SOLVIM: 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.
SOLVIM
Largest movements
- Tangible fixed assets -€11,807
down €11,807 (-6.4%), from €185,084 to €173,277
of which Land and buildings: -€9,075
- Debts after one year -€6,880
no longer reported in 2025 (was €6,880)
- Current portion of long-term debt -€6,415
down €6,415 (-48.3%), from €13,295 to €6,880
- Trade debts +€2,618
up €2,618 (+179.0%), from €1,462 to €4,080
- Depreciation -€1,159
down €1,159 (-8.9%), from €12,966 to €11,807
- Gross operating margin -€1,092
down €1,092 (-6.6%), from €16,626 to €15,535
- Financial charges -€593
down €593 (-41.4%), from €1,433 to €839
- Other operating charges +€524
up €524 (+21.5%), from €2,438 to €2,962
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 | €194,374 | €182,084 | -€12,290 | -6.3% |
| Fixed assets | 21/28 | €185,084 | €173,277 | -€11,807 | -6.4% |
| Tangible fixed assets | 22/27 | €185,084 | €173,277 | -€11,807 | -6.4% |
| Land and buildings | 22 | €182,352 | €173,277 | -€9,075 | -5.0% |
| Plant, machinery and equipment | 23 | €2,732 | - | -€2,732 | |
| Current assets | 29/58 | €9,290 | €8,806 | -€483 | -5.2% |
| Amounts receivable within one year | 40/41 | €6,164 | €4,398 | -€1,766 | -28.7% |
| Trade receivables | 40 | €4,800 | €2,400 | -€2,400 | -50.0% |
| Other amounts receivable | 41 | €1,364 | €1,998 | +€634 | +46.5% |
| Cash at bank and in hand | 54/58 | €2,629 | €3,908 | +€1,279 | +48.7% |
| Deferred charges and accrued income | 490/1 | €497 | €501 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €194,374 | €182,084 | -€12,290 | -6.3% |
| Equity | 10/15 | €97,589 | €97,515 | -€74 | -0.1% |
| Contributions | 10/11 | €99,000 | €99,000 | = | 0.0% |
| Reserves | 13 | €213 | €213 | = | 0.0% |
| Non-distributable reserves | 130/1 | €213 | €213 | = | 0.0% |
| Reserves not available under the articles | 1311 | €213 | €213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,624 | -€1,698 | -€74 | -4.6% |
| Amounts payable | 17/49 | €96,785 | €84,569 | -€12,216 | -12.6% |
| Amounts payable after more than one year | 17 | €6,880 | - | -€6,880 | |
| Financial debts | 170/4 | €6,880 | - | -€6,880 | |
| Amounts payable within one year | 42/48 | €89,905 | €84,569 | -€5,337 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €13,295 | €6,880 | -€6,415 | -48.3% |
| Trade debts | 44 | €1,462 | €4,080 | +€2,618 | +179.0% |
| Suppliers | 440/4 | €1,462 | €4,080 | +€2,618 | +179.0% |
| Taxes, remuneration and social security | 45 | €265 | - | -€265 | |
| Taxes | 450/3 | €265 | - | -€265 | |
| Other amounts payable | 47/48 | €74,884 | €73,609 | -€1,275 | -1.7% |
| Non-recurring operating income | 76A | €1,402 | €265 | -€1,138 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,966 | €11,807 | -€1,159 | -8.9% |
| Other operating charges | 640/8 | €2,438 | €2,962 | +€524 | +21.5% |
| Gross operating margin | 9900 | €16,626 | €15,535 | -€1,092 | -6.6% |
| Operating profit (loss) | 9901 | €1,222 | €765 | -€457 | -37.4% |
| Financial charges | 65/66B | €1,433 | €839 | -€593 | -41.4% |
| Recurring financial charges | 65 | €1,433 | €839 | -€593 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€210 | -€74 | +€136 | +64.8% |
| Profit (loss) for the period | 9904 | -€210 | -€74 | +€136 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€210 | -€74 | +€136 | +64.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.