SimaMed Consult: 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.
SimaMed Consult
Largest movements
- Receivables within one year +€16,554
up €16,554 (+64.4%), from €25,700 to €42,254
of which Trade receivables: +€16,393
- Cash -€7,369
down €7,369 (-90.7%), from €8,121 to €752
mainly Receivables within one year (-€16,554) and Tax, wage and social debts (-€6,028)
- Deferred charges and accrued income -€2,081
down €2,081 (-55.1%), from €3,775 to €1,694
- Tangible fixed assets -€1,513
down €1,513 (-17.8%), from €8,494 to €6,981
of which Furniture and vehicles: -€1,426
- Other debts +€6,802
up €6,802 (+393.8%), from €1,727 to €8,529
- Profit (loss) carried forward +€6,407
up €6,407 (+168.9%), from €3,793 to €10,200
- Tax, wage and social debts -€6,028
down €6,028 (-37.1%), from €16,227 to €10,199
of which Taxes: -€10,028
- Trade debts -€1,591
down €1,591 (-42.0%), from €3,791 to €2,201
- Gross operating margin +€23,041
up €23,041 (+391.0%), from €5,893 to €28,933
- Other operating charges +€11,853
up €11,853 (+626.8%), from €1,891 to €13,744
- Depreciation -€3,620
down €3,620 (-45.9%), from €7,895 to €4,274
- Taxes +€1,763
up €1,763 (+121.2%), from €1,455 to €3,218
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 | €46,091 | €51,681 | +€5,590 | +12.1% |
| Fixed assets | 21/28 | €8,494 | €6,981 | -€1,513 | -17.8% |
| Tangible fixed assets | 22/27 | €8,494 | €6,981 | -€1,513 | -17.8% |
| Plant, machinery and equipment | 23 | €1,317 | €1,840 | +€524 | +39.8% |
| Furniture and vehicles | 24 | €5,624 | €4,197 | -€1,426 | -25.4% |
| Other tangible fixed assets | 26 | €1,554 | €943 | -€611 | -39.3% |
| Current assets | 29/58 | €37,596 | €44,700 | +€7,104 | +18.9% |
| Amounts receivable within one year | 40/41 | €25,700 | €42,254 | +€16,554 | +64.4% |
| Trade receivables | 40 | €25,700 | €42,093 | +€16,393 | +63.8% |
| Other amounts receivable | 41 | €0 | €160 | +€160 | |
| Cash at bank and in hand | 54/58 | €8,121 | €752 | -€7,369 | -90.7% |
| Deferred charges and accrued income | 490/1 | €3,775 | €1,694 | -€2,081 | -55.1% |
| Total equity and liabilities | 10/49 | €46,091 | €51,681 | +€5,590 | +12.1% |
| Equity | 10/15 | €24,346 | €30,753 | +€6,407 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,952 | €1,952 | = | 0.0% |
| Tax-exempt reserves | 132 | €92 | €92 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,793 | €10,200 | +€6,407 | +168.9% |
| Amounts payable | 17/49 | €21,745 | €20,929 | -€817 | -3.8% |
| Amounts payable within one year | 42/48 | €21,745 | €20,929 | -€817 | -3.8% |
| Trade debts | 44 | €3,791 | €2,201 | -€1,591 | -42.0% |
| Suppliers | 440/4 | €3,791 | €2,201 | -€1,591 | -42.0% |
| Taxes, remuneration and social security | 45 | €16,227 | €10,199 | -€6,028 | -37.1% |
| Taxes | 450/3 | €16,227 | €6,199 | -€10,028 | -61.8% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €1,727 | €8,529 | +€6,802 | +393.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,895 | €4,274 | -€3,620 | -45.9% |
| Other operating charges | 640/8 | €1,891 | €13,744 | +€11,853 | +626.8% |
| Gross operating margin | 9900 | €5,893 | €28,933 | +€23,041 | +391.0% |
| Operating profit (loss) | 9901 | -€3,893 | €10,915 | +€14,808 | |
| Financial income | 75/76B | €26 | €74 | +€48 | +188.1% |
| Recurring financial income | 75 | €26 | €74 | +€48 | +188.1% |
| Financial charges | 65/66B | €1,619 | €1,364 | -€255 | -15.7% |
| Recurring financial charges | 65 | €1,619 | €1,364 | -€255 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,486 | €9,625 | +€15,111 | |
| Income taxes | 67/77 | €1,455 | €3,218 | +€1,763 | +121.2% |
| Profit (loss) for the period | 9904 | -€6,941 | €6,407 | +€13,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,941 | €6,407 | +€13,348 |
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 6 October 2026 via checked.be.