48 | €308,612 | €161,367 | -€147,245 | -47.7% |
| Accrued charges and deferred income | 492/3 | €659 | €113 | -€546 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,100 | €12,061 | +€1,961 | +19.4% |
| Other operating charges | 640/8 | €1,934 | €3,094 | +€1,160 | +60.0% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | €177,388 | €154,545 | -€22,843 | -12.9% |
| Operating profit (loss) | 9901 | €165,353 | €139,378 | -€25,975 | -15.7% |
| Financial income | 75/76B | €20,619 | €38,926 | +€18,307 | +88.8% |
| Recurring financial income | 75 | €20,619 | €38,926 | +€18,307 | +88.8% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €185,972 | €178,304 | -€7,668 | -4.1% |
| Income taxes | 67/77 | €44,377 | €39,776 | -€4,601 | -10.4% |
| Profit (loss) for the period | 9904 | €141,594 | €138,528 | -€3,067 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €141,594 | €138,528 | -€3,067 | -2.2% |
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 29 October 2026 via checked.be.