SIM: 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.
SIM
Largest movements
- Receivables within one year -€3,000
down €3,000 (-92.6%), from €3,238 to €239
of which Trade receivables: -€3,170
- Financial fixed assets -€1,700
no longer reported in 2025 (was €1,700)
- Cash -€617
down €617 (-61.8%), from €999 to €382
- Other debts -€11,861
down €11,861 (-15.0%), from €79,293 to €67,433
- Trade debts +€3,320
up €3,320 (+34.0%), from €9,770 to €13,091
- Tax, wage and social debts +€2,157
up €2,157 (+14.8%), from €14,586 to €16,743
of which Taxes: +€1,855
- Profit (loss) carried forward +€1,138
up €1,138 (+1.7%), from -€68,706 to -€67,568
- Gross operating margin -€3,949
down €3,949 (-57.9%), from €6,825 to €2,875
- Financial charges +€345
up €345 (+198%), from €174 to €519
- Financial income -€286
down €286 (-96.5%), from €297 to €10
- Other operating charges -€180
down €180 (-18.2%), from €985 to €805
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,245 | €36,998 | -€5,246 | -12.4% |
| Fixed assets | 21/28 | €1,700 | - | -€1,700 | |
| Financial fixed assets | 28 | €1,700 | - | -€1,700 | |
| Current assets | 29/58 | €40,545 | €36,998 | -€3,546 | -8.7% |
| Stocks and contracts in progress | 3 | €35,956 | €35,956 | = | 0.0% |
| Stocks | 30/36 | €35,956 | €35,956 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,238 | €239 | -€3,000 | -92.6% |
| Trade receivables | 40 | €3,170 | - | -€3,170 | |
| Other amounts receivable | 41 | €68 | €239 | +€170 | +250% |
| Cash at bank and in hand | 54/58 | €999 | €382 | -€617 | -61.8% |
| Deferred charges and accrued income | 490/1 | €351 | €422 | +€71 | +20.1% |
| Total equity and liabilities | 10/49 | €42,245 | €36,998 | -€5,246 | -12.4% |
| Equity | 10/15 | -€61,405 | -€60,268 | +€1,138 | +1.9% |
| Contributions | 10/11 | €6,371 | €6,371 | = | 0.0% |
| Capital | 10 | €6,371 | €6,371 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,229 | €12,229 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Legal reserve | 130 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,706 | -€67,568 | +€1,138 | +1.7% |
| Amounts payable | 17/49 | €103,650 | €97,266 | -€6,384 | -6.2% |
| Amounts payable within one year | 42/48 | €103,650 | €97,266 | -€6,384 | -6.2% |
| Trade debts | 44 | €9,770 | €13,091 | +€3,320 | +34.0% |
| Suppliers | 440/4 | €9,770 | €13,091 | +€3,320 | +34.0% |
| Taxes, remuneration and social security | 45 | €14,586 | €16,743 | +€2,157 | +14.8% |
| Taxes | 450/3 | €14,586 | €16,441 | +€1,855 | +12.7% |
| Remuneration and social security | 454/9 | - | €302 | +€302 | |
| Other amounts payable | 47/48 | €79,293 | €67,433 | -€11,861 | -15.0% |
| Other operating charges | 640/8 | €985 | €805 | -€180 | -18.2% |
| Gross operating margin | 9900 | €6,825 | €2,875 | -€3,949 | -57.9% |
| Operating profit (loss) | 9901 | €5,840 | €2,070 | -€3,770 | -64.5% |
| Financial income | 75/76B | €297 | €10 | -€286 | -96.5% |
| Recurring financial income | 75 | €297 | €10 | -€286 | -96.5% |
| Financial charges | 65/66B | €174 | €519 | +€345 | +198% |
| Recurring financial charges | 65 | €174 | €519 | +€345 | +198% |
| Profit (loss) for the period before taxes | 9903 | €5,963 | €1,562 | -€4,401 | -73.8% |
| Profit (loss) for the period | 9904 | €5,963 | €1,562 | -€4,401 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,963 | €1,562 | -€4,401 | -73.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.