SIMA Software Consulting: 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.
What changed
SIMA Software Consulting
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€48,497
2024 · €41,004+€7,493
Equity
€423,914
2024 · €375,417+€48,497
Cash
€17,389
2024 · €16,551+€838
Balance sheet total
€516,694
2024 · €481,107+€35,587
Largest movements
Assets
- Current investments +€37,269
up €37,269 (+8.5%), from €436,104 to €473,373
Equity and liabilities
- Reserves +€48,497
up €48,497 (+13.1%), from €369,217 to €417,714
- Current portion of long-term debt -€11,824
down €11,824 (-66.3%), from €17,825 to €6,001
- Debts after one year -€6,001
no longer reported in 2025 (was €6,001)
Income statement
- Gross operating margin +€8,156
up €8,156 (+12.2%), from €66,819 to €74,975
- Taxes +€2,531
up €2,531 (+14.5%), from €17,488 to €20,019
- Financial income +€760
up €760 (+148.9%), from €510 to €1,270
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.
Result 2024
€41,004
Gross operating margin
+€8,156
Depreciation
+€549
Other operating charges
+€331
Financial income
+€760
Financial charges
+€229
Taxes
-€2,531
Result 2025
€48,497
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.
From operations
+€57,057
Investment
-€38,395
Financing
-€17,825
Cash 2024
€16,551
From operations (derived)
+€57,057
Net result for the year
+€48,497
Depreciation
+€1,557
Receivables within one year
+€2,157
Smaller working-capital items
-€48
Trade debts
-€146
Accrued charges and deferred income
+€5,041
Investment (derived)
-€38,395
Investment in fixed assets (net)
-€1,126
Current investments
-€37,269
Financing
-€17,825
Debts after one year
-€6,001
Current portion of long-term debt
-€11,824
Cash 2025
€17,389
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,107 | €516,694 | +€35,587 | +7.4% |
| Fixed assets | 21/28 | €3,026 | €2,595 | -€431 | -14.2% |
| Tangible fixed assets | 22/27 | €3,026 | €2,595 | -€431 | -14.2% |
| Furniture and vehicles | 24 | €902 | €750 | -€152 | -16.8% |
| Other tangible fixed assets | 26 | €2,123 | €1,844 | -€279 | -13.1% |
| Current assets | 29/58 | €478,081 | €514,100 | +€36,018 | +7.5% |
| Amounts receivable within one year | 40/41 | €19,330 | €17,173 | -€2,157 | -11.2% |
| Trade receivables | 40 | €12,584 | €12,342 | -€242 | -1.9% |
| Other amounts receivable | 41 | €6,746 | €4,831 | -€1,915 | -28.4% |
| Current investments | 50/53 | €436,104 | €473,373 | +€37,269 | +8.5% |
| Cash at bank and in hand | 54/58 | €16,551 | €17,389 | +€838 | +5.1% |
| Deferred charges and accrued income | 490/1 | €6,097 | €6,165 | +€68 | +1.1% |
| Total equity and liabilities | 10/49 | €481,107 | €516,694 | +€35,587 | +7.4% |
| Equity | 10/15 | €375,417 | €423,914 | +€48,497 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €369,217 | €417,714 | +€48,497 | +13.1% |
| Distributable reserves | 133 | €369,217 | €417,714 | +€48,497 | +13.1% |
| Amounts payable | 17/49 | €105,690 | €92,781 | -€12,910 | -12.2% |
| Amounts payable after more than one year | 17 | €6,001 | - | -€6,001 | |
| Financial debts | 170/4 | €6,001 | - | -€6,001 | |
| Amounts payable within one year | 42/48 | €93,058 | €81,108 | -€11,950 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €17,825 | €6,001 | -€11,824 | -66.3% |
| Trade debts | 44 | €1,538 | €1,392 | -€146 | -9.5% |
| Suppliers | 440/4 | €1,538 | €1,392 | -€146 | -9.5% |
| Taxes, remuneration and social security | 45 | €6,043 | €6,149 | +€106 | +1.7% |
| Taxes | 450/3 | €6,043 | €6,149 | +€106 | +1.7% |
| Other amounts payable | 47/48 | €67,653 | €67,567 | -€86 | -0.1% |
| Accrued charges and deferred income | 492/3 | €6,632 | €11,673 | +€5,041 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,105 | €1,557 | -€549 | -26.1% |
| Other operating charges | 640/8 | €1,050 | €719 | -€331 | -31.6% |
| Gross operating margin | 9900 | €66,819 | €74,975 | +€8,156 | +12.2% |
| Operating profit (loss) | 9901 | €63,664 | €72,700 | +€9,036 | +14.2% |
| Financial income | 75/76B | €510 | €1,270 | +€760 | +148.9% |
| Recurring financial income | 75 | €510 | €1,270 | +€760 | +148.9% |
| Financial charges | 65/66B | €5,682 | €5,453 | -€229 | -4.0% |
| Recurring financial charges | 65 | €5,682 | €5,453 | -€229 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €58,491 | €68,516 | +€10,024 | +17.1% |
| Income taxes | 67/77 | €17,488 | €20,019 | +€2,531 | +14.5% |
| Profit (loss) for the period | 9904 | €41,004 | €48,497 | +€7,493 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,004 | €48,497 | +€7,493 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.