Solu73 Consulting: 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.
Solu73 Consulting
Largest movements
- Receivables within one year -€137,114
down €137,114 (-27.0%), from €508,402 to €371,288
of which Other amounts receivable: -€90,642
- Cash +€50,079
up €50,079 (+367%), from €13,655 to €63,733
mainly Receivables within one year (+€137,114) and Depreciation (+€31,070)
- Tangible fixed assets -€31,070
down €31,070 (-13.4%), from €231,886 to €200,816
of which Furniture and vehicles: -€16,971
- Other debts -€40,000
down €40,000 (-23.9%), from €167,217 to €127,217
- Trade debts -€36,898
down €36,898 (-44.1%), from €83,715 to €46,816
- Tax, wage and social debts -€36,860
down €36,860 (-44.8%), from €82,310 to €45,450
of which Remuneration and social security: -€23,399
- Debts after one year -€28,269
down €28,269 (-17.0%), from €165,809 to €137,540
- Reserves +€21,387
up €21,387 (+51.3%), from €41,689 to €63,076
of which Distributable reserves: +€21,387
- Gross operating margin +€73,177
up €73,177 (+19.5%), from €375,346 to €448,523
- Staff costs +€51,953
up €51,953 (+15.7%), from €330,622 to €382,575
- Taxes +€6,089
up €6,089 (+133%), from €4,568 to €10,656
- Financial income +€4,658
up €4,658 (+5,409%), from €86 to €4,744
of which Non-recurring financial income: +€4,646
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 | €1,376,526 | €1,259,197 | -€117,329 | -8.5% |
| Fixed assets | 21/28 | €838,159 | €807,089 | -€31,070 | -3.7% |
| Tangible fixed assets | 22/27 | €231,886 | €200,816 | -€31,070 | -13.4% |
| Land and buildings | 22 | €191,725 | €177,626 | -€14,099 | -7.4% |
| Furniture and vehicles | 24 | €40,161 | €23,189 | -€16,971 | -42.3% |
| Financial fixed assets | 28 | €606,273 | €606,273 | = | 0.0% |
| Current assets | 29/58 | €538,367 | €452,109 | -€86,258 | -16.0% |
| Amounts receivable within one year | 40/41 | €508,402 | €371,288 | -€137,114 | -27.0% |
| Trade receivables | 40 | €381,379 | €334,908 | -€46,471 | -12.2% |
| Other amounts receivable | 41 | €127,023 | €36,381 | -€90,642 | -71.4% |
| Current investments | 50/53 | €9,522 | €9,581 | +€59 | +0.6% |
| Cash at bank and in hand | 54/58 | €13,655 | €63,733 | +€50,079 | +367% |
| Deferred charges and accrued income | 490/1 | €6,788 | €7,506 | +€718 | +10.6% |
| Total equity and liabilities | 10/49 | €1,376,526 | €1,259,197 | -€117,329 | -8.5% |
| Equity | 10/15 | €835,643 | €857,030 | +€21,387 | +2.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Contributions outside capital | 11 | €80,000 | €80,000 | = | 0.0% |
| Other | 1109/19 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €41,689 | €63,076 | +€21,387 | +51.3% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €33,689 | €55,076 | +€21,387 | +63.5% |
| Profit (loss) carried forward | 14 | €713,954 | €713,954 | = | 0.0% |
| Amounts payable | 17/49 | €540,883 | €402,168 | -€138,715 | -25.6% |
| Amounts payable after more than one year | 17 | €165,809 | €137,540 | -€28,269 | -17.0% |
| Financial debts | 170/4 | €165,809 | €137,540 | -€28,269 | -17.0% |
| Amounts payable within one year | 42/48 | €375,074 | €264,624 | -€110,451 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €41,833 | €45,140 | +€3,307 | +7.9% |
| Trade debts | 44 | €83,715 | €46,816 | -€36,898 | -44.1% |
| Suppliers | 440/4 | €83,715 | €46,816 | -€36,898 | -44.1% |
| Taxes, remuneration and social security | 45 | €82,310 | €45,450 | -€36,860 | -44.8% |
| Taxes | 450/3 | €19,440 | €5,979 | -€13,461 | -69.2% |
| Remuneration and social security | 454/9 | €62,870 | €39,471 | -€23,399 | -37.2% |
| Other amounts payable | 47/48 | €167,217 | €127,217 | -€40,000 | -23.9% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €330,622 | €382,575 | +€51,953 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,077 | €31,070 | -€7 | 0.0% |
| Other operating charges | 640/8 | €6,229 | €2,484 | -€3,745 | -60.1% |
| Gross operating margin | 9900 | €375,346 | €448,523 | +€73,177 | +19.5% |
| Operating profit (loss) | 9901 | €7,418 | €32,394 | +€24,976 | +337% |
| Financial income | 75/76B | €86 | €4,744 | +€4,658 | +5,409% |
| Recurring financial income | 75 | €86 | €99 | +€13 | +14.5% |
| Non-recurring financial income | 76B | - | €4,646 | +€4,646 | |
| Financial charges | 65/66B | €7,504 | €5,095 | -€2,409 | -32.1% |
| Recurring financial charges | 65 | €7,504 | €5,095 | -€2,409 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | - | €32,043 | +€32,043 | |
| Income taxes | 67/77 | €4,568 | €10,656 | +€6,089 | +133% |
| Profit (loss) for the period | 9904 | -€4,568 | €21,387 | +€25,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,568 | €21,387 | +€25,955 |
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 18 October 2026 via checked.be.