SOLSAM: 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.
SOLSAM
Largest movements
- Tangible fixed assets -€55,519
down €55,519 (-19.3%), from €287,811 to €232,292
of which Land and buildings: -€38,526
- Receivables within one year -€22,274
down €22,274 (-96.9%), from €22,997 to €723
of which Other amounts receivable: -€22,551
- Cash +€15,902
up €15,902 (+368%), from €4,318 to €20,220
mainly Depreciation (+€57,340) and Receivables within one year (+€22,274)
- Debts after one year -€69,855
down €69,855 (-68.5%), from €101,919 to €32,064
- Reserves +€7,750
up €7,750 (+13.6%), from €57,000 to €64,750
of which Distributable reserves: +€7,750
- Tax, wage and social debts +€6,318
up €6,318 (+259%), from €2,438 to €8,757
of which Taxes: +€6,318
- Depreciation -€8,874
down €8,874 (-13.4%), from €66,213 to €57,340
- Financial charges -€1,832
down €1,832 (-22.6%), from €8,116 to €6,284
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 | €316,655 | €254,837 | -€61,818 | -19.5% |
| Fixed assets | 21/28 | €287,811 | €232,292 | -€55,519 | -19.3% |
| Tangible fixed assets | 22/27 | €287,811 | €232,292 | -€55,519 | -19.3% |
| Land and buildings | 22 | €227,821 | €189,295 | -€38,526 | -16.9% |
| Plant, machinery and equipment | 23 | €954 | €1,919 | +€965 | +101% |
| Furniture and vehicles | 24 | €59,036 | €41,078 | -€17,958 | -30.4% |
| Current assets | 29/58 | €28,844 | €22,545 | -€6,299 | -21.8% |
| Amounts receivable within one year | 40/41 | €22,997 | €723 | -€22,274 | -96.9% |
| Trade receivables | 40 | €308 | €585 | +€277 | +89.8% |
| Other amounts receivable | 41 | €22,689 | €138 | -€22,551 | -99.4% |
| Cash at bank and in hand | 54/58 | €4,318 | €20,220 | +€15,902 | +368% |
| Deferred charges and accrued income | 490/1 | €1,530 | €1,603 | +€73 | +4.8% |
| Total equity and liabilities | 10/49 | €316,655 | €254,837 | -€61,818 | -19.5% |
| Equity | 10/15 | €180,204 | €187,970 | +€7,766 | +4.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €57,000 | €64,750 | +€7,750 | +13.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €57,000 | €64,750 | +€7,750 | +13.6% |
| Profit (loss) carried forward | 14 | €3,204 | €3,220 | +€16 | +0.5% |
| Provisions and deferred taxes | 16 | €12,331 | €10,831 | -€1,500 | -12.2% |
| Provisions for liabilities and charges | 160/5 | €12,331 | €10,831 | -€1,500 | -12.2% |
| Other liabilities and charges | 164/5 | €12,331 | €10,831 | -€1,500 | -12.2% |
| Amounts payable | 17/49 | €124,120 | €56,036 | -€68,084 | -54.9% |
| Amounts payable after more than one year | 17 | €101,919 | €32,064 | -€69,855 | -68.5% |
| Financial debts | 170/4 | €101,919 | €32,064 | -€69,855 | -68.5% |
| Amounts payable within one year | 42/48 | €15,902 | €19,812 | +€3,911 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €12,213 | €9,855 | -€2,359 | -19.3% |
| Trade debts | 44 | €1,250 | €1,201 | -€49 | -3.9% |
| Suppliers | 440/4 | €1,250 | €1,201 | -€49 | -3.9% |
| Taxes, remuneration and social security | 45 | €2,438 | €8,757 | +€6,318 | +259% |
| Taxes | 450/3 | €2,198 | €8,517 | +€6,318 | +287% |
| Remuneration and social security | 454/9 | €240 | €240 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,299 | €4,160 | -€2,140 | -34.0% |
| Non-recurring operating income | 76A | €5,075 | €1,500 | -€3,575 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,213 | €57,340 | -€8,874 | -13.4% |
| Other operating charges | 640/8 | €2,111 | €1,861 | -€251 | -11.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €78,905 | €78,381 | -€524 | -0.7% |
| Operating profit (loss) | 9901 | €10,580 | €19,181 | +€8,601 | +81.3% |
| Financial income | 75/76B | €1 | €6 | +€4 | +323% |
| Recurring financial income | 75 | €1 | €6 | +€4 | +323% |
| Financial charges | 65/66B | €8,116 | €6,284 | -€1,832 | -22.6% |
| Recurring financial charges | 65 | €8,116 | €6,284 | -€1,832 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €2,465 | €12,902 | +€10,437 | +423% |
| Income taxes | 67/77 | €5,723 | €5,137 | -€586 | -10.2% |
| Profit (loss) for the period | 9904 | -€3,257 | €7,766 | +€11,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,257 | €7,766 | +€11,023 |
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 17 October 2026 via checked.be.