SIM CONSULT: 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.
SIM CONSULT
Largest movements
- Tangible fixed assets +€5,941
new in 2025: €5,941
- Receivables within one year -€312
down €312 (-99.0%), from €316 to €3
- Cash -€95
down €95 (-4.9%), from €1,964 to €1,869
mainly Investment in fixed assets (net) (-€6,050) and Net result for the year (-€1,112)
- Trade debts +€5,143
up €5,143 (+283.3%), from €1,815 to €6,958
- Other debts +€1,502
new in 2025: €1,502
- Profit (loss) carried forward -€1,112
down €1,112 (-14.6%), from -€7,594 to -€8,706
- Depreciation +€109
new in 2025: €109
- Other operating charges -€64
no longer reported in 2025 (was €64)
- Financial income -€19
down €19 (-63.3%), from €29 to €11
- Financial charges +€12
up €12 (+12.3%), from €94 to €106
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 | €2,280 | €7,813 | +€5,533 | +242.7% |
| Fixed assets | 21/28 | - | €5,941 | +€5,941 | |
| Tangible fixed assets | 22/27 | - | €5,941 | +€5,941 | |
| Furniture and vehicles | 24 | - | €5,941 | +€5,941 | |
| Current assets | 29/58 | €2,280 | €1,872 | -€408 | -17.9% |
| Amounts receivable within one year | 40/41 | €316 | €3 | -€312 | -99.0% |
| Other amounts receivable | 41 | €316 | €3 | -€312 | -99.0% |
| Cash at bank and in hand | 54/58 | €1,964 | €1,869 | -€95 | -4.9% |
| Total equity and liabilities | 10/49 | €2,280 | €7,813 | +€5,533 | +242.7% |
| Equity | 10/15 | €465 | -€647 | -€1,112 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,594 | -€8,706 | -€1,112 | -14.6% |
| Amounts payable | 17/49 | €1,815 | €8,460 | +€6,645 | +366.1% |
| Amounts payable within one year | 42/48 | €1,815 | €8,460 | +€6,645 | +366.1% |
| Trade debts | 44 | €1,815 | €6,958 | +€5,143 | +283.3% |
| Suppliers | 440/4 | €1,815 | €6,958 | +€5,143 | +283.3% |
| Other amounts payable | 47/48 | - | €1,502 | +€1,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €109 | +€109 | |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | -€908 | -€908 | = | 0.0% |
| Operating profit (loss) | 9901 | -€971 | -€1,017 | -€46 | -4.7% |
| Financial income | 75/76B | €29 | €11 | -€19 | -63.3% |
| Recurring financial income | 75 | €29 | €11 | -€19 | -63.3% |
| Financial charges | 65/66B | €94 | €106 | +€12 | +12.3% |
| Recurring financial charges | 65 | €94 | €106 | +€12 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,036 | -€1,112 | -€76 | -7.3% |
| Profit (loss) for the period | 9904 | -€1,036 | -€1,112 | -€76 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,036 | -€1,112 | -€76 | -7.3% |
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 2 October 2026 via checked.be.