SOLUTIO APTA: 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.
SOLUTIO APTA
Largest movements
- Receivables within one year -€157,953
down €157,953 (-70.6%), from €223,827 to €65,875
of which Other amounts receivable: -€160,931
- Cash +€30,260
up €30,260 (+48.1%), from €62,847 to €93,108
mainly Receivables within one year (+€157,953) and Net result for the year (+€67,556)
- Other debts -€83,781
down €83,781 (-11.1%), from €752,427 to €668,646
- Tax, wage and social debts -€43,733
down €43,733 (-65.9%), from €66,394 to €22,661
- Debts after one year -€31,484
down €31,484 (-31.2%), from €100,775 to €69,291
of which Financial debts: -€31,484
- Reserves +€26,929
up €26,929 (+3.2%), from €837,501 to €864,429
- Financial income -€452,367
down €452,367 (-94.1%), from €480,900 to €28,534
- Taxes -€30,362
down €30,362 (-53.6%), from €56,655 to €26,293
- Gross operating margin -€23,893
down €23,893 (-13.7%), from €174,801 to €150,908
- Depreciation -€9,208
down €9,208 (-24.8%), from €37,104 to €27,895
- Financial charges -€8,392
down €8,392 (-14.1%), from €59,382 to €50,990
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,830,705 | €1,697,609 | -€133,096 | -7.3% |
| Fixed assets | 21/28 | €1,009,358 | €992,942 | -€16,415 | -1.6% |
| Tangible fixed assets | 22/27 | €774,237 | €757,821 | -€16,415 | -2.1% |
| Land and buildings | 22 | €748,113 | €736,206 | -€11,906 | -1.6% |
| Plant, machinery and equipment | 23 | €4,701 | €5,529 | +€828 | +17.6% |
| Furniture and vehicles | 24 | €21,423 | €10,824 | -€10,599 | -49.5% |
| Other tangible fixed assets | 26 | - | €5,262 | +€5,262 | |
| Financial fixed assets | 28 | €235,121 | €235,121 | = | 0.0% |
| Current assets | 29/58 | €821,347 | €704,667 | -€116,680 | -14.2% |
| Amounts receivable within one year | 40/41 | €223,827 | €65,875 | -€157,953 | -70.6% |
| Trade receivables | 40 | €58,271 | €61,249 | +€2,978 | +5.1% |
| Other amounts receivable | 41 | €165,557 | €4,626 | -€160,931 | -97.2% |
| Current investments | 50/53 | €532,045 | €532,045 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,847 | €93,108 | +€30,260 | +48.1% |
| Deferred charges and accrued income | 490/1 | €2,627 | €13,639 | +€11,012 | +419.1% |
| Total equity and liabilities | 10/49 | €1,830,705 | €1,697,609 | -€133,096 | -7.3% |
| Equity | 10/15 | €876,501 | €903,429 | +€26,929 | +3.1% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Reserves | 13 | €837,501 | €864,429 | +€26,929 | +3.2% |
| Distributable reserves | 133 | €837,501 | €864,429 | +€26,929 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €954,204 | €794,180 | -€160,024 | -16.8% |
| Amounts payable after more than one year | 17 | €100,775 | €69,291 | -€31,484 | -31.2% |
| Financial debts | 170/4 | €100,775 | €69,291 | -€31,484 | -31.2% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €852,363 | €723,806 | -€128,557 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €31,212 | €31,484 | +€273 | +0.9% |
| Financial debts | 43 | €1,010 | €0 | -€1,010 | -100.0% |
| Credit institutions | 430/8 | €1,010 | €0 | -€1,010 | -100.0% |
| Trade debts | 44 | €1,320 | €1,014 | -€305 | -23.1% |
| Suppliers | 440/4 | €1,320 | €1,014 | -€305 | -23.1% |
| Taxes, remuneration and social security | 45 | €66,394 | €22,661 | -€43,733 | -65.9% |
| Taxes | 450/3 | €66,394 | €22,661 | -€43,733 | -65.9% |
| Other amounts payable | 47/48 | €752,427 | €668,646 | -€83,781 | -11.1% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,083 | +€17 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,104 | €27,895 | -€9,208 | -24.8% |
| Other operating charges | 640/8 | €6,266 | €6,707 | +€441 | +7.0% |
| Gross operating margin | 9900 | €174,801 | €150,908 | -€23,893 | -13.7% |
| Operating profit (loss) | 9901 | €131,431 | €116,305 | -€15,126 | -11.5% |
| Financial income | 75/76B | €480,900 | €28,534 | -€452,367 | -94.1% |
| Recurring financial income | 75 | €480,900 | €28,534 | -€452,367 | -94.1% |
| Financial charges | 65/66B | €59,382 | €50,990 | -€8,392 | -14.1% |
| Recurring financial charges | 65 | €59,382 | €50,990 | -€8,392 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €552,950 | €93,849 | -€459,101 | -83.0% |
| Income taxes | 67/77 | €56,655 | €26,293 | -€30,362 | -53.6% |
| Profit (loss) for the period | 9904 | €496,294 | €67,556 | -€428,738 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €496,294 | €67,556 | -€428,738 | -86.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.