SIMCONSULT: 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.
SIMCONSULT
Largest movements
- Receivables within one year +€83,154
up €83,154 (+55.4%), from €149,982 to €233,136
of which Other amounts receivable: +€172,188
- Reserves +€106,980
up €106,980 (+40.6%), from €263,465 to €370,445
- Tax, wage and social debts +€60,563
up €60,563 (+53.3%), from €113,673 to €174,236
of which Taxes: +€80,227
- Other debts -€55,738
down €55,738 (-78.2%), from €71,263 to €15,525
- Trade debts -€48,195
down €48,195 (-84.9%), from €56,797 to €8,602
- Debts after one year +€47,560
up €47,560 (+71.6%), from €66,386 to €113,946
- Staff costs -€93,637
down €93,637 (-57.9%), from €161,858 to €68,221
- Taxes +€28,236
up €28,236 (+279.2%), from €10,112 to €38,348
- Gross operating margin +€14,258
up €14,258 (+6.8%), from €208,785 to €223,043
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 | €631,672 | €719,109 | +€87,437 | +13.8% |
| Fixed assets | 21/28 | €455,712 | €452,996 | -€2,716 | -0.6% |
| Tangible fixed assets | 22/27 | €4,997 | €2,921 | -€2,076 | -41.5% |
| Plant, machinery and equipment | 23 | €3,956 | €2,489 | -€1,467 | -37.1% |
| Furniture and vehicles | 24 | €1,041 | €432 | -€609 | -58.5% |
| Financial fixed assets | 28 | €450,715 | €450,075 | -€640 | -0.1% |
| Current assets | 29/58 | €175,960 | €266,113 | +€90,153 | +51.2% |
| Amounts receivable within one year | 40/41 | €149,982 | €233,136 | +€83,154 | +55.4% |
| Trade receivables | 40 | €132,986 | €43,952 | -€89,034 | -66.9% |
| Other amounts receivable | 41 | €16,996 | €189,184 | +€172,188 | +1013.1% |
| Current investments | 50/53 | €20,980 | €25,985 | +€5,005 | +23.9% |
| Cash at bank and in hand | 54/58 | €2,215 | €4,626 | +€2,411 | +108.8% |
| Deferred charges and accrued income | 490/1 | €2,783 | €2,366 | -€417 | -15.0% |
| Total equity and liabilities | 10/49 | €631,672 | €719,109 | +€87,437 | +13.8% |
| Equity | 10/15 | €269,683 | €376,645 | +€106,962 | +39.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €263,465 | €370,445 | +€106,980 | +40.6% |
| Distributable reserves | 133 | €263,465 | €370,445 | +€106,980 | +40.6% |
| Profit (loss) carried forward | 14 | €18 | - | -€18 | |
| Amounts payable | 17/49 | €361,989 | €342,464 | -€19,525 | -5.4% |
| Amounts payable after more than one year | 17 | €66,386 | €113,946 | +€47,560 | +71.6% |
| Financial debts | 170/4 | €66,386 | €113,946 | +€47,560 | +71.6% |
| Amounts payable within one year | 42/48 | €295,603 | €228,284 | -€67,319 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €19,153 | €29,921 | +€10,768 | +56.2% |
| Financial debts | 43 | €34,717 | - | -€34,717 | |
| Credit institutions | 430/8 | €34,717 | - | -€34,717 | |
| Trade debts | 44 | €56,797 | €8,602 | -€48,195 | -84.9% |
| Suppliers | 440/4 | €56,797 | €8,602 | -€48,195 | -84.9% |
| Taxes, remuneration and social security | 45 | €113,673 | €174,236 | +€60,563 | +53.3% |
| Taxes | 450/3 | €94,009 | €174,236 | +€80,227 | +85.3% |
| Remuneration and social security | 454/9 | €19,664 | - | -€19,664 | |
| Other amounts payable | 47/48 | €71,263 | €15,525 | -€55,738 | -78.2% |
| Accrued charges and deferred income | 492/3 | - | €234 | +€234 | |
| Remuneration, social security and pensions | 62 | €161,858 | €68,221 | -€93,637 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,725 | €2,076 | -€649 | -23.8% |
| Other operating charges | 640/8 | €1,198 | €969 | -€229 | -19.1% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €208,785 | €223,043 | +€14,258 | +6.8% |
| Operating profit (loss) | 9901 | €43,004 | €151,677 | +€108,673 | +252.7% |
| Financial income | 75/76B | €9 | €283 | +€274 | +3044.4% |
| Recurring financial income | 75 | €9 | €283 | +€274 | +3044.4% |
| Financial charges | 65/66B | €6,447 | €6,651 | +€204 | +3.2% |
| Recurring financial charges | 65 | €6,447 | €6,651 | +€204 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €36,566 | €145,309 | +€108,743 | +297.4% |
| Income taxes | 67/77 | €10,112 | €38,348 | +€28,236 | +279.2% |
| Profit (loss) for the period | 9904 | €26,454 | €106,961 | +€80,507 | +304.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,454 | €106,961 | +€80,507 | +304.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.