SOLSPIRATION: 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.
SOLSPIRATION
Largest movements
- Current investments -€600,000
down €600,000 (-100.0%), from €600,000 to €0
- Cash +€541,493
up €541,493 (+808.0%), from €67,015 to €608,507
mainly Current investments (+€600,000) and Other debts (+€167,018)
- Stocks and contracts -€11,949
down €11,949 (-100.0%), from €11,949 to €0
- Reserves -€230,620
down €230,620 (-34.0%), from €679,031 to €448,411
- Other debts +€167,018
up €167,018, from €0 to €167,018
- Tax, wage and social debts -€10,674
down €10,674 (-100.0%), from €10,674 to €0
of which Remuneration and social security: -€10,012
- Trade debts -€7,179
down €7,179 (-94.8%), from €7,573 to €394
- Staff costs -€97,368
down €97,368 (-98.6%), from €98,727 to €1,359
- Gross operating margin +€84,998
up €84,998 (+55.9%), from -€152,182 to -€67,185
- Financial income -€10,090
down €10,090 (-51.5%), from €19,590 to €9,500
- Other operating charges -€1,549
down €1,549 (-53.3%), from €2,906 to €1,356
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.
Cash bridge derived
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 | €703,555 | €622,040 | -€81,516 | -11.6% |
| Fixed assets | 21/28 | €13,145 | €8,869 | -€4,276 | -32.5% |
| Tangible fixed assets | 22/27 | €13,145 | €8,869 | -€4,276 | -32.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €13,145 | €8,869 | -€4,276 | -32.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €690,410 | €613,170 | -€77,239 | -11.2% |
| Stocks and contracts in progress | 3 | €11,949 | €0 | -€11,949 | -100.0% |
| Stocks | 30/36 | €11,949 | €0 | -€11,949 | -100.0% |
| Amounts receivable within one year | 40/41 | €7,310 | €3,404 | -€3,906 | -53.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,310 | €3,404 | -€3,906 | -53.4% |
| Current investments | 50/53 | €600,000 | €0 | -€600,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €67,015 | €608,507 | +€541,493 | +808.0% |
| Deferred charges and accrued income | 490/1 | €4,136 | €1,259 | -€2,877 | -69.6% |
| Total equity and liabilities | 10/49 | €703,555 | €622,040 | -€81,516 | -11.6% |
| Equity | 10/15 | €685,231 | €454,611 | -€230,620 | -33.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €679,031 | €448,411 | -€230,620 | -34.0% |
| Distributable reserves | 133 | €679,031 | €448,411 | -€230,620 | -34.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,324 | €167,428 | +€149,104 | +813.7% |
| Amounts payable within one year | 42/48 | €18,324 | €167,428 | +€149,104 | +813.7% |
| Financial debts | 43 | €77 | €17 | -€61 | -78.5% |
| Credit institutions | 430/8 | €77 | €17 | -€61 | -78.5% |
| Trade debts | 44 | €7,573 | €394 | -€7,179 | -94.8% |
| Suppliers | 440/4 | €7,573 | €394 | -€7,179 | -94.8% |
| Taxes, remuneration and social security | 45 | €10,674 | €0 | -€10,674 | -100.0% |
| Taxes | 450/3 | €662 | €0 | -€662 | -100.0% |
| Remuneration and social security | 454/9 | €10,012 | €0 | -€10,012 | -100.0% |
| Other amounts payable | 47/48 | €0 | €167,018 | +€167,018 | |
| Non-recurring operating income | 76A | €33,926 | €0 | -€33,926 | -100.0% |
| Remuneration, social security and pensions | 62 | €98,727 | €1,359 | -€97,368 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,431 | €4,276 | -€155 | -3.5% |
| Other operating charges | 640/8 | €2,906 | €1,356 | -€1,549 | -53.3% |
| Non-recurring operating charges | 66A | €11,717 | €0 | -€11,717 | -100.0% |
| Gross operating margin | 9900 | -€152,182 | -€67,185 | +€84,998 | +55.9% |
| Operating profit (loss) | 9901 | -€269,963 | -€74,177 | +€195,787 | +72.5% |
| Financial income | 75/76B | €19,590 | €9,500 | -€10,090 | -51.5% |
| Recurring financial income | 75 | €19,590 | €9,500 | -€10,090 | -51.5% |
| Financial charges | 65/66B | €1,182 | €167 | -€1,015 | -85.9% |
| Recurring financial charges | 65 | €1,182 | €167 | -€1,015 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | -€251,555 | -€64,843 | +€186,712 | +74.2% |
| Income taxes | 67/77 | €743 | €173 | -€571 | -76.8% |
| Profit (loss) for the period | 9904 | -€252,298 | -€65,016 | +€187,282 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€252,298 | -€65,016 | +€187,282 | +74.2% |
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 12 October 2026 via checked.be.