SIMAX compta: 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.
SIMAX compta
Largest movements
- Cash -€6,711
down €6,711 (-55.0%), from €12,197 to €5,486
mainly Tax, wage and social debts (-€11,924) and Receivables after one year (-€4,476)
- Receivables after one year +€4,476
up €4,476 (+5.2%), from €86,121 to €90,597
- Receivables within one year -€2,426
down €2,426 (-6.7%), from €36,187 to €33,761
of which Trade receivables: -€1,526
- Deferred charges and accrued income +€2,042
up €2,042 (+188%), from €1,084 to €3,126
- Tax, wage and social debts -€11,924
down €11,924 (-24.0%), from €49,727 to €37,803
of which Taxes: -€8,950
- Reserves +€8,778
up €8,778 (+12.1%), from €72,334 to €81,112
of which Distributable reserves: +€8,778
- Gross operating margin +€5,676
up €5,676 (+18.4%), from €30,839 to €36,516
- Write-downs -€3,540
down €3,540, from €2,999 to -€541
- Financial income +€2,060
up €2,060 (+15,533%), from €13 to €2,073
- Financial charges +€1,987
up €1,987 (+41.9%), from €4,746 to €6,732
- Taxes +€1,922
up €1,922 (+68.0%), from €2,825 to €4,748
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 | €140,577 | €137,397 | -€3,180 | -2.3% |
| Fixed assets | 21/28 | €4,988 | €4,011 | -€977 | -19.6% |
| Tangible fixed assets | 22/27 | €3,469 | €3,011 | -€458 | -13.2% |
| Furniture and vehicles | 24 | €2,653 | €2,405 | -€248 | -9.3% |
| Other tangible fixed assets | 26 | €816 | €606 | -€210 | -25.7% |
| Financial fixed assets | 28 | €1,519 | €1,000 | -€519 | -34.2% |
| Current assets | 29/58 | €135,589 | €133,386 | -€2,203 | -1.6% |
| Amounts receivable after more than one year | 29 | €86,121 | €90,597 | +€4,476 | +5.2% |
| Other amounts receivable | 291 | €86,121 | €90,597 | +€4,476 | +5.2% |
| Stocks and contracts in progress | 3 | - | €416 | +€416 | |
| Stocks | 30/36 | - | €416 | +€416 | |
| Amounts receivable within one year | 40/41 | €36,187 | €33,761 | -€2,426 | -6.7% |
| Trade receivables | 40 | €34,247 | €32,721 | -€1,526 | -4.5% |
| Other amounts receivable | 41 | €1,939 | €1,039 | -€900 | -46.4% |
| Cash at bank and in hand | 54/58 | €12,197 | €5,486 | -€6,711 | -55.0% |
| Deferred charges and accrued income | 490/1 | €1,084 | €3,126 | +€2,042 | +188% |
| Total equity and liabilities | 10/49 | €140,577 | €137,397 | -€3,180 | -2.3% |
| Equity | 10/15 | €72,334 | €81,112 | +€8,778 | +12.1% |
| Reserves | 13 | €72,334 | €81,112 | +€8,778 | +12.1% |
| Non-distributable reserves | 130/1 | €965 | €965 | = | 0.0% |
| Reserves not available under the articles | 1311 | €965 | €965 | = | 0.0% |
| Distributable reserves | 133 | €71,369 | €80,147 | +€8,778 | +12.3% |
| Amounts payable | 17/49 | €68,243 | €56,285 | -€11,957 | -17.5% |
| Amounts payable within one year | 42/48 | €68,243 | €56,268 | -€11,975 | -17.5% |
| Trade debts | 44 | €18,516 | €17,380 | -€1,136 | -6.1% |
| Suppliers | 440/4 | €18,516 | €17,380 | -€1,136 | -6.1% |
| Advances received on contracts in progress | 46 | - | €1,084 | +€1,084 | |
| Taxes, remuneration and social security | 45 | €49,727 | €37,803 | -€11,924 | -24.0% |
| Taxes | 450/3 | €46,180 | €37,230 | -€8,950 | -19.4% |
| Remuneration and social security | 454/9 | €3,547 | €573 | -€2,974 | -83.8% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Non-recurring operating income | 76A | - | €6,270 | +€6,270 | |
| Remuneration, social security and pensions | 62 | €13,755 | €14,172 | +€417 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,411 | €629 | -€1,782 | -73.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,999 | -€541 | -€3,540 | |
| Non-recurring operating charges | 66A | €3,466 | €4,071 | +€605 | +17.5% |
| Gross operating margin | 9900 | €30,839 | €36,516 | +€5,676 | +18.4% |
| Operating profit (loss) | 9901 | €8,209 | €18,185 | +€9,976 | +122% |
| Financial income | 75/76B | €13 | €2,073 | +€2,060 | +15,533% |
| Recurring financial income | 75 | €13 | €2,073 | +€2,060 | +15,533% |
| Financial charges | 65/66B | €4,746 | €6,732 | +€1,987 | +41.9% |
| Recurring financial charges | 65 | €4,746 | €6,732 | +€1,987 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €3,476 | €13,525 | +€10,049 | +289% |
| Income taxes | 67/77 | €2,825 | €4,748 | +€1,922 | +68.0% |
| Profit (loss) for the period | 9904 | €651 | €8,778 | +€8,127 | +1,249% |
| Profit (loss) for the period to be appropriated | 9905 | €651 | €8,778 | +€8,127 | +1,249% |
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 14 October 2026 via checked.be.