SIMILAIRE: 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.
SIMILAIRE
Largest movements
- Cash +€86,743
up €86,743 (+194%), from €44,627 to €131,370
mainly Net result for the year (+€50,427) and Tax, wage and social debts (+€39,565)
- Receivables within one year -€3,159
down €3,159 (-18.9%), from €16,701 to €13,542
- Profit (loss) carried forward +€50,427
up €50,427 (+177%), from €28,446 to €78,872
- Tax, wage and social debts +€39,565
up €39,565 (+237%), from €16,683 to €56,249
of which Remuneration and social security: +€19,921
- Other debts -€6,735
no longer reported in 2025 (was €6,735)
- Trade debts +€1,676
up €1,676 (+48.4%), from €3,464 to €5,140
- Gross operating margin +€31,465
up €31,465 (+80.0%), from €39,351 to €70,816
- Taxes +€9,241
up €9,241 (+84.7%), from €10,905 to €20,145
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 | €61,328 | €146,261 | +€84,933 | +138% |
| Fixed assets | 21/28 | - | €1,349 | +€1,349 | |
| Tangible fixed assets | 22/27 | - | €1,349 | +€1,349 | |
| Furniture and vehicles | 24 | - | €1,349 | +€1,349 | |
| Current assets | 29/58 | €61,328 | €144,912 | +€83,584 | +136% |
| Amounts receivable within one year | 40/41 | €16,701 | €13,542 | -€3,159 | -18.9% |
| Trade receivables | 40 | €16,701 | €13,542 | -€3,159 | -18.9% |
| Cash at bank and in hand | 54/58 | €44,627 | €131,370 | +€86,743 | +194% |
| Total equity and liabilities | 10/49 | €61,328 | €146,261 | +€84,933 | +138% |
| Equity | 10/15 | €34,446 | €84,872 | +€50,427 | +146% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,446 | €78,872 | +€50,427 | +177% |
| Amounts payable | 17/49 | €26,882 | €61,389 | +€34,507 | +128% |
| Amounts payable within one year | 42/48 | €26,882 | €61,389 | +€34,507 | +128% |
| Trade debts | 44 | €3,464 | €5,140 | +€1,676 | +48.4% |
| Suppliers | 440/4 | €3,464 | €5,140 | +€1,676 | +48.4% |
| Taxes, remuneration and social security | 45 | €16,683 | €56,249 | +€39,565 | +237% |
| Taxes | 450/3 | €16,683 | €36,328 | +€19,645 | +118% |
| Remuneration and social security | 454/9 | - | €19,921 | +€19,921 | |
| Other amounts payable | 47/48 | €6,735 | - | -€6,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €137 | +€137 | |
| Gross operating margin | 9900 | €39,351 | €70,816 | +€31,465 | +80.0% |
| Operating profit (loss) | 9901 | €39,351 | €70,678 | +€31,328 | +79.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €106 | +€106 | |
| Recurring financial charges | 65 | - | €106 | +€106 | |
| Profit (loss) for the period before taxes | 9903 | €39,351 | €70,572 | +€31,221 | +79.3% |
| Income taxes | 67/77 | €10,905 | €20,145 | +€9,241 | +84.7% |
| Profit (loss) for the period | 9904 | €28,446 | €50,427 | +€21,981 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,446 | €50,427 | +€21,981 | +77.3% |
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 24 October 2026 via checked.be.