simia studio: 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.
simia studio
Largest movements
- Cash +€13,503
up €13,503 (+22.2%), from €60,795 to €74,298
mainly Other debts (+€73,971) and Receivables within one year (+€13,059)
- Receivables within one year -€13,059
down €13,059 (-63.3%), from €20,643 to €7,584
of which Trade receivables: -€11,446
- Tangible fixed assets -€6,156
down €6,156 (-42.7%), from €14,426 to €8,270
- Profit (loss) carried forward -€88,467
down €88,467, from €87,171 to -€1,296
- Other debts +€73,971
up €73,971 (+5060.5%), from €1,462 to €75,432
- Tax, wage and social debts +€8,544
up €8,544 (+112.8%), from €7,577 to €16,121
- Gross operating margin -€24,976
down €24,976 (-81.2%), from €30,777 to €5,801
- Taxes -€4,943
down €4,943 (-85.8%), from €5,760 to €817
- Depreciation +€3,131
up €3,131 (+103.5%), from €3,025 to €6,156
- Other operating charges -€588
no longer reported in 2025 (was €588)
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 | €99,302 | €93,767 | -€5,536 | -5.6% |
| Fixed assets | 21/28 | €14,426 | €8,270 | -€6,156 | -42.7% |
| Tangible fixed assets | 22/27 | €14,426 | €8,270 | -€6,156 | -42.7% |
| Furniture and vehicles | 24 | €14,426 | €8,270 | -€6,156 | -42.7% |
| Current assets | 29/58 | €84,876 | €85,497 | +€620 | +0.7% |
| Amounts receivable within one year | 40/41 | €20,643 | €7,584 | -€13,059 | -63.3% |
| Trade receivables | 40 | €17,180 | €5,734 | -€11,446 | -66.6% |
| Other amounts receivable | 41 | €3,463 | €1,850 | -€1,613 | -46.6% |
| Cash at bank and in hand | 54/58 | €60,795 | €74,298 | +€13,503 | +22.2% |
| Deferred charges and accrued income | 490/1 | €3,439 | €3,615 | +€176 | +5.1% |
| Total equity and liabilities | 10/49 | €99,302 | €93,767 | -€5,536 | -5.6% |
| Equity | 10/15 | €89,171 | €704 | -€88,467 | -99.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,171 | -€1,296 | -€88,467 | |
| Amounts payable | 17/49 | €10,131 | €93,063 | +€82,932 | +818.6% |
| Amounts payable within one year | 42/48 | €10,131 | €93,063 | +€82,932 | +818.6% |
| Trade debts | 44 | €1,092 | €1,510 | +€418 | +38.3% |
| Suppliers | 440/4 | €1,092 | €1,510 | +€418 | +38.3% |
| Taxes, remuneration and social security | 45 | €7,577 | €16,121 | +€8,544 | +112.8% |
| Taxes | 450/3 | €7,577 | €16,121 | +€8,544 | +112.8% |
| Other amounts payable | 47/48 | €1,462 | €75,432 | +€73,971 | +5060.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €6,156 | +€3,131 | +103.5% |
| Other operating charges | 640/8 | €588 | - | -€588 | |
| Gross operating margin | 9900 | €30,777 | €5,801 | -€24,976 | -81.2% |
| Operating profit (loss) | 9901 | €27,164 | -€354 | -€27,519 | |
| Financial charges | 65/66B | €333 | €124 | -€209 | -62.7% |
| Recurring financial charges | 65 | €333 | €124 | -€209 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €26,831 | -€479 | -€27,310 | |
| Income taxes | 67/77 | €5,760 | €817 | -€4,943 | -85.8% |
| Profit (loss) for the period | 9904 | €21,071 | -€1,296 | -€22,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,071 | -€1,296 | -€22,367 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.