SOLME PHARMA: 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.
SOLME PHARMA
Largest movements
- Receivables within one year -€38,529
down €38,529 (-96.3%), from €40,000 to €1,471
of which Trade receivables: -€40,000
- Cash +€23,164
up €23,164 (+25.3%), from €91,585 to €114,750
mainly Net result for the year (+€79,875) and Receivables within one year (+€38,529)
- Debts after one year -€100,000
down €100,000 (-13.6%), from €732,633 to €632,633
- Reserves +€79,875
up €79,875 (+8.8%), from €903,374 to €983,249
- Gross operating margin -€39,988
down €39,988 (-22.9%), from €174,813 to €134,825
- Taxes -€9,668
down €9,668 (-29.1%), from €33,197 to €23,529
- Financial charges -€2,253
down €2,253 (-6.7%), from €33,491 to €31,237
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 | €1,858,285 | €1,843,024 | -€15,261 | -0.8% |
| Fixed assets | 21/28 | €1,726,667 | €1,726,667 | = | 0.0% |
| Financial fixed assets | 28 | €1,726,667 | €1,726,667 | = | 0.0% |
| Current assets | 29/58 | €131,618 | €116,357 | -€15,261 | -11.6% |
| Amounts receivable within one year | 40/41 | €40,000 | €1,471 | -€38,529 | -96.3% |
| Trade receivables | 40 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 41 | - | €1,471 | +€1,471 | |
| Cash at bank and in hand | 54/58 | €91,585 | €114,750 | +€23,164 | +25.3% |
| Deferred charges and accrued income | 490/1 | €33 | €137 | +€104 | +319% |
| Total equity and liabilities | 10/49 | €1,858,285 | €1,843,024 | -€15,261 | -0.8% |
| Equity | 10/15 | €921,974 | €1,001,849 | +€79,875 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €903,374 | €983,249 | +€79,875 | +8.8% |
| Distributable reserves | 133 | €903,374 | €983,249 | +€79,875 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €936,310 | €841,175 | -€95,136 | -10.2% |
| Amounts payable after more than one year | 17 | €732,633 | €632,633 | -€100,000 | -13.6% |
| Financial debts | 170/4 | €732,633 | €632,633 | -€100,000 | -13.6% |
| Amounts payable within one year | 42/48 | €203,677 | €208,541 | +€4,864 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €337 | €778 | +€441 | +131% |
| Suppliers | 440/4 | €337 | €778 | +€441 | +131% |
| Taxes, remuneration and social security | 45 | €27,974 | €29,334 | +€1,360 | +4.9% |
| Taxes | 450/3 | €23,172 | €24,882 | +€1,710 | +7.4% |
| Remuneration and social security | 454/9 | €4,802 | €4,452 | -€350 | -7.3% |
| Other amounts payable | 47/48 | €95,365 | €98,429 | +€3,063 | +3.2% |
| Other operating charges | 640/8 | €118 | €183 | +€65 | +55.4% |
| Gross operating margin | 9900 | €174,813 | €134,825 | -€39,988 | -22.9% |
| Operating profit (loss) | 9901 | €174,695 | €134,641 | -€40,054 | -22.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €33,491 | €31,237 | -€2,253 | -6.7% |
| Recurring financial charges | 65 | €33,491 | €31,237 | -€2,253 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €141,205 | €103,404 | -€37,801 | -26.8% |
| Income taxes | 67/77 | €33,197 | €23,529 | -€9,668 | -29.1% |
| Profit (loss) for the period | 9904 | €108,008 | €79,875 | -€28,133 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,008 | €79,875 | -€28,133 | -26.0% |
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 25 October 2026 via checked.be.