SIMBRAI: 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.
SIMBRAI
Largest movements
- Tangible fixed assets +€29,612
up €29,612 (+408.4%), from €7,250 to €36,862
of which Plant, machinery and equipment: +€29,612
- Stocks and contracts -€6,252
down €6,252 (-42.1%), from €14,835 to €8,583
- Receivables within one year +€3,623
up €3,623 (+16.6%), from €21,771 to €25,394
of which Other amounts receivable: +€4,898
- Other debts +€37,013
up €37,013 (+269.1%), from €13,754 to €50,768
- Trade debts -€8,980
down €8,980 (-55.8%), from €16,098 to €7,118
- Current portion of long-term debt -€4,401
no longer reported in 2025 (was €4,401)
- Short-term financial debts +€1,933
up €1,933 (+40.8%), from €4,737 to €6,670
- Profit (loss) carried forward +€1,492
up €1,492 (+69.9%), from -€2,134 to -€642
- Gross operating margin +€3,044
up €3,044 (+78.1%), from €3,898 to €6,942
- Depreciation +€2,988
new in 2025: €2,988
- Financial charges -€232
down €232 (-22.5%), from €1,032 to €800
- Taxes +€181
up €181 (+31.4%), from €577 to €758
- Staff costs +€70
up €70 (+21.9%), from €318 to €387
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 | €43,932 | €70,902 | +€26,970 | +61.4% |
| Fixed assets | 21/28 | €7,250 | €36,862 | +€29,612 | +408.4% |
| Tangible fixed assets | 22/27 | €7,250 | €36,862 | +€29,612 | +408.4% |
| Plant, machinery and equipment | 23 | - | €29,612 | +€29,612 | |
| Other tangible fixed assets | 26 | €7,250 | €7,250 | = | 0.0% |
| Current assets | 29/58 | €36,682 | €34,040 | -€2,642 | -7.2% |
| Stocks and contracts in progress | 3 | €14,835 | €8,583 | -€6,252 | -42.1% |
| Stocks | 30/36 | €14,835 | €8,583 | -€6,252 | -42.1% |
| Amounts receivable within one year | 40/41 | €21,771 | €25,394 | +€3,623 | +16.6% |
| Trade receivables | 40 | €19,854 | €18,579 | -€1,275 | -6.4% |
| Other amounts receivable | 41 | €1,917 | €6,814 | +€4,898 | +255.5% |
| Cash at bank and in hand | 54/58 | €20 | €64 | +€44 | +219.2% |
| Deferred charges and accrued income | 490/1 | €56 | - | -€56 | |
| Total equity and liabilities | 10/49 | €43,932 | €70,902 | +€26,970 | +61.4% |
| Equity | 10/15 | €4,096 | €5,588 | +€1,492 | +36.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29 | €29 | = | 0.0% |
| Distributable reserves | 133 | €29 | €29 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,134 | -€642 | +€1,492 | +69.9% |
| Amounts payable | 17/49 | €39,836 | €65,314 | +€25,478 | +64.0% |
| Amounts payable within one year | 42/48 | €39,836 | €65,314 | +€25,478 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €4,401 | - | -€4,401 | |
| Financial debts | 43 | €4,737 | €6,670 | +€1,933 | +40.8% |
| Credit institutions | 430/8 | €4,737 | €6,670 | +€1,933 | +40.8% |
| Trade debts | 44 | €16,098 | €7,118 | -€8,980 | -55.8% |
| Suppliers | 440/4 | €16,098 | €7,118 | -€8,980 | -55.8% |
| Advances received on contracts in progress | 46 | €269 | - | -€269 | |
| Taxes, remuneration and social security | 45 | €577 | €758 | +€181 | +31.4% |
| Taxes | 450/3 | €577 | €758 | +€181 | +31.4% |
| Other amounts payable | 47/48 | €13,754 | €50,768 | +€37,013 | +269.1% |
| Remuneration, social security and pensions | 62 | €318 | €387 | +€70 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,988 | +€2,988 | |
| Other operating charges | 640/8 | €502 | €516 | +€13 | +2.7% |
| Gross operating margin | 9900 | €3,898 | €6,942 | +€3,044 | +78.1% |
| Operating profit (loss) | 9901 | €3,078 | €3,051 | -€27 | -0.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,032 | €800 | -€232 | -22.5% |
| Recurring financial charges | 65 | €1,032 | €800 | -€232 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €2,046 | €2,250 | +€205 | +10.0% |
| Income taxes | 67/77 | €577 | €758 | +€181 | +31.4% |
| Profit (loss) for the period | 9904 | €1,468 | €1,492 | +€24 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,468 | €1,492 | +€24 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.