SIM@CONSULTING: 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@CONSULTING
Largest movements
- Cash +€36,165
up €36,165 (+152.9%), from €23,659 to €59,825
mainly Depreciation (+€25,220) and Net result for the year (+€20,203)
- Tangible fixed assets -€24,824
down €24,824 (-8.7%), from €284,717 to €259,893
of which Furniture and vehicles: -€14,750
- Receivables within one year +€10,227
up €10,227 (+40.6%), from €25,181 to €35,409
of which Trade receivables: +€12,562
- Reserves +€20,000
up €20,000 (+20.2%), from €98,860 to €118,860
of which Distributable reserves: +€20,000
- Debts after one year +€10,749
up €10,749 (+38.4%), from €27,994 to €38,742
of which Other amounts payable: +€16,497
- Current portion of long-term debt -€5,791
down €5,791 (-50.8%), from €11,390 to €5,600
- Gross operating margin +€4,356
up €4,356 (+8.2%), from €53,407 to €57,763
- Taxes +€1,105
up €1,105 (+15.3%), from €7,215 to €8,321
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,306 | €357,013 | +€21,707 | +6.5% |
| Fixed assets | 21/28 | €284,784 | €259,960 | -€24,824 | -8.7% |
| Tangible fixed assets | 22/27 | €284,717 | €259,893 | -€24,824 | -8.7% |
| Land and buildings | 22 | €241,861 | €232,735 | -€9,126 | -3.8% |
| Plant, machinery and equipment | 23 | €6,095 | €5,148 | -€948 | -15.5% |
| Furniture and vehicles | 24 | €36,761 | €22,011 | -€14,750 | -40.1% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €50,522 | €97,053 | +€46,531 | +92.1% |
| Amounts receivable within one year | 40/41 | €25,181 | €35,409 | +€10,227 | +40.6% |
| Trade receivables | 40 | €22,790 | €35,352 | +€12,562 | +55.1% |
| Other amounts receivable | 41 | €2,391 | €56 | -€2,335 | -97.7% |
| Cash at bank and in hand | 54/58 | €23,659 | €59,825 | +€36,165 | +152.9% |
| Deferred charges and accrued income | 490/1 | €1,682 | €1,820 | +€138 | +8.2% |
| Total equity and liabilities | 10/49 | €335,306 | €357,013 | +€21,707 | +6.5% |
| Equity | 10/15 | €281,351 | €301,553 | +€20,203 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,860 | €118,860 | +€20,000 | +20.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €97,000 | €117,000 | +€20,000 | +20.6% |
| Profit (loss) carried forward | 14 | €163,891 | €164,093 | +€203 | +0.1% |
| Amounts payable | 17/49 | €53,956 | €55,460 | +€1,504 | +2.8% |
| Amounts payable after more than one year | 17 | €27,994 | €38,742 | +€10,749 | +38.4% |
| Financial debts | 170/4 | €5,749 | - | -€5,749 | |
| Other amounts payable | 178/9 | €22,245 | €38,742 | +€16,497 | +74.2% |
| Amounts payable within one year | 42/48 | €25,448 | €16,504 | -€8,944 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €11,390 | €5,600 | -€5,791 | -50.8% |
| Trade debts | 44 | €4,405 | €1,649 | -€2,756 | -62.6% |
| Suppliers | 440/4 | €4,405 | €1,649 | -€2,756 | -62.6% |
| Taxes, remuneration and social security | 45 | €9,653 | €9,255 | -€398 | -4.1% |
| Taxes | 450/3 | €9,653 | €9,255 | -€398 | -4.1% |
| Accrued charges and deferred income | 492/3 | €514 | €214 | -€300 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,971 | €25,220 | +€248 | +1.0% |
| Other operating charges | 640/8 | €2,227 | €2,279 | +€52 | +2.3% |
| Gross operating margin | 9900 | €53,407 | €57,763 | +€4,356 | +8.2% |
| Operating profit (loss) | 9901 | €26,208 | €30,264 | +€4,056 | +15.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,543 | €1,741 | +€198 | +12.8% |
| Recurring financial charges | 65 | €1,543 | €1,741 | +€198 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €24,665 | €28,523 | +€3,858 | +15.6% |
| Income taxes | 67/77 | €7,215 | €8,321 | +€1,105 | +15.3% |
| Profit (loss) for the period | 9904 | €17,450 | €20,203 | +€2,753 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,450 | €20,203 | +€2,753 | +15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.