HERBORISTERIE LES SIMPLES: 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.
HERBORISTERIE LES SIMPLES
Largest movements
- Stocks and contracts +€15,094
up €15,094 (+52.2%), from €28,906 to €44,000
- Cash +€12,426
up €12,426 (+126%), from €9,888 to €22,313
mainly Net result for the year (+€30,104) and Tax, wage and social debts (+€7,366)
- Receivables within one year +€7,500
up €7,500 (+500%), from €1,500 to €9,000
- Profit (loss) carried forward +€30,104
up €30,104 (+200%), from €15,046 to €45,150
- Tax, wage and social debts +€7,366
up €7,366 (+114%), from €6,443 to €13,810
- Debts after one year -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€11,133
up €11,133 (+37.4%), from €29,799 to €40,932
- Taxes +€5,602
up €5,602 (+152%), from €3,694 to €9,296
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 | €44,980 | €79,217 | +€34,237 | +76.1% |
| Fixed assets | 21/28 | €4,276 | €3,492 | -€783 | -18.3% |
| Tangible fixed assets | 22/27 | €4,276 | €3,492 | -€783 | -18.3% |
| Land and buildings | 22 | €4,276 | €3,492 | -€783 | -18.3% |
| Current assets | 29/58 | €40,704 | €75,724 | +€35,020 | +86.0% |
| Stocks and contracts in progress | 3 | €28,906 | €44,000 | +€15,094 | +52.2% |
| Stocks | 30/36 | €28,906 | €44,000 | +€15,094 | +52.2% |
| Amounts receivable within one year | 40/41 | €1,500 | €9,000 | +€7,500 | +500% |
| Other amounts receivable | 41 | €1,500 | €9,000 | +€7,500 | +500% |
| Cash at bank and in hand | 54/58 | €9,888 | €22,313 | +€12,426 | +126% |
| Deferred charges and accrued income | 490/1 | €411 | €411 | = | 0.0% |
| Total equity and liabilities | 10/49 | €44,980 | €79,217 | +€34,237 | +76.1% |
| Equity | 10/15 | €25,046 | €55,150 | +€30,104 | +120% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,046 | €45,150 | +€30,104 | +200% |
| Amounts payable | 17/49 | €19,934 | €24,067 | +€4,132 | +20.7% |
| Amounts payable after more than one year | 17 | €2,000 | - | -€2,000 | |
| Financial debts | 170/4 | €2,000 | - | -€2,000 | |
| Amounts payable within one year | 42/48 | €17,934 | €24,067 | +€6,132 | +34.2% |
| Trade debts | 44 | €1,068 | €357 | -€710 | -66.5% |
| Suppliers | 440/4 | €1,068 | €357 | -€710 | -66.5% |
| Taxes, remuneration and social security | 45 | €6,443 | €13,810 | +€7,366 | +114% |
| Taxes | 450/3 | €6,443 | €13,810 | +€7,366 | +114% |
| Other amounts payable | 47/48 | €10,424 | €9,900 | -€524 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €783 | €783 | = | 0.0% |
| Other operating charges | 640/8 | €487 | €617 | +€130 | +26.7% |
| Gross operating margin | 9900 | €29,799 | €40,932 | +€11,133 | +37.4% |
| Operating profit (loss) | 9901 | €28,528 | €39,531 | +€11,003 | +38.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +233% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +233% |
| Financial charges | 65/66B | €126 | €131 | +€5 | +4.0% |
| Recurring financial charges | 65 | €126 | €131 | +€5 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €28,402 | €39,400 | +€10,998 | +38.7% |
| Income taxes | 67/77 | €3,694 | €9,296 | +€5,602 | +152% |
| Profit (loss) for the period | 9904 | €24,708 | €30,104 | +€5,396 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,708 | €30,104 | +€5,396 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.