SOLV-E: what changed
Two fiscal 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.
SOLV-E
Largest movements
- Receivables within one year +€126
up €126 (+2.5%), from €5,022 to €5,148
- Cash -€64
down €64 (-68.6%), from €94 to €29
mainly Net result for the year (-€1,049) and Receivables within one year (-€126)
- Trade debts +€1,110
up €1,110 (+58.5%), from €1,897 to €3,008
- Profit (loss) carried forward -€1,049
down €1,049 (-6.8%), from -€15,470 to -€16,518
- Taxes -€3,584
no longer reported in 2023 (was €3,584)
- Financial charges -€1,453
down €1,453 (-95.8%), from €1,517 to €64
- Gross operating margin +€957
up €957 (+61.5%), from -€1,557 to -€600
- Other operating charges -€94
down €94 (-19.7%), from €479 to €384
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,115 | €5,177 | +€62 | +1.2% |
| Current assets | 29/58 | €5,115 | €5,177 | +€62 | +1.2% |
| Amounts receivable within one year | 40/41 | €5,022 | €5,148 | +€126 | +2.5% |
| Other amounts receivable | 41 | €5,022 | €5,148 | +€126 | +2.5% |
| Cash at bank and in hand | 54/58 | €94 | €29 | -€64 | -68.6% |
| Total equity and liabilities | 10/49 | €5,115 | €5,177 | +€62 | +1.2% |
| Equity | 10/15 | -€9,134 | -€10,183 | -€1,049 | -11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €135 | €135 | = | 0.0% |
| Distributable reserves | 133 | €135 | €135 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,470 | -€16,518 | -€1,049 | -6.8% |
| Amounts payable | 17/49 | €14,250 | €15,360 | +€1,110 | +7.8% |
| Amounts payable within one year | 42/48 | €14,250 | €15,360 | +€1,110 | +7.8% |
| Trade debts | 44 | €1,897 | €3,008 | +€1,110 | +58.5% |
| Suppliers | 440/4 | €1,897 | €3,008 | +€1,110 | +58.5% |
| Other amounts payable | 47/48 | €12,353 | €12,353 | = | 0.0% |
| Other operating charges | 640/8 | €479 | €384 | -€94 | -19.7% |
| Gross operating margin | 9900 | -€1,557 | -€600 | +€957 | +61.5% |
| Operating profit (loss) | 9901 | -€2,036 | -€984 | +€1,051 | +51.6% |
| Financial charges | 65/66B | €1,517 | €64 | -€1,453 | -95.8% |
| Recurring financial charges | 65 | €1,517 | €64 | -€1,453 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,552 | -€1,049 | +€2,504 | +70.5% |
| Income taxes | 67/77 | €3,584 | - | -€3,584 | |
| Profit (loss) for the period | 9904 | -€7,136 | -€1,049 | +€6,088 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,136 | -€1,049 | +€6,088 | +85.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.