Simeon Devos Consultancy: 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.
Simeon Devos Consultancy
Largest movements
- Tangible fixed assets -€10,690
down €10,690 (-28.7%), from €37,259 to €26,569
- Cash -€3,663
down €3,663 (-7.2%), from €50,544 to €46,881
mainly Net result for the year (-€19,228) and Trade debts (-€987)
- Receivables within one year -€3,630
down €3,630 (-100.0%), from €3,630 to €0
- Profit (loss) carried forward -€19,228
new in 2025: -€19,228
- Tax, wage and social debts +€1,935
up €1,935 (+60.4%), from €3,204 to €5,139
of which Taxes: +€1,935
- Trade debts -€987
down €987 (-73.5%), from €1,343 to €356
- Gross operating margin -€21,472
down €21,472, from €13,593 to -€7,879
- Taxes -€837
down €837 (-84.1%), from €995 to €159
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 | €91,639 | €73,748 | -€17,892 | -19.5% |
| Fixed assets | 21/28 | €37,259 | €26,569 | -€10,690 | -28.7% |
| Tangible fixed assets | 22/27 | €37,259 | €26,569 | -€10,690 | -28.7% |
| Furniture and vehicles | 24 | €37,259 | €26,569 | -€10,690 | -28.7% |
| Current assets | 29/58 | €54,380 | €47,178 | -€7,202 | -13.2% |
| Amounts receivable within one year | 40/41 | €3,630 | €0 | -€3,630 | -100.0% |
| Trade receivables | 40 | €3,630 | €0 | -€3,630 | -100.0% |
| Cash at bank and in hand | 54/58 | €50,544 | €46,881 | -€3,663 | -7.2% |
| Deferred charges and accrued income | 490/1 | €207 | €298 | +€91 | +44.1% |
| Total equity and liabilities | 10/49 | €91,639 | €73,748 | -€17,892 | -19.5% |
| Equity | 10/15 | €27,103 | €7,875 | -€19,228 | -70.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,103 | €24,103 | = | 0.0% |
| Distributable reserves | 133 | €24,103 | €24,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,228 | -€19,228 | |
| Amounts payable | 17/49 | €64,536 | €65,872 | +€1,336 | +2.1% |
| Amounts payable within one year | 42/48 | €64,536 | €65,872 | +€1,336 | +2.1% |
| Trade debts | 44 | €1,343 | €356 | -€987 | -73.5% |
| Suppliers | 440/4 | €1,343 | €356 | -€987 | -73.5% |
| Taxes, remuneration and social security | 45 | €3,204 | €5,139 | +€1,935 | +60.4% |
| Taxes | 450/3 | €3,204 | €5,139 | +€1,935 | +60.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,989 | €60,378 | +€389 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,690 | €10,690 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €396 | +€12 | +3.0% |
| Gross operating margin | 9900 | €13,593 | -€7,879 | -€21,472 | |
| Operating profit (loss) | 9901 | €2,519 | -€18,965 | -€21,483 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +558.0% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +558.0% |
| Financial charges | 65/66B | €31 | €109 | +€78 | +247.0% |
| Recurring financial charges | 65 | €31 | €109 | +€78 | +247.0% |
| Profit (loss) for the period before taxes | 9903 | €2,488 | -€19,069 | -€21,557 | |
| Income taxes | 67/77 | €995 | €159 | -€837 | -84.1% |
| Profit (loss) for the period | 9904 | €1,493 | -€19,228 | -€20,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,493 | -€19,228 | -€20,720 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.