SIMFIR - ORTHOPAEDIE: 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.
SIMFIR - ORTHOPAEDIE
Largest movements
- Receivables after one year +€48,824
up €48,824 (+4.7%), from €1.0m to €1.1m
- Tangible fixed assets +€23,218
up €23,218 (+47.4%), from €49,004 to €72,222
of which Furniture and vehicles: +€27,195
- Cash -€21,414
down €21,414 (-19.8%), from €108,158 to €86,744
mainly Investment in fixed assets (net) (-€52,434) and Receivables after one year (-€48,824)
- Reserves +€51,453
up €51,453 (+4.3%), from €1.2m to €1.2m
- Tax, wage and social debts -€20,517
down €20,517 (-95.0%), from €21,588 to €1,070
- Advances received +€14,703
up €14,703 (+469%), from €3,133 to €17,836
- Gross operating margin -€88,544
down €88,544 (-56.9%), from €155,524 to €66,981
- Taxes -€24,349
down €24,349 (-48.2%), from €50,525 to €26,176
- Depreciation +€6,099
up €6,099 (+26.4%), from €23,117 to €29,216
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 | €1,248,829 | €1,288,316 | +€39,487 | +3.2% |
| Fixed assets | 21/28 | €49,029 | €72,247 | +€23,218 | +47.4% |
| Tangible fixed assets | 22/27 | €49,004 | €72,222 | +€23,218 | +47.4% |
| Land and buildings | 22 | €5,919 | - | -€5,919 | |
| Plant, machinery and equipment | 23 | €5,496 | €4,050 | -€1,446 | -26.3% |
| Furniture and vehicles | 24 | €19,278 | €46,473 | +€27,195 | +141% |
| Other tangible fixed assets | 26 | €18,311 | €21,699 | +€3,389 | +18.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,199,800 | €1,216,069 | +€16,269 | +1.4% |
| Amounts receivable after more than one year | 29 | €1,032,955 | €1,081,778 | +€48,824 | +4.7% |
| Other amounts receivable | 291 | €1,032,955 | €1,081,778 | +€48,824 | +4.7% |
| Amounts receivable within one year | 40/41 | €54,719 | €45,672 | -€9,047 | -16.5% |
| Trade receivables | 40 | €52,529 | €39,023 | -€13,506 | -25.7% |
| Other amounts receivable | 41 | €2,189 | €6,648 | +€4,459 | +204% |
| Cash at bank and in hand | 54/58 | €108,158 | €86,744 | -€21,414 | -19.8% |
| Deferred charges and accrued income | 490/1 | €3,969 | €1,876 | -€2,094 | -52.7% |
| Total equity and liabilities | 10/49 | €1,248,829 | €1,288,316 | +€39,487 | +3.2% |
| Equity | 10/15 | €1,185,824 | €1,237,277 | +€51,453 | +4.3% |
| Reserves | 13 | €1,185,410 | €1,236,864 | +€51,453 | +4.3% |
| Distributable reserves | 133 | €1,185,410 | €1,236,864 | +€51,453 | +4.3% |
| Profit (loss) carried forward | 14 | €413 | €413 | = | 0.0% |
| Amounts payable | 17/49 | €63,006 | €51,039 | -€11,966 | -19.0% |
| Amounts payable within one year | 42/48 | €62,419 | €50,512 | -€11,906 | -19.1% |
| Financial debts | 43 | €17,500 | €17,500 | = | 0.0% |
| Credit institutions | 430/8 | €17,500 | €17,500 | = | 0.0% |
| Trade debts | 44 | €11,500 | €6,250 | -€5,249 | -45.6% |
| Suppliers | 440/4 | €11,500 | €6,250 | -€5,249 | -45.6% |
| Advances received on contracts in progress | 46 | €3,133 | €17,836 | +€14,703 | +469% |
| Taxes, remuneration and social security | 45 | €21,588 | €1,070 | -€20,517 | -95.0% |
| Taxes | 450/3 | €21,588 | €1,070 | -€20,517 | -95.0% |
| Other amounts payable | 47/48 | €8,698 | €7,856 | -€842 | -9.7% |
| Accrued charges and deferred income | 492/3 | €587 | €527 | -€60 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,117 | €29,216 | +€6,099 | +26.4% |
| Other operating charges | 640/8 | €3,906 | €3,209 | -€697 | -17.8% |
| Gross operating margin | 9900 | €155,524 | €66,981 | -€88,544 | -56.9% |
| Operating profit (loss) | 9901 | €128,501 | €34,556 | -€93,946 | -73.1% |
| Financial income | 75/76B | €43,298 | €44,415 | +€1,117 | +2.6% |
| Recurring financial income | 75 | €43,298 | €44,415 | +€1,117 | +2.6% |
| Financial charges | 65/66B | €1,198 | €1,341 | +€143 | +11.9% |
| Recurring financial charges | 65 | €1,198 | €1,341 | +€143 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €170,601 | €77,629 | -€92,971 | -54.5% |
| Income taxes | 67/77 | €50,525 | €26,176 | -€24,349 | -48.2% |
| Profit (loss) for the period | 9904 | €120,076 | €51,453 | -€68,623 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €120,076 | €51,453 | -€68,623 | -57.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.