PRO SIM CHAPES: 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.
PRO SIM CHAPES
Largest movements
- Receivables within one year +€145,977
up €145,977 (+89.4%), from €163,349 to €309,326
of which Trade receivables: +€150,311
- Cash +€3,609
up €3,609 (+850.6%), from €424 to €4,033
mainly Trade debts (+€87,021) and Other debts (+€50,319)
- Trade debts +€87,021
up €87,021 (+530.3%), from €16,411 to €103,432
- Other debts +€50,319
up €50,319 (+61.1%), from €82,368 to €132,687
- Profit (loss) carried forward +€13,060
up €13,060 (+26.6%), from €49,016 to €62,076
- Gross operating margin -€14,071
down €14,071 (-42.9%), from €32,819 to €18,748
- Taxes -€3,536
down €3,536 (-43.9%), from €8,062 to €4,526
- Other operating charges -€389
down €389 (-43.8%), from €889 to €500
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 | €164,611 | €313,784 | +€149,172 | +90.6% |
| Fixed assets | 21/28 | €838 | €425 | -€413 | -49.3% |
| Tangible fixed assets | 22/27 | €838 | €425 | -€413 | -49.3% |
| Plant, machinery and equipment | 23 | €838 | €425 | -€413 | -49.3% |
| Current assets | 29/58 | €163,774 | €313,359 | +€149,586 | +91.3% |
| Amounts receivable within one year | 40/41 | €163,349 | €309,326 | +€145,977 | +89.4% |
| Trade receivables | 40 | €142,400 | €292,711 | +€150,311 | +105.6% |
| Other amounts receivable | 41 | €20,949 | €16,615 | -€4,334 | -20.7% |
| Cash at bank and in hand | 54/58 | €424 | €4,033 | +€3,609 | +850.6% |
| Total equity and liabilities | 10/49 | €164,611 | €313,784 | +€149,172 | +90.6% |
| Equity | 10/15 | €52,016 | €65,076 | +€13,060 | +25.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,016 | €62,076 | +€13,060 | +26.6% |
| Amounts payable | 17/49 | €112,595 | €248,708 | +€136,113 | +120.9% |
| Amounts payable within one year | 42/48 | €112,595 | €248,708 | +€136,113 | +120.9% |
| Trade debts | 44 | €16,411 | €103,432 | +€87,021 | +530.3% |
| Suppliers | 440/4 | €16,411 | €103,432 | +€87,021 | +530.3% |
| Taxes, remuneration and social security | 45 | €13,816 | €12,588 | -€1,227 | -8.9% |
| Taxes | 450/3 | €13,816 | €12,588 | -€1,227 | -8.9% |
| Other amounts payable | 47/48 | €82,368 | €132,687 | +€50,319 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €413 | +€11 | +2.8% |
| Other operating charges | 640/8 | €889 | €500 | -€389 | -43.8% |
| Gross operating margin | 9900 | €32,819 | €18,748 | -€14,071 | -42.9% |
| Operating profit (loss) | 9901 | €31,529 | €17,835 | -€13,693 | -43.4% |
| Financial charges | 65/66B | €11 | €250 | +€239 | +2183.0% |
| Recurring financial charges | 65 | €11 | €250 | +€239 | +2183.0% |
| Profit (loss) for the period before taxes | 9903 | €31,518 | €17,586 | -€13,932 | -44.2% |
| Income taxes | 67/77 | €8,062 | €4,526 | -€3,536 | -43.9% |
| Profit (loss) for the period | 9904 | €23,456 | €13,060 | -€10,396 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,456 | €13,060 | -€10,396 | -44.3% |
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 3 October 2026 via checked.be.