SIMARFI 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.
SIMARFI CONSULTING
Largest movements
- Receivables within one year +€48,356
up €48,356 (+12.2%), from €397,479 to €445,835
of which Trade receivables: +€35,813
- Intangible fixed assets -€45,383
down €45,383 (-84.7%), from €53,599 to €8,216
- Deferred charges and accrued income -€5,498
down €5,498 (-27.7%), from €19,880 to €14,381
- Trade debts +€62,199
up €62,199 (+98.1%), from €63,374 to €125,573
- Profit (loss) carried forward -€58,173
down €58,173, from €50,285 to -€7,888
- Tax, wage and social debts -€10,334
down €10,334 (-12.0%), from €86,276 to €75,942
of which Taxes: -€6,398
- Taxes +€30,200
up €30,200 (+361.5%), from €8,354 to €38,554
- Write-downs +€27,279
new in 2024: €27,279
- Gross operating margin +€22,475
up €22,475 (+9.2%), from €243,001 to €265,476
- Financial charges +€6,884
up €6,884 (+26.2%), from €26,242 to €33,126
- Financial income +€4,616
up €4,616 (+529.2%), from €872 to €5,489
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,171 | €482,240 | -€1,931 | -0.4% |
| Fixed assets | 21/28 | €56,410 | €10,158 | -€46,252 | -82.0% |
| Intangible fixed assets | 21 | €53,599 | €8,216 | -€45,383 | -84.7% |
| Tangible fixed assets | 22/27 | €2,811 | €1,942 | -€869 | -30.9% |
| Furniture and vehicles | 24 | €2,676 | €1,807 | -€869 | -32.5% |
| Other tangible fixed assets | 26 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €427,761 | €472,082 | +€44,321 | +10.4% |
| Amounts receivable within one year | 40/41 | €397,479 | €445,835 | +€48,356 | +12.2% |
| Trade receivables | 40 | €372,024 | €407,837 | +€35,813 | +9.6% |
| Other amounts receivable | 41 | €25,455 | €37,998 | +€12,543 | +49.3% |
| Cash at bank and in hand | 54/58 | €10,403 | €11,866 | +€1,464 | +14.1% |
| Deferred charges and accrued income | 490/1 | €19,880 | €14,381 | -€5,498 | -27.7% |
| Total equity and liabilities | 10/49 | €484,171 | €482,240 | -€1,931 | -0.4% |
| Equity | 10/15 | €100,846 | €42,673 | -€58,173 | -57.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €561 | €561 | = | 0.0% |
| Non-distributable reserves | 130/1 | €561 | €561 | = | 0.0% |
| Reserves not available under the articles | 1311 | €561 | €561 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,285 | -€7,888 | -€58,173 | |
| Amounts payable | 17/49 | €383,325 | €439,567 | +€56,242 | +14.7% |
| Amounts payable within one year | 42/48 | €383,325 | €439,567 | +€56,242 | +14.7% |
| Financial debts | 43 | €233,675 | €234,943 | +€1,268 | +0.5% |
| Credit institutions | 430/8 | €23,675 | €24,943 | +€1,268 | +5.4% |
| Other loans | 439 | €210,000 | €210,000 | = | 0.0% |
| Trade debts | 44 | €63,374 | €125,573 | +€62,199 | +98.1% |
| Suppliers | 440/4 | €63,374 | €125,573 | +€62,199 | +98.1% |
| Taxes, remuneration and social security | 45 | €86,276 | €75,942 | -€10,334 | -12.0% |
| Taxes | 450/3 | €65,072 | €58,674 | -€6,398 | -9.8% |
| Remuneration and social security | 454/9 | €21,204 | €17,268 | -€3,936 | -18.6% |
| Other amounts payable | 47/48 | - | €3,109 | +€3,109 | |
| Remuneration, social security and pensions | 62 | €185,581 | €182,318 | -€3,263 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,252 | €46,252 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,279 | +€27,279 | |
| Other operating charges | 640/8 | €1,032 | €1,609 | +€577 | +55.9% |
| Gross operating margin | 9900 | €243,001 | €265,476 | +€22,475 | +9.2% |
| Operating profit (loss) | 9901 | €10,135 | €8,018 | -€2,117 | -20.9% |
| Financial income | 75/76B | €872 | €5,489 | +€4,616 | +529.2% |
| Recurring financial income | 75 | €872 | €5,489 | +€4,616 | +529.2% |
| Financial charges | 65/66B | €26,242 | €33,126 | +€6,884 | +26.2% |
| Recurring financial charges | 65 | €26,242 | €33,126 | +€6,884 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,234 | -€19,619 | -€4,385 | -28.8% |
| Income taxes | 67/77 | €8,354 | €38,554 | +€30,200 | +361.5% |
| Profit (loss) for the period | 9904 | -€23,588 | -€58,173 | -€34,585 | -146.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,588 | -€58,173 | -€34,585 | -146.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.