SIMBIOS: 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.
SIMBIOS
Largest movements
- Receivables within one year -€87,923
down €87,923 (-41.0%), from €214,603 to €126,680
of which Trade receivables: -€75,472
- Tangible fixed assets -€13,186
down €13,186 (-13.7%), from €95,956 to €82,770
of which Other tangible fixed assets: -€6,816
- Cash -€9,438
down €9,438 (-13.9%), from €67,859 to €58,420
mainly Other debts (-€66,549) and Accrued charges and deferred income (-€15,200)
- Other debts -€66,549
down €66,549 (-24.9%), from €267,403 to €200,854
- Accrued charges and deferred income -€15,200
down €15,200 (-30.4%), from €50,000 to €34,800
- Trade debts -€10,524
down €10,524 (-59.0%), from €17,824 to €7,300
- Profit (loss) carried forward -€8,879
down €8,879 (-4.7%), from -€187,965 to -€196,844
- Debts after one year -€8,000
down €8,000 (-30.0%), from €26,667 to €18,667
- Gross operating margin -€113,931
down €113,931 (-12.8%), from €888,188 to €774,257
- Staff costs -€107,844
down €107,844 (-12.4%), from €872,703 to €764,859
- Taxes -€13,007
down €13,007 (-82.1%), from €15,846 to €2,839
- Other operating charges -€10,170
down €10,170 (-94.1%), from €10,813 to €643
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 | €381,923 | €270,923 | -€111,000 | -29.1% |
| Fixed assets | 21/28 | €95,966 | €82,780 | -€13,186 | -13.7% |
| Tangible fixed assets | 22/27 | €95,956 | €82,770 | -€13,186 | -13.7% |
| Land and buildings | 22 | €72,229 | €68,479 | -€3,750 | -5.2% |
| Plant, machinery and equipment | 23 | €4,569 | €2,750 | -€1,819 | -39.8% |
| Furniture and vehicles | 24 | €1,432 | €630 | -€801 | -56.0% |
| Other tangible fixed assets | 26 | €17,727 | €10,911 | -€6,816 | -38.4% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €285,957 | €188,143 | -€97,814 | -34.2% |
| Amounts receivable within one year | 40/41 | €214,603 | €126,680 | -€87,923 | -41.0% |
| Trade receivables | 40 | €201,852 | €126,380 | -€75,472 | -37.4% |
| Other amounts receivable | 41 | €12,751 | €300 | -€12,451 | -97.6% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €67,859 | €58,420 | -€9,438 | -13.9% |
| Deferred charges and accrued income | 490/1 | €3,495 | €3,042 | -€452 | -12.9% |
| Total equity and liabilities | 10/49 | €381,923 | €270,923 | -€111,000 | -29.1% |
| Equity | 10/15 | -€159,922 | -€168,801 | -€8,879 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,443 | €9,443 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,583 | €7,583 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€187,965 | -€196,844 | -€8,879 | -4.7% |
| Amounts payable | 17/49 | €541,845 | €439,724 | -€102,121 | -18.8% |
| Amounts payable after more than one year | 17 | €26,667 | €18,667 | -€8,000 | -30.0% |
| Financial debts | 170/4 | €26,667 | €18,667 | -€8,000 | -30.0% |
| Amounts payable within one year | 42/48 | €465,178 | €386,257 | -€78,921 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €17,824 | €7,300 | -€10,524 | -59.0% |
| Suppliers | 440/4 | €17,824 | €7,300 | -€10,524 | -59.0% |
| Taxes, remuneration and social security | 45 | €171,951 | €170,104 | -€1,847 | -1.1% |
| Taxes | 450/3 | €49,705 | €41,558 | -€8,147 | -16.4% |
| Remuneration and social security | 454/9 | €122,246 | €128,546 | +€6,300 | +5.2% |
| Other amounts payable | 47/48 | €267,403 | €200,854 | -€66,549 | -24.9% |
| Accrued charges and deferred income | 492/3 | €50,000 | €34,800 | -€15,200 | -30.4% |
| Remuneration, social security and pensions | 62 | €872,703 | €764,859 | -€107,844 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,462 | €13,186 | -€1,276 | -8.8% |
| Other operating charges | 640/8 | €10,813 | €643 | -€10,170 | -94.1% |
| Gross operating margin | 9900 | €888,188 | €774,257 | -€113,931 | -12.8% |
| Operating profit (loss) | 9901 | -€9,789 | -€4,431 | +€5,359 | +54.7% |
| Financial income | 75/76B | €5,309 | €269 | -€5,041 | -94.9% |
| Recurring financial income | 75 | €5,309 | €269 | -€5,041 | -94.9% |
| Financial charges | 65/66B | €1,327 | €1,878 | +€551 | +41.5% |
| Recurring financial charges | 65 | €1,327 | €1,878 | +€551 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,807 | -€6,040 | -€233 | -4.0% |
| Income taxes | 67/77 | €15,846 | €2,839 | -€13,007 | -82.1% |
| Profit (loss) for the period | 9904 | -€21,653 | -€8,879 | +€12,774 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,653 | -€8,879 | +€12,774 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.