SOLUTIUS: 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.
SOLUTIUS
Largest movements
- Cash +€32,621
up €32,621 (+24.2%), from €134,689 to €167,310
mainly Net result for the year (+€123,967) and Other debts (+€98,681)
- Deferred charges and accrued income -€24,312
down €24,312 (-95.0%), from €25,603 to €1,291
- Current investments +€18,789
up €18,789 (+9.7%), from €193,361 to €212,150
- Receivables within one year +€10,892
up €10,892 (+126%), from €8,665 to €19,557
of which Trade receivables: +€19,360
- Other debts +€98,681
up €98,681 (+192%), from €51,319 to €150,000
- Reserves -€86,033
down €86,033 (-28.7%), from €299,629 to €213,596
of which Distributable reserves: -€86,033
- Tax, wage and social debts +€25,259
up €25,259 (+5,262%), from €480 to €25,739
of which Taxes: +€25,099
- Gross operating margin +€129,915
up €129,915 (+535%), from €24,271 to €154,186
- Taxes +€32,754
up €32,754 (+477%), from €6,860 to €39,614
- Financial income +€3,107
up €3,107 (+45.1%), from €6,895 to €10,002
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 | €371,118 | €409,108 | +€37,990 | +10.2% |
| Fixed assets | 21/28 | €8,800 | €8,800 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,800 | €8,800 | = | 0.0% |
| Furniture and vehicles | 24 | €8,800 | €8,800 | = | 0.0% |
| Current assets | 29/58 | €362,318 | €400,308 | +€37,990 | +10.5% |
| Amounts receivable within one year | 40/41 | €8,665 | €19,557 | +€10,892 | +126% |
| Trade receivables | 40 | - | €19,360 | +€19,360 | |
| Other amounts receivable | 41 | €8,665 | €197 | -€8,468 | -97.7% |
| Current investments | 50/53 | €193,361 | €212,150 | +€18,789 | +9.7% |
| Cash at bank and in hand | 54/58 | €134,689 | €167,310 | +€32,621 | +24.2% |
| Deferred charges and accrued income | 490/1 | €25,603 | €1,291 | -€24,312 | -95.0% |
| Total equity and liabilities | 10/49 | €371,118 | €409,108 | +€37,990 | +10.2% |
| Equity | 10/15 | €318,229 | €232,196 | -€86,033 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €299,629 | €213,596 | -€86,033 | -28.7% |
| Tax-exempt reserves | 132 | €2,309 | €2,309 | = | 0.0% |
| Distributable reserves | 133 | €297,320 | €211,286 | -€86,033 | -28.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,889 | €176,913 | +€124,024 | +234% |
| Amounts payable within one year | 42/48 | €52,800 | €176,895 | +€124,095 | +235% |
| Trade debts | 44 | €1,001 | €1,156 | +€155 | +15.5% |
| Suppliers | 440/4 | €1,001 | €1,156 | +€155 | +15.5% |
| Taxes, remuneration and social security | 45 | €480 | €25,739 | +€25,259 | +5,262% |
| Taxes | 450/3 | €0 | €25,099 | +€25,099 | |
| Remuneration and social security | 454/9 | €480 | €640 | +€160 | +33.3% |
| Other amounts payable | 47/48 | €51,319 | €150,000 | +€98,681 | +192% |
| Accrued charges and deferred income | 492/3 | €89 | €18 | -€71 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €689 | €463 | -€225 | -32.7% |
| Gross operating margin | 9900 | €24,271 | €154,186 | +€129,915 | +535% |
| Operating profit (loss) | 9901 | €23,583 | €153,723 | +€130,141 | +552% |
| Financial income | 75/76B | €6,895 | €10,002 | +€3,107 | +45.1% |
| Recurring financial income | 75 | €6,895 | €10,002 | +€3,107 | +45.1% |
| Financial charges | 65/66B | €180 | €145 | -€36 | -19.7% |
| Recurring financial charges | 65 | €180 | €145 | -€36 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €30,298 | €163,580 | +€133,283 | +440% |
| Income taxes | 67/77 | €6,860 | €39,614 | +€32,754 | +477% |
| Profit (loss) for the period | 9904 | €23,438 | €123,967 | +€100,529 | +429% |
| Profit (loss) for the period to be appropriated | 9905 | €23,438 | €123,967 | +€100,529 | +429% |
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 27 October 2026 via checked.be.