SOLVE-IT: 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.
SOLVE-IT
Largest movements
- Cash +€94,359
up €94,359 (+93.4%), from €101,005 to €195,363
mainly Net result for the year (+€84,105) and Receivables within one year (+€7,617)
- Receivables within one year -€7,617
down €7,617 (-45.0%), from €16,931 to €9,314
of which Trade receivables: -€8,081
- Tangible fixed assets -€3,109
down €3,109 (-16.4%), from €18,958 to €15,849
of which Furniture and vehicles: -€8,007
- Reserves +€83,305
up €83,305 (+77.1%), from €108,075 to €191,380
- Gross operating margin +€13,466
up €13,466 (+14.4%), from €93,431 to €106,898
- Depreciation -€4,480
down €4,480 (-72.2%), from €6,203 to €1,722
- Taxes +€3,406
up €3,406 (+18.7%), from €18,192 to €21,598
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.
Cash bridge derived
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 | €136,893 | €220,526 | +€83,632 | +61.1% |
| Fixed assets | 21/28 | €18,958 | €15,849 | -€3,109 | -16.4% |
| Tangible fixed assets | 22/27 | €18,958 | €15,849 | -€3,109 | -16.4% |
| Land and buildings | 22 | €10,951 | €15,849 | +€4,898 | +44.7% |
| Furniture and vehicles | 24 | €8,007 | - | -€8,007 | |
| Current assets | 29/58 | €117,935 | €204,677 | +€86,742 | +73.6% |
| Amounts receivable within one year | 40/41 | €16,931 | €9,314 | -€7,617 | -45.0% |
| Trade receivables | 40 | €16,906 | €8,825 | -€8,081 | -47.8% |
| Other amounts receivable | 41 | €25 | €489 | +€464 | +1883.8% |
| Cash at bank and in hand | 54/58 | €101,005 | €195,363 | +€94,359 | +93.4% |
| Total equity and liabilities | 10/49 | €136,893 | €220,526 | +€83,632 | +61.1% |
| Equity | 10/15 | €108,575 | €191,880 | +€83,305 | +76.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €108,075 | €191,380 | +€83,305 | +77.1% |
| Distributable reserves | 133 | €108,075 | €191,380 | +€83,305 | +77.1% |
| Amounts payable | 17/49 | €28,319 | €28,646 | +€327 | +1.2% |
| Amounts payable within one year | 42/48 | €28,319 | €28,646 | +€327 | +1.2% |
| Trade debts | 44 | €997 | €1,179 | +€182 | +18.3% |
| Suppliers | 440/4 | €997 | €1,179 | +€182 | +18.3% |
| Taxes, remuneration and social security | 45 | €26,512 | €27,466 | +€954 | +3.6% |
| Taxes | 450/3 | €26,512 | €27,466 | +€954 | +3.6% |
| Other amounts payable | 47/48 | €810 | - | -€810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,203 | €1,722 | -€4,480 | -72.2% |
| Other operating charges | 640/8 | €35 | €57 | +€22 | +64.0% |
| Gross operating margin | 9900 | €93,431 | €106,898 | +€13,466 | +14.4% |
| Operating profit (loss) | 9901 | €87,194 | €105,118 | +€17,924 | +20.6% |
| Financial income | 75/76B | - | €625 | +€625 | |
| Recurring financial income | 75 | - | €625 | +€625 | |
| Financial charges | 65/66B | €79 | €39 | -€40 | -50.5% |
| Recurring financial charges | 65 | €79 | €39 | -€40 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €87,115 | €105,704 | +€18,589 | +21.3% |
| Income taxes | 67/77 | €18,192 | €21,598 | +€3,406 | +18.7% |
| Profit (loss) for the period | 9904 | €68,922 | €84,105 | +€15,183 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,922 | €84,105 | +€15,183 | +22.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.