SIMELLI Compta: 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.
SIMELLI Compta
Largest movements
- Cash +€54,934
up €54,934 (+699%), from €7,859 to €62,793
mainly Net result for the year (+€76,211) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€14,976
up €14,976 (+58.9%), from €25,424 to €40,400
of which Trade receivables: +€11,999
- Tangible fixed assets -€5,200
down €5,200 (-28.2%), from €18,437 to €13,236
- Intangible fixed assets -€3,001
down €3,001 (-23.1%), from €12,992 to €9,991
- Tax, wage and social debts +€9,625
up €9,625 (+109%), from €8,792 to €18,417
of which Taxes: +€7,024
- Other debts +€6,474
up €6,474 (+10.1%), from €64,285 to €70,759
- Reserves -€4,506
down €4,506 (-17.7%), from €25,459 to €20,953
- Staff costs +€22,753
up €22,753 (+156%), from €14,552 to €37,305
- Gross operating margin -€7,822
down €7,822 (-5.1%), from €153,368 to €145,545
- Taxes -€7,216
down €7,216 (-25.8%), from €27,914 to €20,699
- Depreciation +€3,490
up €3,490 (+74.1%), from €4,711 to €8,201
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 | €117,134 | €129,174 | +€12,040 | +10.3% |
| Fixed assets | 21/28 | €32,266 | €24,065 | -€8,201 | -25.4% |
| Intangible fixed assets | 21 | €12,992 | €9,991 | -€3,001 | -23.1% |
| Tangible fixed assets | 22/27 | €18,437 | €13,236 | -€5,200 | -28.2% |
| Furniture and vehicles | 24 | €18,437 | €13,236 | -€5,200 | -28.2% |
| Financial fixed assets | 28 | €837 | €837 | = | 0.0% |
| Current assets | 29/58 | €84,868 | €105,109 | +€20,241 | +23.9% |
| Amounts receivable within one year | 40/41 | €25,424 | €40,400 | +€14,976 | +58.9% |
| Trade receivables | 40 | €25,338 | €37,338 | +€11,999 | +47.4% |
| Other amounts receivable | 41 | €86 | €3,062 | +€2,977 | +3,478% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €7,859 | €62,793 | +€54,934 | +699% |
| Deferred charges and accrued income | 490/1 | €1,585 | €1,916 | +€332 | +20.9% |
| Total equity and liabilities | 10/49 | €117,134 | €129,174 | +€12,040 | +10.3% |
| Equity | 10/15 | €44,009 | €39,503 | -€4,506 | -10.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €25,459 | €20,953 | -€4,506 | -17.7% |
| Distributable reserves | 133 | €25,459 | €20,953 | -€4,506 | -17.7% |
| Amounts payable | 17/49 | €73,124 | €89,671 | +€16,547 | +22.6% |
| Amounts payable within one year | 42/48 | €73,124 | €89,671 | +€16,547 | +22.6% |
| Trade debts | 44 | €47 | €495 | +€447 | +942% |
| Suppliers | 440/4 | €47 | €495 | +€447 | +942% |
| Taxes, remuneration and social security | 45 | €8,792 | €18,417 | +€9,625 | +109% |
| Taxes | 450/3 | €6,600 | €13,624 | +€7,024 | +106% |
| Remuneration and social security | 454/9 | €2,192 | €4,793 | +€2,601 | +119% |
| Other amounts payable | 47/48 | €64,285 | €70,759 | +€6,474 | +10.1% |
| Remuneration, social security and pensions | 62 | €14,552 | €37,305 | +€22,753 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,711 | €8,201 | +€3,490 | +74.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,491 | €2,996 | +€504 | +20.2% |
| Other operating charges | 640/8 | €622 | €629 | +€7 | +1.2% |
| Gross operating margin | 9900 | €153,368 | €145,545 | -€7,822 | -5.1% |
| Operating profit (loss) | 9901 | €130,992 | €96,414 | -€34,577 | -26.4% |
| Financial income | 75/76B | €91 | €586 | +€495 | +547% |
| Recurring financial income | 75 | €91 | €586 | +€495 | +547% |
| Financial charges | 65/66B | €90 | €90 | +€0 | +0.2% |
| Recurring financial charges | 65 | €90 | €90 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €130,992 | €96,910 | -€34,082 | -26.0% |
| Income taxes | 67/77 | €27,914 | €20,699 | -€7,216 | -25.8% |
| Profit (loss) for the period | 9904 | €103,078 | €76,211 | -€26,867 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €103,078 | €76,211 | -€26,867 | -26.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.