simacc: 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.
simacc
Largest movements
- Cash +€53,397
up €53,397 (+60.4%), from €88,340 to €141,736
mainly Net result for the year (+€62,850) and Tax, wage and social debts (+€18,078)
- Tangible fixed assets -€5,729
down €5,729 (-24.1%), from €23,810 to €18,081
- Reserves +€62,850
up €62,850 (+116%), from €54,240 to €117,090
- Other debts -€33,342
down €33,342 (-93.4%), from €35,701 to €2,359
- Tax, wage and social debts +€18,078
up €18,078 (+87.4%), from €20,673 to €38,750
- Gross operating margin +€11,252
up €11,252 (+15.1%), from €74,762 to €86,014
- Taxes +€2,261
up €2,261 (+15.1%), from €14,978 to €17,238
- Depreciation +€892
up €892 (+18.4%), from €4,837 to €5,729
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.
Derived cash bridge
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 | €112,150 | €159,817 | +€47,667 | +42.5% |
| Fixed assets | 21/28 | €23,810 | €18,081 | -€5,729 | -24.1% |
| Tangible fixed assets | 22/27 | €23,810 | €18,081 | -€5,729 | -24.1% |
| Furniture and vehicles | 24 | €23,810 | €18,081 | -€5,729 | -24.1% |
| Current assets | 29/58 | €88,340 | €141,736 | +€53,397 | +60.4% |
| Cash at bank and in hand | 54/58 | €88,340 | €141,736 | +€53,397 | +60.4% |
| Total equity and liabilities | 10/49 | €112,150 | €159,817 | +€47,667 | +42.5% |
| Equity | 10/15 | €55,740 | €118,590 | +€62,850 | +113% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €54,240 | €117,090 | +€62,850 | +116% |
| Distributable reserves | 133 | €54,240 | €117,090 | +€62,850 | +116% |
| Amounts payable | 17/49 | €56,410 | €41,227 | -€15,183 | -26.9% |
| Amounts payable within one year | 42/48 | €56,410 | €41,227 | -€15,183 | -26.9% |
| Trade debts | 44 | €37 | €118 | +€81 | +219% |
| Suppliers | 440/4 | €37 | €118 | +€81 | +219% |
| Taxes, remuneration and social security | 45 | €20,673 | €38,750 | +€18,078 | +87.4% |
| Taxes | 450/3 | €20,673 | €38,750 | +€18,078 | +87.4% |
| Other amounts payable | 47/48 | €35,701 | €2,359 | -€33,342 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,837 | €5,729 | +€892 | +18.4% |
| Other operating charges | 640/8 | €708 | €520 | -€189 | -26.6% |
| Gross operating margin | 9900 | €74,762 | €86,014 | +€11,252 | +15.1% |
| Operating profit (loss) | 9901 | €69,217 | €79,765 | +€10,548 | +15.2% |
| Financial income | 75/76B | - | €371 | +€371 | |
| Recurring financial income | 75 | - | €371 | +€371 | |
| Financial charges | 65/66B | - | €47 | +€47 | |
| Recurring financial charges | 65 | - | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | €69,217 | €80,088 | +€10,871 | +15.7% |
| Income taxes | 67/77 | €14,978 | €17,238 | +€2,261 | +15.1% |
| Profit (loss) for the period | 9904 | €54,240 | €62,850 | +€8,611 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,240 | €62,850 | +€8,611 | +15.9% |
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 17 October 2026 via checked.be.