SIMAFI 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.
SIMAFI CONSULTING
Largest movements
- Cash -€74,241
down €74,241 (-45.3%), from €163,798 to €89,558
mainly Contributions, distributions and other (-€167,647) and Tax, wage and social debts (-€35,848)
- Receivables within one year -€16,226
no longer reported in 2025 (was €16,226)
- Tangible fixed assets -€2,833
down €2,833 (-16.6%), from €17,098 to €14,265
of which Furniture and vehicles: -€4,780
- Profit (loss) carried forward -€117,627
down €117,627 (-100.0%), from €117,661 to €34
- Other debts +€51,359
up €51,359 (+17874.5%), from €287 to €51,646
- Tax, wage and social debts -€35,848
down €35,848 (-92.9%), from €38,573 to €2,725
- Reserves +€9,000
up €9,000 (+22.0%), from €41,000 to €50,000
- Gross operating margin +€3,298
up €3,298 (+4.2%), from €78,830 to €82,128
- Financial income -€2,724
down €2,724 (-67.9%), from €4,011 to €1,287
- Other operating charges -€1,568
down €1,568 (-66.5%), from €2,360 to €792
- Depreciation +€1,499
up €1,499 (+37.8%), from €3,962 to €5,461
- Taxes +€1,140
up €1,140 (+6.8%), from €16,867 to €18,007
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 | €199,521 | €106,491 | -€93,030 | -46.6% |
| Fixed assets | 21/28 | €17,098 | €14,265 | -€2,833 | -16.6% |
| Tangible fixed assets | 22/27 | €17,098 | €14,265 | -€2,833 | -16.6% |
| Furniture and vehicles | 24 | €14,642 | €9,862 | -€4,780 | -32.6% |
| Other tangible fixed assets | 26 | €2,456 | €4,403 | +€1,946 | +79.2% |
| Current assets | 29/58 | €182,423 | €92,226 | -€90,197 | -49.4% |
| Amounts receivable within one year | 40/41 | €16,226 | - | -€16,226 | |
| Trade receivables | 40 | €16,226 | - | -€16,226 | |
| Cash at bank and in hand | 54/58 | €163,798 | €89,558 | -€74,241 | -45.3% |
| Deferred charges and accrued income | 490/1 | €2,398 | €2,668 | +€270 | +11.3% |
| Total equity and liabilities | 10/49 | €199,521 | €106,491 | -€93,030 | -46.6% |
| Equity | 10/15 | €160,661 | €52,034 | -€108,627 | -67.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,000 | €50,000 | +€9,000 | +22.0% |
| Distributable reserves | 133 | €41,000 | €50,000 | +€9,000 | +22.0% |
| Profit (loss) carried forward | 14 | €117,661 | €34 | -€117,627 | -100.0% |
| Amounts payable | 17/49 | €38,860 | €54,457 | +€15,597 | +40.1% |
| Amounts payable within one year | 42/48 | €38,860 | €54,457 | +€15,597 | +40.1% |
| Trade debts | 44 | - | €86 | +€86 | |
| Suppliers | 440/4 | - | €86 | +€86 | |
| Taxes, remuneration and social security | 45 | €38,573 | €2,725 | -€35,848 | -92.9% |
| Taxes | 450/3 | €38,573 | €2,725 | -€35,848 | -92.9% |
| Other amounts payable | 47/48 | €287 | €51,646 | +€51,359 | +17874.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,962 | €5,461 | +€1,499 | +37.8% |
| Other operating charges | 640/8 | €2,360 | €792 | -€1,568 | -66.5% |
| Gross operating margin | 9900 | €78,830 | €82,128 | +€3,298 | +4.2% |
| Operating profit (loss) | 9901 | €72,508 | €75,875 | +€3,367 | +4.6% |
| Financial income | 75/76B | €4,011 | €1,287 | -€2,724 | -67.9% |
| Recurring financial income | 75 | €4,011 | €1,287 | -€2,724 | -67.9% |
| Financial charges | 65/66B | €130 | €135 | +€5 | +3.6% |
| Recurring financial charges | 65 | €130 | €135 | +€5 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €76,389 | €77,027 | +€639 | +0.8% |
| Income taxes | 67/77 | €16,867 | €18,007 | +€1,140 | +6.8% |
| Profit (loss) for the period | 9904 | €59,521 | €59,020 | -€501 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,521 | €59,020 | -€501 | -0.8% |
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.