SIME CARE: what changed
Two financial 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.
SIME CARE
Largest movements
- Tangible fixed assets -€18,753
down €18,753 (-29.4%), from €63,827 to €45,074
- Cash +€13,958
up €13,958 (+56.4%), from €24,758 to €38,716
mainly Debts after one year (+€20,515) and Depreciation (+€18,753)
- Receivables within one year -€4,938
down €4,938 (-32.5%), from €15,210 to €10,272
- Deferred charges and accrued income +€1,192
new in 2025: €1,192
- Debts after one year +€20,515
up €20,515 (+63.8%), from €32,148 to €52,663
- Profit (loss) carried forward -€19,598
down €19,598, from €7,333 to -€12,265
- Other debts -€13,000
no longer reported in 2025 (was €13,000)
- Current portion of long-term debt +€10,775
up €10,775 (+74.5%), from €14,455 to €25,230
- Tax, wage and social debts -€7,233
down €7,233 (-59.0%), from €12,259 to €5,026
of which Taxes: -€10,637
- Gross operating margin -€67,142
down €67,142 (-86.9%), from €77,263 to €10,121
- Other operating charges -€13,915
down €13,915 (-76.9%), from €18,092 to €4,177
- Taxes -€11,475
down €11,475 (-79.5%), from €14,434 to €2,959
- Depreciation +€9,385
up €9,385 (+100%), from €9,368 to €18,753
- Financial charges +€4,064
up €4,064 (+852%), from €477 to €4,541
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.
Derived cash bridge
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 | €103,795 | €95,254 | -€8,541 | -8.2% |
| Fixed assets | 21/28 | €63,827 | €45,074 | -€18,753 | -29.4% |
| Tangible fixed assets | 22/27 | €63,827 | €45,074 | -€18,753 | -29.4% |
| Furniture and vehicles | 24 | €63,827 | €45,074 | -€18,753 | -29.4% |
| Current assets | 29/58 | €39,968 | €50,180 | +€10,212 | +25.6% |
| Amounts receivable within one year | 40/41 | €15,210 | €10,272 | -€4,938 | -32.5% |
| Other amounts receivable | 41 | €15,210 | €10,272 | -€4,938 | -32.5% |
| Cash at bank and in hand | 54/58 | €24,758 | €38,716 | +€13,958 | +56.4% |
| Deferred charges and accrued income | 490/1 | - | €1,192 | +€1,192 | |
| Total equity and liabilities | 10/49 | €103,795 | €95,254 | -€8,541 | -8.2% |
| Equity | 10/15 | €31,933 | €12,335 | -€19,598 | -61.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,600 | €22,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €22,400 | €22,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,333 | -€12,265 | -€19,598 | |
| Amounts payable | 17/49 | €71,862 | €82,919 | +€11,057 | +15.4% |
| Amounts payable after more than one year | 17 | €32,148 | €52,663 | +€20,515 | +63.8% |
| Financial debts | 170/4 | €32,148 | €52,663 | +€20,515 | +63.8% |
| Amounts payable within one year | 42/48 | €39,714 | €30,256 | -€9,458 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €14,455 | €25,230 | +€10,775 | +74.5% |
| Taxes, remuneration and social security | 45 | €12,259 | €5,026 | -€7,233 | -59.0% |
| Taxes | 450/3 | €12,259 | €1,622 | -€10,637 | -86.8% |
| Remuneration and social security | 454/9 | - | €3,404 | +€3,404 | |
| Other amounts payable | 47/48 | €13,000 | - | -€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,368 | €18,753 | +€9,385 | +100% |
| Other operating charges | 640/8 | €18,092 | €4,177 | -€13,915 | -76.9% |
| Gross operating margin | 9900 | €77,263 | €10,121 | -€67,142 | -86.9% |
| Operating profit (loss) | 9901 | €49,803 | -€12,809 | -€62,612 | |
| Financial income | 75/76B | €599 | €711 | +€112 | +18.7% |
| Recurring financial income | 75 | €599 | €711 | +€112 | +18.7% |
| Financial charges | 65/66B | €477 | €4,541 | +€4,064 | +852% |
| Recurring financial charges | 65 | €477 | €4,541 | +€4,064 | +852% |
| Profit (loss) for the period before taxes | 9903 | €49,925 | -€16,639 | -€66,564 | |
| Income taxes | 67/77 | €14,434 | €2,959 | -€11,475 | -79.5% |
| Profit (loss) for the period | 9904 | €35,491 | -€19,598 | -€55,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,491 | -€19,598 | -€55,089 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.