SIMFORMATICA: 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.
SIMFORMATICA
Largest movements
- Receivables within one year +€55,863
up €55,863 (+173.6%), from €32,180 to €88,043
of which Other amounts receivable: +€33,787
- Current investments -€50,291
down €50,291 (-67.0%), from €75,109 to €24,818
- Tangible fixed assets +€30,485
up €30,485 (+10.1%), from €302,857 to €333,342
of which Furniture and vehicles: +€47,128
- Cash -€21,802
down €21,802 (-7.8%), from €279,759 to €257,957
mainly Investment in fixed assets (net) (-€65,165) and Receivables within one year (-€55,863)
- Reserves +€74,885
up €74,885 (+13.6%), from €551,699 to €626,584
- Trade debts -€20,225
down €20,225 (-95.9%), from €21,088 to €863
- Other debts -€14,771
down €14,771 (-100.0%), from €14,771 to €0
- Debts after one year -€12,667
down €12,667 (-22.1%), from €57,196 to €44,529
- Tax, wage and social debts -€11,596
down €11,596 (-60.3%), from €19,243 to €7,648
- Gross operating margin -€29,354
down €29,354 (-19.3%), from €152,319 to €122,964
- Financial income +€18,045
up €18,045 (+1135.3%), from €1,590 to €19,635
- Depreciation +€14,151
up €14,151 (+68.9%), from €20,529 to €34,680
- Taxes -€8,299
down €8,299 (-22.0%), from €37,646 to €29,348
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 | €690,465 | €706,253 | +€15,788 | +2.3% |
| Fixed assets | 21/28 | €302,857 | €333,342 | +€30,485 | +10.1% |
| Tangible fixed assets | 22/27 | €302,857 | €333,342 | +€30,485 | +10.1% |
| Land and buildings | 22 | €273,188 | €256,858 | -€16,330 | -6.0% |
| Plant, machinery and equipment | 23 | €882 | €568 | -€313 | -35.5% |
| Furniture and vehicles | 24 | €28,788 | €75,915 | +€47,128 | +163.7% |
| Current assets | 29/58 | €387,608 | €372,911 | -€14,696 | -3.8% |
| Amounts receivable within one year | 40/41 | €32,180 | €88,043 | +€55,863 | +173.6% |
| Trade receivables | 40 | €19,152 | €41,229 | +€22,076 | +115.3% |
| Other amounts receivable | 41 | €13,027 | €46,814 | +€33,787 | +259.3% |
| Current investments | 50/53 | €75,109 | €24,818 | -€50,291 | -67.0% |
| Cash at bank and in hand | 54/58 | €279,759 | €257,957 | -€21,802 | -7.8% |
| Deferred charges and accrued income | 490/1 | €560 | €2,094 | +€1,534 | +273.8% |
| Total equity and liabilities | 10/49 | €690,465 | €706,253 | +€15,788 | +2.3% |
| Equity | 10/15 | €564,099 | €638,984 | +€74,885 | +13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €551,699 | €626,584 | +€74,885 | +13.6% |
| Distributable reserves | 133 | €551,699 | €626,584 | +€74,885 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €126,366 | €67,269 | -€59,097 | -46.8% |
| Amounts payable after more than one year | 17 | €57,196 | €44,529 | -€12,667 | -22.1% |
| Financial debts | 170/4 | €57,196 | €44,529 | -€12,667 | -22.1% |
| Amounts payable within one year | 42/48 | €67,607 | €21,178 | -€46,430 | -68.7% |
| Current portion of amounts payable after more than one year | 42 | €12,505 | €12,667 | +€162 | +1.3% |
| Trade debts | 44 | €21,088 | €863 | -€20,225 | -95.9% |
| Suppliers | 440/4 | €21,088 | €863 | -€20,225 | -95.9% |
| Taxes, remuneration and social security | 45 | €19,243 | €7,648 | -€11,596 | -60.3% |
| Taxes | 450/3 | €19,243 | €7,648 | -€11,596 | -60.3% |
| Other amounts payable | 47/48 | €14,771 | €0 | -€14,771 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,562 | €1,562 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,529 | €34,680 | +€14,151 | +68.9% |
| Other operating charges | 640/8 | €1,718 | €1,826 | +€109 | +6.3% |
| Gross operating margin | 9900 | €152,319 | €122,964 | -€29,354 | -19.3% |
| Operating profit (loss) | 9901 | €130,072 | €86,458 | -€43,614 | -33.5% |
| Financial income | 75/76B | €1,590 | €19,635 | +€18,045 | +1135.3% |
| Recurring financial income | 75 | €1,590 | €19,635 | +€18,045 | +1135.3% |
| Financial charges | 65/66B | €1,542 | €1,860 | +€318 | +20.6% |
| Recurring financial charges | 65 | €1,542 | €1,860 | +€318 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €130,119 | €104,233 | -€25,887 | -19.9% |
| Income taxes | 67/77 | €37,646 | €29,348 | -€8,299 | -22.0% |
| Profit (loss) for the period | 9904 | €92,473 | €74,885 | -€17,588 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,473 | €74,885 | -€17,588 | -19.0% |
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 9 October 2026 via checked.be.