SIMFLO: 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.
SIMFLO
Largest movements
- Cash +€12,791
up €12,791 (+12.7%), from €100,788 to €113,580
mainly Net result for the year (+€7,347) and Trade debts (+€6,683)
- Reserves +€7,347
up €7,347 (+8.6%), from €85,271 to €92,618
- Trade debts +€6,683
new in 2025: €6,683
- Gross operating margin -€1,665
down €1,665 (-14.7%), from €11,351 to €9,686
- Taxes -€931
down €931 (-34.3%), from €2,713 to €1,782
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 | €106,267 | €120,119 | +€13,853 | +13.0% |
| Current assets | 29/58 | €106,267 | €120,119 | +€13,853 | +13.0% |
| Amounts receivable within one year | 40/41 | €5,479 | €6,540 | +€1,061 | +19.4% |
| Trade receivables | 40 | €5,479 | €5,572 | +€93 | +1.7% |
| Other amounts receivable | 41 | - | €968 | +€968 | |
| Cash at bank and in hand | 54/58 | €100,788 | €113,580 | +€12,791 | +12.7% |
| Total equity and liabilities | 10/49 | €106,267 | €120,119 | +€13,853 | +13.0% |
| Equity | 10/15 | €105,271 | €112,618 | +€7,347 | +7.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €85,271 | €92,618 | +€7,347 | +8.6% |
| Distributable reserves | 133 | €85,271 | €92,618 | +€7,347 | +8.6% |
| Amounts payable | 17/49 | €996 | €7,501 | +€6,506 | +653% |
| Amounts payable within one year | 42/48 | €482 | €6,974 | +€6,491 | +1,346% |
| Trade debts | 44 | - | €6,683 | +€6,683 | |
| Suppliers | 440/4 | - | €6,683 | +€6,683 | |
| Taxes, remuneration and social security | 45 | €482 | €291 | -€192 | -39.7% |
| Taxes | 450/3 | €482 | €291 | -€192 | -39.7% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €11,351 | €9,686 | -€1,665 | -14.7% |
| Operating profit (loss) | 9901 | €10,837 | €9,158 | -€1,680 | -15.5% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +20.7% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €10,814 | €9,129 | -€1,684 | -15.6% |
| Income taxes | 67/77 | €2,713 | €1,782 | -€931 | -34.3% |
| Profit (loss) for the period | 9904 | €8,100 | €7,347 | -€753 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,100 | €7,347 | -€753 | -9.3% |
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 17 October 2026 via checked.be.