SIMB@: 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.
SIMB@
Largest movements
- Current investments +€47,359
up €47,359 (+24.8%), from €191,014 to €238,373
- Cash -€7,543
down €7,543 (-91.5%), from €8,244 to €701
mainly Current investments (-€47,359) and Investment in fixed assets (net) (-€4,785)
- Reserves +€29,984
up €29,984 (+17.8%), from €168,366 to €198,350
of which Distributable reserves: +€29,984
- Tax, wage and social debts +€10,094
up €10,094 (+46.8%), from €21,572 to €31,666
of which Taxes: +€8,271
- Short-term financial debts +€2,704
new in 2025: €2,704
- Gross operating margin -€5,153
down €5,153 (-9.6%), from €53,461 to €48,308
- Financial income +€2,521
up €2,521 (+273.5%), from €922 to €3,443
- Depreciation +€813
up €813 (+35.6%), from €2,286 to €3,099
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 | €212,227 | €253,729 | +€41,502 | +19.6% |
| Fixed assets | 21/28 | €12,969 | €14,655 | +€1,686 | +13.0% |
| Tangible fixed assets | 22/27 | €12,969 | €14,655 | +€1,686 | +13.0% |
| Plant, machinery and equipment | 23 | €11,758 | €9,870 | -€1,888 | -16.1% |
| Furniture and vehicles | 24 | €1,211 | €4,785 | +€3,574 | +295.2% |
| Current assets | 29/58 | €199,258 | €239,074 | +€39,816 | +20.0% |
| Current investments | 50/53 | €191,014 | €238,373 | +€47,359 | +24.8% |
| Cash at bank and in hand | 54/58 | €8,244 | €701 | -€7,543 | -91.5% |
| Total equity and liabilities | 10/49 | €212,227 | €253,729 | +€41,502 | +19.6% |
| Equity | 10/15 | €174,566 | €204,550 | +€29,984 | +17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €168,366 | €198,350 | +€29,984 | +17.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €164,006 | €193,990 | +€29,984 | +18.3% |
| Amounts payable | 17/49 | €37,661 | €49,179 | +€11,518 | +30.6% |
| Amounts payable within one year | 42/48 | €37,661 | €49,179 | +€11,518 | +30.6% |
| Financial debts | 43 | - | €2,704 | +€2,704 | |
| Credit institutions | 430/8 | - | €2,704 | +€2,704 | |
| Trade debts | 44 | €16,089 | €14,810 | -€1,279 | -8.0% |
| Suppliers | 440/4 | €16,089 | €14,810 | -€1,279 | -8.0% |
| Taxes, remuneration and social security | 45 | €21,572 | €31,666 | +€10,094 | +46.8% |
| Taxes | 450/3 | €9,812 | €18,083 | +€8,271 | +84.3% |
| Remuneration and social security | 454/9 | €11,760 | €13,584 | +€1,824 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,286 | €3,099 | +€813 | +35.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.9% |
| Gross operating margin | 9900 | €53,461 | €48,308 | -€5,153 | -9.6% |
| Operating profit (loss) | 9901 | €50,791 | €44,822 | -€5,969 | -11.8% |
| Financial income | 75/76B | €922 | €3,443 | +€2,521 | +273.5% |
| Recurring financial income | 75 | €922 | €3,443 | +€2,521 | +273.5% |
| Financial charges | 65/66B | €829 | €1,020 | +€191 | +23.1% |
| Recurring financial charges | 65 | €829 | €1,020 | +€191 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €50,884 | €47,245 | -€3,639 | -7.2% |
| Income taxes | 67/77 | €17,236 | €17,261 | +€25 | +0.1% |
| Profit (loss) for the period | 9904 | €33,648 | €29,984 | -€3,664 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,648 | €29,984 | -€3,664 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.