SIM TENNIS CONSULTING: what changed
SIM TENNIS CONSULTING
Largest movements
- Cash -€5,416
down €5,416 (-62.5%), from €8,660 to €3,244
mainly Tax, wage and social debts (-€7,318) and Current portion of long-term debt (-€5,749)
- Receivables within one year -€5,215
down €5,215 (-60.0%), from €8,686 to €3,471
of which Trade receivables: -€5,308
- Tax, wage and social debts -€7,318
down €7,318 (-84.2%), from €8,694 to €1,376
- Profit (loss) carried forward +€6,300
up €6,300 (+80.3%), from -€7,844 to -€1,544
- Current portion of long-term debt -€5,749
no longer reported in 2025 (was €5,749)
- Trade debts -€3,863
down €3,863 (-79.1%), from €4,886 to €1,024
- Depreciation -€12,759
no longer reported in 2025 (was €12,759)
- Gross operating margin +€4,460
up €4,460 (+106%), from €4,204 to €8,664
- Other operating charges +€295
up €295 (+35.1%), from €841 to €1,136
- Taxes +€164
up €164 (+18.3%), from €894 to €1,058
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,345 | €6,715 | -€10,630 | -61.3% |
| Current assets | 29/58 | €17,345 | €6,715 | -€10,630 | -61.3% |
| Amounts receivable within one year | 40/41 | €8,686 | €3,471 | -€5,215 | -60.0% |
| Trade receivables | 40 | €5,814 | €506 | -€5,308 | -91.3% |
| Other amounts receivable | 41 | €2,872 | €2,965 | +€94 | +3.3% |
| Cash at bank and in hand | 54/58 | €8,660 | €3,244 | -€5,416 | -62.5% |
| Total equity and liabilities | 10/49 | €17,345 | €6,715 | -€10,630 | -61.3% |
| Equity | 10/15 | -€1,984 | €4,316 | +€6,300 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,844 | -€1,544 | +€6,300 | +80.3% |
| Amounts payable | 17/49 | €19,329 | €2,400 | -€16,930 | -87.6% |
| Amounts payable within one year | 42/48 | €19,329 | €2,400 | -€16,930 | -87.6% |
| Current portion of amounts payable after more than one year | 42 | €5,749 | - | -€5,749 | |
| Trade debts | 44 | €4,886 | €1,024 | -€3,863 | -79.1% |
| Suppliers | 440/4 | €4,886 | €1,024 | -€3,863 | -79.1% |
| Taxes, remuneration and social security | 45 | €8,694 | €1,376 | -€7,318 | -84.2% |
| Taxes | 450/3 | €8,694 | €1,376 | -€7,318 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,759 | - | -€12,759 | |
| Other operating charges | 640/8 | €841 | €1,136 | +€295 | +35.1% |
| Gross operating margin | 9900 | €4,204 | €8,664 | +€4,460 | +106% |
| Operating profit (loss) | 9901 | -€9,396 | €7,528 | +€16,924 | |
| Financial charges | 65/66B | €188 | €170 | -€18 | -9.5% |
| Recurring financial charges | 65 | €188 | €170 | -€18 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,584 | €7,358 | +€16,941 | |
| Income taxes | 67/77 | €894 | €1,058 | +€164 | +18.3% |
| Profit (loss) for the period | 9904 | -€10,478 | €6,300 | +€16,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,478 | €6,300 | +€16,778 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.