SIM CONSEILS: 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 CONSEILS
Largest movements
- Cash +€36,518
up €36,518 (+2292.8%), from €1,593 to €38,111
mainly Net result for the year (+€86,889) and Other debts (+€81,857)
- Tangible fixed assets -€5,457
down €5,457 (-35.4%), from €15,433 to €9,976
of which Other tangible fixed assets: -€3,789
- Receivables within one year +€5,449
up €5,449 (+14.0%), from €38,801 to €44,251
of which Trade receivables: +€6,336
- Other debts +€81,857
up €81,857 (+1626.7%), from €5,032 to €86,889
- Profit (loss) carried forward -€41,115
no longer reported in 2025 (was €41,115)
- Trade debts -€2,441
down €2,441 (-60.6%), from €4,027 to €1,586
- Tax, wage and social debts -€1,405
down €1,405 (-30.4%), from €4,619 to €3,214
of which Taxes: -€2,518
- Gross operating margin +€57,307
up €57,307 (+85.0%), from €67,399 to €124,706
- Taxes +€12,573
up €12,573 (+115.8%), from €10,857 to €23,430
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 | €55,943 | €92,689 | +€36,746 | +65.7% |
| Fixed assets | 21/28 | €15,549 | €10,092 | -€5,457 | -35.1% |
| Tangible fixed assets | 22/27 | €15,433 | €9,976 | -€5,457 | -35.4% |
| Furniture and vehicles | 24 | €3,179 | €1,511 | -€1,668 | -52.5% |
| Other tangible fixed assets | 26 | €12,254 | €8,465 | -€3,789 | -30.9% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €40,394 | €82,597 | +€42,203 | +104.5% |
| Amounts receivable within one year | 40/41 | €38,801 | €44,251 | +€5,449 | +14.0% |
| Trade receivables | 40 | €14,736 | €21,072 | +€6,336 | +43.0% |
| Other amounts receivable | 41 | €24,065 | €23,179 | -€887 | -3.7% |
| Cash at bank and in hand | 54/58 | €1,593 | €38,111 | +€36,518 | +2292.8% |
| Deferred charges and accrued income | 490/1 | - | €236 | +€236 | |
| Total equity and liabilities | 10/49 | €55,943 | €92,689 | +€36,746 | +65.7% |
| Equity | 10/15 | €42,115 | €1,000 | -€41,115 | -97.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,115 | - | -€41,115 | |
| Amounts payable | 17/49 | €13,828 | €91,689 | +€77,861 | +563.1% |
| Amounts payable within one year | 42/48 | €13,828 | €91,689 | +€77,861 | +563.1% |
| Financial debts | 43 | €150 | - | -€150 | |
| Credit institutions | 430/8 | €150 | - | -€150 | |
| Trade debts | 44 | €4,027 | €1,586 | -€2,441 | -60.6% |
| Suppliers | 440/4 | €4,027 | €1,586 | -€2,441 | -60.6% |
| Taxes, remuneration and social security | 45 | €4,619 | €3,214 | -€1,405 | -30.4% |
| Taxes | 450/3 | €4,619 | €2,101 | -€2,518 | -54.5% |
| Remuneration and social security | 454/9 | - | €1,113 | +€1,113 | |
| Other amounts payable | 47/48 | €5,032 | €86,889 | +€81,857 | +1626.7% |
| Remuneration, social security and pensions | 62 | €7,694 | €7,958 | +€264 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,896 | €5,457 | -€439 | -7.4% |
| Other operating charges | 640/8 | €1,627 | €751 | -€876 | -53.8% |
| Gross operating margin | 9900 | €67,399 | €124,706 | +€57,307 | +85.0% |
| Operating profit (loss) | 9901 | €52,183 | €110,540 | +€58,357 | +111.8% |
| Financial income | 75/76B | - | €515 | +€515 | |
| Recurring financial income | 75 | - | €515 | +€515 | |
| Financial charges | 65/66B | €210 | €736 | +€526 | +250.4% |
| Recurring financial charges | 65 | €210 | €736 | +€526 | +250.4% |
| Profit (loss) for the period before taxes | 9903 | €51,973 | €110,319 | +€58,347 | +112.3% |
| Income taxes | 67/77 | €10,857 | €23,430 | +€12,573 | +115.8% |
| Profit (loss) for the period | 9904 | €41,115 | €86,889 | +€45,774 | +111.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,115 | €86,889 | +€45,774 | +111.3% |
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 10 October 2026 via checked.be.