Solomon Baumgartner - Aviles: 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.
Solomon Baumgartner - Aviles
Largest movements
- Current investments +€1.3m
new in 2025: €1.3m
- Receivables after one year +€385,102
up €385,102 (+49.1%), from €784,160 to €1.2m
- Profit (loss) carried forward +€1.3m
up €1.3m (+203%), from €633,376 to €1.9m
- Tax, wage and social debts +€452,427
up €452,427 (+121%), from €373,454 to €825,881
- Gross operating margin +€578,626
up €578,626 (+50.2%), from €1.2m to €1.7m
- Taxes +€106,924
up €106,924 (+31.0%), from €345,259 to €452,183
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 | €1,462,136 | €3,192,801 | +€1.7m | +118% |
| Fixed assets | 21/28 | - | €2,901 | +€2,901 | |
| Tangible fixed assets | 22/27 | - | €2,901 | +€2,901 | |
| Furniture and vehicles | 24 | - | €2,901 | +€2,901 | |
| Current assets | 29/58 | €1,462,136 | €3,189,900 | +€1.7m | +118% |
| Amounts receivable after more than one year | 29 | €784,160 | €1,169,262 | +€385,102 | +49.1% |
| Other amounts receivable | 291 | €784,160 | €1,169,262 | +€385,102 | +49.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | - | €1,313,200 | +€1.3m | |
| Cash at bank and in hand | 54/58 | €677,976 | €707,438 | +€29,462 | +4.3% |
| Total equity and liabilities | 10/49 | €1,462,136 | €3,192,801 | +€1.7m | +118% |
| Equity | 10/15 | €1,056,376 | €2,343,153 | +€1.3m | +122% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €420,000 | €420,000 | = | 0.0% |
| Distributable reserves | 133 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €633,376 | €1,920,153 | +€1.3m | +203% |
| Amounts payable | 17/49 | €405,761 | €849,648 | +€443,887 | +109% |
| Amounts payable within one year | 42/48 | €405,761 | €849,648 | +€443,887 | +109% |
| Trade debts | 44 | €2,886 | €969 | -€1,917 | -66.4% |
| Suppliers | 440/4 | €2,886 | €969 | -€1,917 | -66.4% |
| Taxes, remuneration and social security | 45 | €373,454 | €825,881 | +€452,427 | +121% |
| Taxes | 450/3 | €373,454 | €825,881 | +€452,427 | +121% |
| Other amounts payable | 47/48 | €29,421 | €22,799 | -€6,622 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €914 | +€914 | |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €1,151,748 | €1,730,374 | +€578,626 | +50.2% |
| Operating profit (loss) | 9901 | €1,151,684 | €1,729,394 | +€577,709 | +50.2% |
| Financial income | 75/76B | - | €9,779 | +€9,779 | |
| Recurring financial income | 75 | - | €9,779 | +€9,779 | |
| Financial charges | 65/66B | €1,337 | €212 | -€1,124 | -84.1% |
| Recurring financial charges | 65 | €1,337 | €212 | -€1,124 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €1,150,347 | €1,738,961 | +€588,613 | +51.2% |
| Income taxes | 67/77 | €345,259 | €452,183 | +€106,924 | +31.0% |
| Profit (loss) for the period | 9904 | €805,088 | €1,286,777 | +€481,689 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €805,088 | €1,286,777 | +€481,689 | +59.8% |
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 15 October 2026 via checked.be.