SIMILA: 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.
SIMILA
Largest movements
- Receivables within one year +€6,178
up €6,178 (+1295.2%), from €477 to €6,655
of which Trade receivables: +€6,125
- Tangible fixed assets -€2,885
down €2,885 (-21.5%), from €13,442 to €10,556
of which Furniture and vehicles: -€2,421
- Cash -€636
down €636 (-22.3%), from €2,858 to €2,222
mainly Other debts (-€6,915) and Receivables within one year (-€6,178)
- Reserves +€9,169
new in 2025: €9,169
- Other debts -€6,915
down €6,915 (-59.3%), from €11,668 to €4,753
- Tax, wage and social debts +€777
up €777 (+59.8%), from €1,300 to €2,076
- Profit (loss) carried forward -€672
no longer reported in 2025 (was €672)
- Accrued charges and deferred income +€242
up €242 (+141.7%), from €171 to €413
- Gross operating margin +€12,686
up €12,686 (+385.0%), from €3,295 to €15,982
- Depreciation +€2,828
up €2,828 (+4920.7%), from €57 to €2,885
- Taxes +€977
up €977 (+75.2%), from €1,300 to €2,277
- Other operating charges +€600
new in 2025: €600
- Financial charges +€448
up €448 (+35.2%), from €1,275 to €1,724
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 | €16,777 | €19,496 | +€2,719 | +16.2% |
| Fixed assets | 21/28 | €13,442 | €10,556 | -€2,885 | -21.5% |
| Tangible fixed assets | 22/27 | €13,442 | €10,556 | -€2,885 | -21.5% |
| Plant, machinery and equipment | 23 | €1,341 | €877 | -€464 | -34.6% |
| Furniture and vehicles | 24 | €12,101 | €9,679 | -€2,421 | -20.0% |
| Current assets | 29/58 | €3,335 | €8,939 | +€5,604 | +168.0% |
| Amounts receivable within one year | 40/41 | €477 | €6,655 | +€6,178 | +1295.2% |
| Trade receivables | 40 | - | €6,125 | +€6,125 | |
| Other amounts receivable | 41 | €477 | €530 | +€53 | +11.2% |
| Cash at bank and in hand | 54/58 | €2,858 | €2,222 | -€636 | -22.3% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €16,777 | €19,496 | +€2,719 | +16.2% |
| Equity | 10/15 | €3,172 | €11,669 | +€8,496 | +267.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €9,169 | +€9,169 | |
| Distributable reserves | 133 | - | €9,169 | +€9,169 | |
| Profit (loss) carried forward | 14 | €672 | - | -€672 | |
| Amounts payable | 17/49 | €13,605 | €7,827 | -€5,778 | -42.5% |
| Amounts payable within one year | 42/48 | €13,434 | €7,414 | -€6,020 | -44.8% |
| Trade debts | 44 | €466 | €584 | +€118 | +25.4% |
| Suppliers | 440/4 | €466 | €584 | +€118 | +25.4% |
| Taxes, remuneration and social security | 45 | €1,300 | €2,076 | +€777 | +59.8% |
| Taxes | 450/3 | €1,300 | €2,076 | +€777 | +59.8% |
| Other amounts payable | 47/48 | €11,668 | €4,753 | -€6,915 | -59.3% |
| Accrued charges and deferred income | 492/3 | €171 | €413 | +€242 | +141.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57 | €2,885 | +€2,828 | +4920.7% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Gross operating margin | 9900 | €3,295 | €15,982 | +€12,686 | +385.0% |
| Operating profit (loss) | 9901 | €3,238 | €12,497 | +€9,259 | +285.9% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.9% |
| Financial charges | 65/66B | €1,275 | €1,724 | +€448 | +35.2% |
| Recurring financial charges | 65 | €1,275 | €1,724 | +€448 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €1,972 | €10,773 | +€8,801 | +446.3% |
| Income taxes | 67/77 | €1,300 | €2,277 | +€977 | +75.2% |
| Profit (loss) for the period | 9904 | €672 | €8,496 | +€7,824 | +1163.9% |
| Profit (loss) for the period to be appropriated | 9905 | €672 | €8,496 | +€7,824 | +1163.9% |
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 2 October 2026 via checked.be.