4USimplify: 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.
4USimplify
Largest movements
- Cash +€37,103
up €37,103 (+20.2%), from €183,456 to €220,559
mainly Other debts (+€35,000) and Net result for the year (+€30,402)
- Tangible fixed assets -€10,611
down €10,611 (-23.0%), from €46,144 to €35,534
- Receivables within one year +€3,253
up €3,253 (+19.6%), from €16,624 to €19,877
of which Other amounts receivable: +€3,253
- Other debts +€35,000
new in 2025: €35,000
- Reserves -€5,000
down €5,000 (-2.9%), from €169,960 to €164,960
of which Distributable reserves: -€5,000
- Depreciation +€5,983
up €5,983 (+129%), from €4,627 to €10,611
- Other operating charges -€1,018
down €1,018 (-55.9%), from €1,820 to €802
- Financial income +€909
up €909 (+85,772%), from €1 to €910
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.
Derived cash bridge
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 | €258,458 | €288,305 | +€29,847 | +11.5% |
| Fixed assets | 21/28 | €56,844 | €46,234 | -€10,611 | -18.7% |
| Tangible fixed assets | 22/27 | €46,144 | €35,534 | -€10,611 | -23.0% |
| Furniture and vehicles | 24 | €46,144 | €35,534 | -€10,611 | -23.0% |
| Financial fixed assets | 28 | €10,700 | €10,700 | = | 0.0% |
| Current assets | 29/58 | €201,613 | €242,071 | +€40,457 | +20.1% |
| Amounts receivable within one year | 40/41 | €16,624 | €19,877 | +€3,253 | +19.6% |
| Trade receivables | 40 | €13,776 | €13,776 | = | 0.0% |
| Other amounts receivable | 41 | €2,848 | €6,100 | +€3,253 | +114% |
| Cash at bank and in hand | 54/58 | €183,456 | €220,559 | +€37,103 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,533 | €1,634 | +€101 | +6.6% |
| Total equity and liabilities | 10/49 | €258,458 | €288,305 | +€29,847 | +11.5% |
| Equity | 10/15 | €247,784 | €243,186 | -€4,598 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €169,960 | €164,960 | -€5,000 | -2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €168,100 | €163,100 | -€5,000 | -3.0% |
| Profit (loss) carried forward | 14 | €71,624 | €72,026 | +€402 | +0.6% |
| Amounts payable | 17/49 | €10,674 | €45,118 | +€34,445 | +323% |
| Amounts payable within one year | 42/48 | €10,600 | €45,053 | +€34,454 | +325% |
| Trade debts | 44 | €1,421 | €1,409 | -€12 | -0.8% |
| Suppliers | 440/4 | €1,421 | €1,409 | -€12 | -0.8% |
| Taxes, remuneration and social security | 45 | €9,178 | €8,644 | -€535 | -5.8% |
| Taxes | 450/3 | €9,178 | €8,644 | -€535 | -5.8% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | €74 | €65 | -€9 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,627 | €10,611 | +€5,983 | +129% |
| Other operating charges | 640/8 | €1,820 | €802 | -€1,018 | -55.9% |
| Gross operating margin | 9900 | €52,533 | €52,898 | +€365 | +0.7% |
| Operating profit (loss) | 9901 | €46,085 | €41,485 | -€4,601 | -10.0% |
| Financial income | 75/76B | €1 | €910 | +€909 | +85,772% |
| Recurring financial income | 75 | €1 | €910 | +€909 | +85,772% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +1.3% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €46,047 | €42,355 | -€3,692 | -8.0% |
| Income taxes | 67/77 | €12,301 | €11,953 | -€348 | -2.8% |
| Profit (loss) for the period | 9904 | €33,746 | €30,402 | -€3,344 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,746 | €30,402 | -€3,344 | -9.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.