SPRL SOLARSON: 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.
SPRL SOLARSON
Largest movements
- Cash -€11,883
down €11,883 (-85.9%), from €13,839 to €1,956
mainly Net result for the year (-€24,695) and Debts after one year (-€7,648)
- Stocks and contracts -€8,246
down €8,246 (-26.4%), from €31,246 to €23,000
- Receivables within one year -€5,215
down €5,215 (-10.7%), from €48,520 to €43,305
of which Trade receivables: -€3,705
- Tangible fixed assets -€2,914
down €2,914 (-31.5%), from €9,249 to €6,335
of which Furniture and vehicles: -€1,617
- Profit (loss) carried forward -€24,695
down €24,695 (-205%), from -€12,023 to -€36,717
- Trade debts +€12,840
up €12,840 (+78.5%), from €16,356 to €29,196
- Debts after one year -€7,648
down €7,648 (-100%), from €7,648 to €0
- Tax, wage and social debts -€6,100
down €6,100 (-31.2%), from €19,551 to €13,451
of which Taxes: -€3,233
- Other debts -€2,338
down €2,338 (-6.7%), from €35,162 to €32,824
- Gross operating margin -€43,955
down €43,955 (-58.0%), from €75,791 to €31,836
- Staff costs -€10,161
down €10,161 (-17.3%), from €58,880 to €48,719
- Depreciation -€968
down €968 (-24.9%), from €3,881 to €2,914
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,268 | €76,444 | -€27,824 | -26.7% |
| Fixed assets | 21/28 | €10,663 | €7,749 | -€2,914 | -27.3% |
| Tangible fixed assets | 22/27 | €9,249 | €6,335 | -€2,914 | -31.5% |
| Land and buildings | 22 | €7,383 | €6,335 | -€1,048 | -14.2% |
| Plant, machinery and equipment | 23 | €248 | €0 | -€248 | -100% |
| Furniture and vehicles | 24 | €1,617 | €0 | -€1,617 | -100% |
| Financial fixed assets | 28 | €1,414 | €1,414 | = | 0.0% |
| Current assets | 29/58 | €93,605 | €68,695 | -€24,910 | -26.6% |
| Stocks and contracts in progress | 3 | €31,246 | €23,000 | -€8,246 | -26.4% |
| Stocks | 30/36 | €31,246 | €23,000 | -€8,246 | -26.4% |
| Amounts receivable within one year | 40/41 | €48,520 | €43,305 | -€5,215 | -10.7% |
| Trade receivables | 40 | €45,224 | €41,519 | -€3,705 | -8.2% |
| Other amounts receivable | 41 | €3,296 | €1,786 | -€1,510 | -45.8% |
| Cash at bank and in hand | 54/58 | €13,839 | €1,956 | -€11,883 | -85.9% |
| Deferred charges and accrued income | 490/1 | - | €433 | +€433 | |
| Total equity and liabilities | 10/49 | €104,268 | €76,444 | -€27,824 | -26.7% |
| Equity | 10/15 | €17,977 | -€6,717 | -€24,695 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,023 | -€36,717 | -€24,695 | -205% |
| Amounts payable | 17/49 | €86,291 | €83,161 | -€3,130 | -3.6% |
| Amounts payable after more than one year | 17 | €7,648 | €0 | -€7,648 | -100% |
| Financial debts | 170/4 | €7,648 | €0 | -€7,648 | -100% |
| Amounts payable within one year | 42/48 | €78,642 | €83,161 | +€4,518 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €7,573 | €7,689 | +€116 | +1.5% |
| Trade debts | 44 | €16,356 | €29,196 | +€12,840 | +78.5% |
| Suppliers | 440/4 | €16,356 | €29,196 | +€12,840 | +78.5% |
| Taxes, remuneration and social security | 45 | €19,551 | €13,451 | -€6,100 | -31.2% |
| Taxes | 450/3 | €8,823 | €5,590 | -€3,233 | -36.6% |
| Remuneration and social security | 454/9 | €10,728 | €7,861 | -€2,867 | -26.7% |
| Other amounts payable | 47/48 | €35,162 | €32,824 | -€2,338 | -6.7% |
| Remuneration, social security and pensions | 62 | €58,880 | €48,719 | -€10,161 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €2,914 | -€968 | -24.9% |
| Other operating charges | 640/8 | €3,051 | €2,601 | -€450 | -14.8% |
| Non-recurring operating charges | 66A | - | €918 | +€918 | |
| Gross operating margin | 9900 | €75,791 | €31,836 | -€43,955 | -58.0% |
| Operating profit (loss) | 9901 | €9,978 | -€23,317 | -€33,295 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €1,447 | €1,178 | -€269 | -18.6% |
| Recurring financial charges | 65 | €1,447 | €1,178 | -€269 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €8,531 | -€24,465 | -€32,996 | |
| Income taxes | 67/77 | €57 | €230 | +€172 | +301% |
| Profit (loss) for the period | 9904 | €8,474 | -€24,695 | -€33,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,474 | -€24,695 | -€33,169 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.