CLASIMPLIFIND: 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.
CLASIMPLIFIND
Largest movements
- Cash +€72,273
up €72,273 (+162.0%), from €44,608 to €116,881
mainly Net result for the year (+€64,223) and Depreciation (+€8,558)
- Tangible fixed assets -€7,409
down €7,409 (-27.7%), from €26,765 to €19,356
of which Furniture and vehicles: -€5,740
- Deferred charges and accrued income +€2,954
up €2,954 (+6901.2%), from €43 to €2,997
- Reserves +€64,223
up €64,223 (+68.8%), from €93,385 to €157,608
- Gross operating margin +€5,885
up €5,885 (+6.4%), from €91,434 to €97,319
- Taxes +€1,645
up €1,645 (+6.8%), from €24,056 to €25,701
- Depreciation +€1,361
up €1,361 (+18.9%), from €7,197 to €8,558
- Financial income +€1,233
up €1,233 (+349.5%), from €353 to €1,586
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 | €126,457 | €193,663 | +€67,206 | +53.1% |
| Fixed assets | 21/28 | €26,765 | €19,356 | -€7,409 | -27.7% |
| Tangible fixed assets | 22/27 | €26,765 | €19,356 | -€7,409 | -27.7% |
| Furniture and vehicles | 24 | €18,765 | €13,025 | -€5,740 | -30.6% |
| Other tangible fixed assets | 26 | €8,000 | €6,330 | -€1,670 | -20.9% |
| Current assets | 29/58 | €99,692 | €174,307 | +€74,615 | +74.8% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,042 | €9,430 | -€612 | -6.1% |
| Trade receivables | 40 | €9,696 | €9,430 | -€267 | -2.7% |
| Other amounts receivable | 41 | €345 | - | -€345 | |
| Cash at bank and in hand | 54/58 | €44,608 | €116,881 | +€72,273 | +162.0% |
| Deferred charges and accrued income | 490/1 | €43 | €2,997 | +€2,954 | +6901.2% |
| Total equity and liabilities | 10/49 | €126,457 | €193,663 | +€67,206 | +53.1% |
| Equity | 10/15 | €97,385 | €161,608 | +€64,223 | +65.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €93,385 | €157,608 | +€64,223 | +68.8% |
| Distributable reserves | 133 | €93,385 | €157,608 | +€64,223 | +68.8% |
| Amounts payable | 17/49 | €29,072 | €32,054 | +€2,983 | +10.3% |
| Amounts payable within one year | 42/48 | €29,072 | €32,054 | +€2,983 | +10.3% |
| Trade debts | 44 | €95 | €601 | +€506 | +532.7% |
| Suppliers | 440/4 | €95 | €601 | +€506 | +532.7% |
| Taxes, remuneration and social security | 45 | €28,976 | €30,002 | +€1,025 | +3.5% |
| Taxes | 450/3 | €28,976 | €30,002 | +€1,025 | +3.5% |
| Other amounts payable | 47/48 | - | €1,451 | +€1,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,197 | €8,558 | +€1,361 | +18.9% |
| Other operating charges | 640/8 | €822 | €292 | -€530 | -64.5% |
| Gross operating margin | 9900 | €91,434 | €97,319 | +€5,885 | +6.4% |
| Operating profit (loss) | 9901 | €83,415 | €88,469 | +€5,054 | +6.1% |
| Financial income | 75/76B | €353 | €1,586 | +€1,233 | +349.5% |
| Recurring financial income | 75 | €353 | €1,586 | +€1,233 | +349.5% |
| Financial charges | 65/66B | €107 | €131 | +€24 | +22.8% |
| Recurring financial charges | 65 | €107 | €131 | +€24 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €83,661 | €89,924 | +€6,262 | +7.5% |
| Income taxes | 67/77 | €24,056 | €25,701 | +€1,645 | +6.8% |
| Profit (loss) for the period | 9904 | €59,605 | €64,223 | +€4,618 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,605 | €64,223 | +€4,618 | +7.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.