Solutor Management 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.
Solutor Management Consulting
Largest movements
- Stocks and contracts -€55,000
down €55,000 (-84.6%), from €65,000 to €10,000
- Tangible fixed assets -€28,002
down €28,002 (-4.0%), from €700,473 to €672,471
of which Land and buildings: -€21,195
- Current investments +€24,938
up €24,938 (+4,105%), from €608 to €25,545
- Receivables within one year -€24,004
down €24,004 (-38.9%), from €61,710 to €37,706
of which Trade receivables: -€25,180
- Reserves -€248,544
down €248,544 (-43.4%), from €572,475 to €323,931
- Other debts +€219,740
up €219,740 (+723%), from €30,401 to €250,141
- Debts after one year -€48,549
down €48,549 (-28.5%), from €170,159 to €121,610
- Gross operating margin -€12,235
down €12,235 (-22.0%), from €55,518 to €43,283
- Financial charges -€5,367
down €5,367 (-36.3%), from €14,796 to €9,430
- Depreciation -€2,919
down €2,919 (-9.4%), from €30,922 to €28,002
- Taxes -€1,364
down €1,364 (-53.6%), from €2,547 to €1,183
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 | €837,658 | €751,394 | -€86,265 | -10.3% |
| Fixed assets | 21/28 | €700,473 | €672,471 | -€28,002 | -4.0% |
| Tangible fixed assets | 22/27 | €700,473 | €672,471 | -€28,002 | -4.0% |
| Land and buildings | 22 | €683,026 | €661,831 | -€21,195 | -3.1% |
| Plant, machinery and equipment | 23 | €1,689 | - | -€1,689 | |
| Furniture and vehicles | 24 | €10,187 | €6,223 | -€3,964 | -38.9% |
| Other tangible fixed assets | 26 | €5,572 | €4,417 | -€1,155 | -20.7% |
| Current assets | 29/58 | €137,185 | €78,923 | -€58,262 | -42.5% |
| Stocks and contracts in progress | 3 | €65,000 | €10,000 | -€55,000 | -84.6% |
| Contracts in progress | 37 | €65,000 | €10,000 | -€55,000 | -84.6% |
| Amounts receivable within one year | 40/41 | €61,710 | €37,706 | -€24,004 | -38.9% |
| Trade receivables | 40 | €61,710 | €36,530 | -€25,180 | -40.8% |
| Other amounts receivable | 41 | - | €1,176 | +€1,176 | |
| Current investments | 50/53 | €608 | €25,545 | +€24,938 | +4,105% |
| Cash at bank and in hand | 54/58 | €6,839 | €2,949 | -€3,890 | -56.9% |
| Deferred charges and accrued income | 490/1 | €3,029 | €2,723 | -€306 | -10.1% |
| Total equity and liabilities | 10/49 | €837,658 | €751,394 | -€86,265 | -10.3% |
| Equity | 10/15 | €591,075 | €342,531 | -€248,544 | -42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €572,475 | €323,931 | -€248,544 | -43.4% |
| Distributable reserves | 133 | €572,475 | €323,931 | -€248,544 | -43.4% |
| Amounts payable | 17/49 | €246,584 | €408,863 | +€162,279 | +65.8% |
| Amounts payable after more than one year | 17 | €170,159 | €121,610 | -€48,549 | -28.5% |
| Financial debts | 170/4 | €170,159 | €121,610 | -€48,549 | -28.5% |
| Amounts payable within one year | 42/48 | €76,425 | €287,253 | +€210,828 | +276% |
| Current portion of amounts payable after more than one year | 42 | €29,647 | €28,196 | -€1,451 | -4.9% |
| Trade debts | 44 | €3,743 | €828 | -€2,916 | -77.9% |
| Suppliers | 440/4 | €3,743 | €828 | -€2,916 | -77.9% |
| Taxes, remuneration and social security | 45 | €12,633 | €8,088 | -€4,545 | -36.0% |
| Taxes | 450/3 | €12,633 | €8,088 | -€4,545 | -36.0% |
| Other amounts payable | 47/48 | €30,401 | €250,141 | +€219,740 | +723% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,922 | €28,002 | -€2,919 | -9.4% |
| Other operating charges | 640/8 | €3,729 | €3,277 | -€452 | -12.1% |
| Gross operating margin | 9900 | €55,518 | €43,283 | -€12,235 | -22.0% |
| Operating profit (loss) | 9901 | €20,868 | €12,004 | -€8,863 | -42.5% |
| Financial income | 75/76B | €155 | €65 | -€90 | -58.1% |
| Recurring financial income | 75 | €155 | €65 | -€90 | -58.1% |
| Financial charges | 65/66B | €14,796 | €9,430 | -€5,367 | -36.3% |
| Recurring financial charges | 65 | €14,796 | €9,430 | -€5,367 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €6,226 | €2,639 | -€3,587 | -57.6% |
| Income taxes | 67/77 | €2,547 | €1,183 | -€1,364 | -53.6% |
| Profit (loss) for the period | 9904 | €3,679 | €1,456 | -€2,222 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,679 | €1,456 | -€2,222 | -60.4% |
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 22 October 2026 via checked.be.