SIMELI: 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.
SIMELI
Largest movements
- Stocks and contracts +€14,239
new in 2026: €14,239
- Tangible fixed assets -€13,614
down €13,614 (-21.0%), from €64,941 to €51,327
of which Other tangible fixed assets: -€7,248
- Cash +€2,566
up €2,566 (+14.4%), from €17,846 to €20,412
mainly Depreciation (+€20,384) and Net result for the year (+€5,776)
- Receivables within one year -€1,982
down €1,982 (-63.0%), from €3,144 to €1,162
- Other debts -€6,876
down €6,876 (-23.7%), from €29,049 to €22,173
- Profit (loss) carried forward +€5,776
up €5,776 (+9.9%), from -€58,303 to -€52,527
- Trade debts +€2,229
up €2,229 (+61911.9%), from €4 to €2,232
- Depreciation -€3,602
down €3,602 (-15.0%), from €23,987 to €20,384
- Gross operating margin +€2,818
up €2,818 (+11.3%), from €24,946 to €27,764
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,132 | €87,339 | +€1,208 | +1.4% |
| Fixed assets | 21/28 | €64,941 | €51,327 | -€13,614 | -21.0% |
| Tangible fixed assets | 22/27 | €64,941 | €51,327 | -€13,614 | -21.0% |
| Plant, machinery and equipment | 23 | €18,622 | €19,033 | +€411 | +2.2% |
| Furniture and vehicles | 24 | €25,353 | €18,576 | -€6,778 | -26.7% |
| Other tangible fixed assets | 26 | €20,966 | €13,718 | -€7,248 | -34.6% |
| Current assets | 29/58 | €21,190 | €36,013 | +€14,822 | +69.9% |
| Stocks and contracts in progress | 3 | - | €14,239 | +€14,239 | |
| Contracts in progress | 37 | - | €14,239 | +€14,239 | |
| Amounts receivable within one year | 40/41 | €3,144 | €1,162 | -€1,982 | -63.0% |
| Other amounts receivable | 41 | €3,144 | €1,162 | -€1,982 | -63.0% |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,846 | €20,412 | +€2,566 | +14.4% |
| Total equity and liabilities | 10/49 | €86,132 | €87,339 | +€1,208 | +1.4% |
| Equity | 10/15 | €21,697 | €27,473 | +€5,776 | +26.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,303 | -€52,527 | +€5,776 | +9.9% |
| Amounts payable | 17/49 | €64,435 | €59,866 | -€4,568 | -7.1% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,435 | €24,866 | -€4,568 | -15.5% |
| Trade debts | 44 | €4 | €2,232 | +€2,229 | +61911.9% |
| Suppliers | 440/4 | €4 | €2,232 | +€2,229 | +61911.9% |
| Taxes, remuneration and social security | 45 | €382 | €461 | +€79 | +20.6% |
| Taxes | 450/3 | €382 | €461 | +€79 | +20.6% |
| Other amounts payable | 47/48 | €29,049 | €22,173 | -€6,876 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,987 | €20,384 | -€3,602 | -15.0% |
| Other operating charges | 640/8 | €1,340 | €1,297 | -€43 | -3.2% |
| Gross operating margin | 9900 | €24,946 | €27,764 | +€2,818 | +11.3% |
| Operating profit (loss) | 9901 | -€381 | €6,083 | +€6,464 | |
| Financial income | 75/76B | €261 | €71 | -€189 | -72.7% |
| Recurring financial income | 75 | €261 | €71 | -€189 | -72.7% |
| Financial charges | 65/66B | €85 | €160 | +€75 | +89.3% |
| Recurring financial charges | 65 | €85 | €160 | +€75 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | -€204 | €5,994 | +€6,199 | |
| Income taxes | 67/77 | €240 | €218 | -€22 | -9.1% |
| Profit (loss) for the period | 9904 | -€444 | €5,776 | +€6,220 | |
| Profit (loss) for the period to be appropriated | 9905 | -€444 | €5,776 | +€6,220 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.