SOOL CONSULT: 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.
SOOL CONSULT
Largest movements
- Cash +€66,353
up €66,353 (+69.7%), from €95,189 to €161,542
mainly Net result for the year (+€46,371) and Tax, wage and social debts (+€18,390)
- Tangible fixed assets -€5,091
down €5,091 (-32.0%), from €15,903 to €10,812
- Reserves +€46,371
up €46,371 (+58.7%), from €79,052 to €125,424
- Tax, wage and social debts +€18,390
up €18,390 (+102.0%), from €18,029 to €36,420
- Other debts -€5,516
down €5,516 (-29.8%), from €18,527 to €13,011
- Trade debts +€3,366
up €3,366 (+62.5%), from €5,383 to €8,748
- Gross operating margin +€1,319
up €1,319 (+1.9%), from €69,439 to €70,758
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 | €123,991 | €186,603 | +€62,612 | +50.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,903 | €10,812 | -€5,091 | -32.0% |
| Tangible fixed assets | 22/27 | €15,903 | €10,812 | -€5,091 | -32.0% |
| Furniture and vehicles | 24 | €15,903 | €10,812 | -€5,091 | -32.0% |
| Current assets | 29/58 | €108,088 | €175,791 | +€67,703 | +62.6% |
| Amounts receivable within one year | 40/41 | €12,705 | €13,552 | +€847 | +6.7% |
| Trade receivables | 40 | €12,705 | €13,552 | +€847 | +6.7% |
| Cash at bank and in hand | 54/58 | €95,189 | €161,542 | +€66,353 | +69.7% |
| Deferred charges and accrued income | 490/1 | €194 | €697 | +€503 | +258.7% |
| Total equity and liabilities | 10/49 | €123,991 | €186,603 | +€62,612 | +50.5% |
| Equity | 10/15 | €82,052 | €128,424 | +€46,371 | +56.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,052 | €125,424 | +€46,371 | +58.7% |
| Distributable reserves | 133 | €79,052 | €125,424 | +€46,371 | +58.7% |
| Amounts payable | 17/49 | €41,939 | €58,179 | +€16,240 | +38.7% |
| Amounts payable within one year | 42/48 | €41,939 | €58,179 | +€16,240 | +38.7% |
| Trade debts | 44 | €5,383 | €8,748 | +€3,366 | +62.5% |
| Suppliers | 440/4 | €5,383 | €8,748 | +€3,366 | +62.5% |
| Taxes, remuneration and social security | 45 | €18,029 | €36,420 | +€18,390 | +102.0% |
| Taxes | 450/3 | €18,029 | €36,420 | +€18,390 | +102.0% |
| Other amounts payable | 47/48 | €18,527 | €13,011 | -€5,516 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,254 | €5,091 | -€162 | -3.1% |
| Other operating charges | 640/8 | €374 | €331 | -€42 | -11.3% |
| Gross operating margin | 9900 | €69,439 | €70,758 | +€1,319 | +1.9% |
| Operating profit (loss) | 9901 | €63,812 | €65,335 | +€1,524 | +2.4% |
| Financial charges | 65/66B | €966 | €574 | -€392 | -40.6% |
| Recurring financial charges | 65 | €966 | €574 | -€392 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €62,846 | €64,762 | +€1,916 | +3.0% |
| Income taxes | 67/77 | €17,808 | €18,390 | +€583 | +3.3% |
| Profit (loss) for the period | 9904 | €45,038 | €46,371 | +€1,333 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,038 | €46,371 | +€1,333 | +3.0% |
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 5 October 2026 via checked.be.