SimBa: 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.
SimBa
Largest movements
- Receivables within one year -€27,684
down €27,684 (-90.9%), from €30,451 to €2,767
of which Trade receivables: -€27,166
- Cash -€8,217
down €8,217 (-60.8%), from €13,506 to €5,289
mainly Trade debts (-€19,401) and Net result for the year (-€9,298)
- Tangible fixed assets +€1,814
new in 2025: €1,814
- Trade debts -€19,401
down €19,401 (-91.5%), from €21,215 to €1,814
- Profit (loss) carried forward -€9,298
down €9,298 (-99.7%), from €9,330 to €32
- Tax, wage and social debts -€5,619
down €5,619 (-53.2%), from €10,557 to €4,938
- Gross operating margin +€28,533
up €28,533 (+75.8%), from -€37,629 to -€9,096
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 | €44,102 | €9,870 | -€34,232 | -77.6% |
| Fixed assets | 21/28 | - | €1,814 | +€1,814 | |
| Tangible fixed assets | 22/27 | - | €1,814 | +€1,814 | |
| Plant, machinery and equipment | 23 | - | €1,814 | +€1,814 | |
| Current assets | 29/58 | €44,102 | €8,056 | -€36,046 | -81.7% |
| Amounts receivable within one year | 40/41 | €30,451 | €2,767 | -€27,684 | -90.9% |
| Trade receivables | 40 | €29,908 | €2,742 | -€27,166 | -90.8% |
| Other amounts receivable | 41 | €543 | €25 | -€518 | -95.4% |
| Cash at bank and in hand | 54/58 | €13,506 | €5,289 | -€8,217 | -60.8% |
| Deferred charges and accrued income | 490/1 | €145 | - | -€145 | |
| Total equity and liabilities | 10/49 | €44,102 | €9,870 | -€34,232 | -77.6% |
| Equity | 10/15 | €12,330 | €3,032 | -€9,298 | -75.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,330 | €32 | -€9,298 | -99.7% |
| Amounts payable | 17/49 | €31,772 | €6,837 | -€24,934 | -78.5% |
| Amounts payable within one year | 42/48 | €31,772 | €6,837 | -€24,934 | -78.5% |
| Trade debts | 44 | €21,215 | €1,814 | -€19,401 | -91.5% |
| Suppliers | 440/4 | €21,215 | €1,814 | -€19,401 | -91.5% |
| Taxes, remuneration and social security | 45 | €10,557 | €4,938 | -€5,619 | -53.2% |
| Taxes | 450/3 | €10,557 | €4,938 | -€5,619 | -53.2% |
| Other amounts payable | 47/48 | - | €86 | +€86 | |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €396 | €62 | -€334 | -84.3% |
| Gross operating margin | 9900 | -€37,629 | -€9,096 | +€28,533 | +75.8% |
| Operating profit (loss) | 9901 | -€38,025 | -€9,158 | +€28,866 | +75.9% |
| Financial income | 75/76B | €42 | €1 | -€41 | -98.3% |
| Recurring financial income | 75 | €42 | €1 | -€41 | -98.3% |
| Financial charges | 65/66B | €158 | €140 | -€18 | -11.4% |
| Recurring financial charges | 65 | €158 | €140 | -€18 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€38,141 | -€9,298 | +€28,843 | +75.6% |
| Profit (loss) for the period | 9904 | -€38,141 | -€9,298 | +€28,843 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,141 | -€9,298 | +€28,843 | +75.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.