SOLOMON: 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.
SOLOMON
Largest movements
- Tangible fixed assets -€8,409
down €8,409 (-83.6%), from €10,064 to €1,655
of which Furniture and vehicles: -€7,685
- Receivables within one year +€7,634
up €7,634 (+5.4%), from €140,213 to €147,848
of which Trade receivables: +€42,802
- Profit (loss) carried forward +€41,561
up €41,561 (+115.0%), from €36,134 to €77,695
- Other debts -€34,607
no longer reported in 2025 (was €34,607)
- Trade debts -€16,852
no longer reported in 2025 (was €16,852)
- Tax, wage and social debts +€8,042
up €8,042 (+82.9%), from €9,699 to €17,742
- Write-downs -€36,723
no longer reported in 2025 (was €36,723)
- Taxes +€18,736
up €18,736, from -€13,171 to €5,565
- Gross operating margin -€13,182
down €13,182 (-37.3%), from €35,378 to €22,197
- Financial income +€3,190
new in 2025: €3,190
of which Financial income: +€3,190
- Depreciation -€2,294
down €2,294 (-39.3%), from €5,839 to €3,545
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,183 | €150,328 | -€1,856 | -1.2% |
| Fixed assets | 21/28 | €10,064 | €1,655 | -€8,409 | -83.6% |
| Tangible fixed assets | 22/27 | €10,064 | €1,655 | -€8,409 | -83.6% |
| Plant, machinery and equipment | 23 | €723 | €0 | -€723 | -100.0% |
| Furniture and vehicles | 24 | €9,341 | €1,655 | -€7,685 | -82.3% |
| Current assets | 29/58 | €142,119 | €148,672 | +€6,553 | +4.6% |
| Amounts receivable within one year | 40/41 | €140,213 | €147,848 | +€7,634 | +5.4% |
| Trade receivables | 40 | €73,192 | €115,994 | +€42,802 | +58.5% |
| Other amounts receivable | 41 | €67,021 | €31,853 | -€35,168 | -52.5% |
| Cash at bank and in hand | 54/58 | €28 | €6 | -€21 | -77.6% |
| Deferred charges and accrued income | 490/1 | €1,878 | €818 | -€1,060 | -56.4% |
| Total equity and liabilities | 10/49 | €152,183 | €150,328 | -€1,856 | -1.2% |
| Equity | 10/15 | €91,025 | €132,586 | +€41,561 | +45.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €49,892 | €49,892 | = | 0.0% |
| Distributable reserves | 133 | €49,892 | €49,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,134 | €77,695 | +€41,561 | +115.0% |
| Amounts payable | 17/49 | €61,158 | €17,742 | -€43,416 | -71.0% |
| Amounts payable within one year | 42/48 | €61,158 | €17,742 | -€43,416 | -71.0% |
| Trade debts | 44 | €16,852 | - | -€16,852 | |
| Suppliers | 440/4 | €16,852 | - | -€16,852 | |
| Taxes, remuneration and social security | 45 | €9,699 | €17,742 | +€8,042 | +82.9% |
| Taxes | 450/3 | €9,699 | €17,742 | +€8,042 | +82.9% |
| Other amounts payable | 47/48 | €34,607 | - | -€34,607 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,839 | €3,545 | -€2,294 | -39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,723 | - | -€36,723 | |
| Other operating charges | 640/8 | €1,051 | €3,326 | +€2,275 | +216.4% |
| Gross operating margin | 9900 | €35,378 | €22,197 | -€13,182 | -37.3% |
| Operating profit (loss) | 9901 | -€8,236 | €15,325 | +€23,561 | |
| Financial income | 75/76B | - | €3,190 | +€3,190 | |
| Recurring financial income | 75 | - | €3,190 | +€3,190 | |
| Non-recurring financial income | 76B | - | €3,190 | +€3,190 | |
| Financial charges | 65/66B | €2,668 | €4,377 | +€1,709 | +64.1% |
| Recurring financial charges | 65 | €2,668 | €4,377 | +€1,709 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,904 | €14,138 | +€25,042 | |
| Income taxes | 67/77 | -€13,171 | €5,565 | +€18,736 | |
| Profit (loss) for the period | 9904 | €2,267 | €8,573 | +€6,305 | +278.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,267 | €8,573 | +€6,305 | +278.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.