SIMED lab: 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.
SIMED lab
Largest movements
- Tangible fixed assets -€7,047
down €7,047 (-58.8%), from €11,988 to €4,941
- Cash -€4,240
down €4,240 (-24.2%), from €17,500 to €13,260
mainly Trade debts (-€15,404) and Receivables within one year (-€4,100)
- Receivables within one year +€4,100
up €4,100 (+1,232%), from €333 to €4,433
of which Other amounts receivable: +€4,100
- Deferred charges and accrued income +€994
up €994 (+23.3%), from €4,262 to €5,257
- Trade debts -€15,404
no longer reported in 2024 (was €15,404)
- Profit (loss) carried forward +€8,842
up €8,842 (+68.9%), from €12,831 to €21,673
- Tax, wage and social debts +€3,130
up €3,130 (+168%), from €1,867 to €4,998
of which Taxes: +€2,890
- Current portion of long-term debt -€2,760
no longer reported in 2024 (was €2,760)
- Gross operating margin +€7,219
up €7,219 (+49.5%), from €14,589 to €21,808
- Depreciation +€1,428
up €1,428 (+20.9%), from €6,819 to €8,247
- Other operating charges +€1,081
up €1,081 (+182%), from €595 to €1,676
- Taxes +€1,023
up €1,023 (+54.8%), from €1,867 to €2,890
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,083 | €27,891 | -€6,192 | -18.2% |
| Fixed assets | 21/28 | €11,988 | €4,941 | -€7,047 | -58.8% |
| Tangible fixed assets | 22/27 | €11,988 | €4,941 | -€7,047 | -58.8% |
| Furniture and vehicles | 24 | €11,988 | €4,941 | -€7,047 | -58.8% |
| Current assets | 29/58 | €22,095 | €22,949 | +€854 | +3.9% |
| Amounts receivable within one year | 40/41 | €333 | €4,433 | +€4,100 | +1,232% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €333 | €4,433 | +€4,100 | +1,232% |
| Cash at bank and in hand | 54/58 | €17,500 | €13,260 | -€4,240 | -24.2% |
| Deferred charges and accrued income | 490/1 | €4,262 | €5,257 | +€994 | +23.3% |
| Total equity and liabilities | 10/49 | €34,083 | €27,891 | -€6,192 | -18.2% |
| Equity | 10/15 | €13,131 | €21,973 | +€8,842 | +67.3% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,831 | €21,673 | +€8,842 | +68.9% |
| Amounts payable | 17/49 | €20,952 | €5,918 | -€15,034 | -71.8% |
| Amounts payable after more than one year | 17 | €920 | €920 | = | 0.0% |
| Financial debts | 170/4 | €920 | €920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,032 | €4,998 | -€15,034 | -75.1% |
| Current portion of amounts payable after more than one year | 42 | €2,760 | - | -€2,760 | |
| Trade debts | 44 | €15,404 | - | -€15,404 | |
| Suppliers | 440/4 | €15,404 | - | -€15,404 | |
| Taxes, remuneration and social security | 45 | €1,867 | €4,998 | +€3,130 | +168% |
| Taxes | 450/3 | €1,867 | €4,758 | +€2,890 | +155% |
| Remuneration and social security | 454/9 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,819 | €8,247 | +€1,428 | +20.9% |
| Other operating charges | 640/8 | €595 | €1,676 | +€1,081 | +182% |
| Gross operating margin | 9900 | €14,589 | €21,808 | +€7,219 | +49.5% |
| Operating profit (loss) | 9901 | €7,175 | €11,885 | +€4,710 | +65.7% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €7,052 | €11,732 | +€4,681 | +66.4% |
| Income taxes | 67/77 | €1,867 | €2,890 | +€1,023 | +54.8% |
| Profit (loss) for the period | 9904 | €5,184 | €8,842 | +€3,657 | +70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,184 | €8,842 | +€3,657 | +70.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.