Solutionary: 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.
Solutionary
Largest movements
- Cash +€6,087
up €6,087 (+82.8%), from €7,348 to €13,435
mainly Other debts (+€6,714) and Depreciation (+€5,194)
- Tangible fixed assets -€5,065
down €5,065 (-22.9%), from €22,145 to €17,079
- Receivables within one year -€2,914
down €2,914 (-49.6%), from €5,873 to €2,959
of which Trade receivables: -€2,537
- Other debts +€6,714
up €6,714 (+164%), from €4,095 to €10,809
- Debts after one year -€6,163
down €6,163 (-49.0%), from €12,590 to €6,427
- Profit (loss) carried forward -€4,145
new in 2025: -€4,145
- Tax, wage and social debts +€1,731
up €1,731, from €0 to €1,731
- Gross operating margin -€1,941
down €1,941 (-38.4%), from €5,052 to €3,110
- Depreciation +€1,851
up €1,851 (+55.3%), from €3,344 to €5,194
- Taxes -€712
down €712 (-80.3%), from €887 to €175
- Financial charges +€574
up €574 (+130%), from €441 to €1,015
- Other operating charges +€310
up €310 (+184%), from €169 to €479
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 | €35,927 | €34,341 | -€1,585 | -4.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €22,145 | €17,079 | -€5,065 | -22.9% |
| Tangible fixed assets | 22/27 | €22,145 | €17,079 | -€5,065 | -22.9% |
| Furniture and vehicles | 24 | €22,145 | €17,079 | -€5,065 | -22.9% |
| Current assets | 29/58 | €13,782 | €17,262 | +€3,480 | +25.2% |
| Amounts receivable within one year | 40/41 | €5,873 | €2,959 | -€2,914 | -49.6% |
| Trade receivables | 40 | €2,884 | €346 | -€2,537 | -88.0% |
| Other amounts receivable | 41 | €2,989 | €2,613 | -€376 | -12.6% |
| Cash at bank and in hand | 54/58 | €7,348 | €13,435 | +€6,087 | +82.8% |
| Deferred charges and accrued income | 490/1 | €561 | €868 | +€307 | +54.7% |
| Total equity and liabilities | 10/49 | €35,927 | €34,341 | -€1,585 | -4.4% |
| Equity | 10/15 | €13,154 | €9,009 | -€4,145 | -31.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,154 | €11,154 | = | 0.0% |
| Distributable reserves | 133 | €11,154 | €11,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,145 | -€4,145 | |
| Amounts payable | 17/49 | €22,773 | €25,332 | +€2,560 | +11.2% |
| Amounts payable after more than one year | 17 | €12,590 | €6,427 | -€6,163 | -49.0% |
| Financial debts | 170/4 | €12,590 | €6,427 | -€6,163 | -49.0% |
| Amounts payable within one year | 42/48 | €10,183 | €18,906 | +€8,723 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €5,910 | €6,163 | +€253 | +4.3% |
| Trade debts | 44 | €178 | €203 | +€25 | +13.9% |
| Suppliers | 440/4 | €178 | €203 | +€25 | +13.9% |
| Taxes, remuneration and social security | 45 | €0 | €1,731 | +€1,731 | |
| Taxes | 450/3 | €0 | €1,731 | +€1,731 | |
| Other amounts payable | 47/48 | €4,095 | €10,809 | +€6,714 | +164% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,344 | €5,194 | +€1,851 | +55.3% |
| Other operating charges | 640/8 | €169 | €479 | +€310 | +184% |
| Non-recurring operating charges | 66A | - | €392 | +€392 | |
| Gross operating margin | 9900 | €5,052 | €3,110 | -€1,941 | -38.4% |
| Operating profit (loss) | 9901 | €1,539 | -€2,955 | -€4,494 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €441 | €1,015 | +€574 | +130% |
| Recurring financial charges | 65 | €441 | €1,015 | +€574 | +130% |
| Profit (loss) for the period before taxes | 9903 | €1,098 | -€3,970 | -€5,068 | |
| Income taxes | 67/77 | €887 | €175 | -€712 | -80.3% |
| Profit (loss) for the period | 9904 | €211 | -€4,145 | -€4,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €211 | -€4,145 | -€4,356 |
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 16 October 2026 via checked.be.