SIMON BATIFORT: 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.
SIMON BATIFORT
Largest movements
- Cash +€84,437
up €84,437 (+180.0%), from €46,902 to €131,339
mainly Other debts (+€146,780) and Net result for the year (+€105,377)
- Financial fixed assets +€30,000
new in 2025: €30,000
- Deferred charges and accrued income +€3,175
new in 2025: €3,175
- Other debts +€146,780
up €146,780 (+2110.2%), from €6,956 to €153,736
- Profit (loss) carried forward -€44,623
down €44,623 (-67.8%), from €65,847 to €21,224
- Trade debts +€8,323
up €8,323 (+435.3%), from €1,912 to €10,235
- Tax, wage and social debts +€7,236
up €7,236 (+44.6%), from €16,229 to €23,465
- Gross operating margin +€90,426
up €90,426 (+156.9%), from €57,627 to €148,053
- Taxes +€21,518
up €21,518 (+110.1%), from €19,548 to €41,066
- Other operating charges -€1,951
down €1,951 (-100.0%), from €1,951 to €0
- Financial charges -€1,587
down €1,587 (-51.8%), from €3,064 to €1,477
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 | €131,452 | €249,168 | +€117,716 | +89.6% |
| Fixed assets | 21/28 | €3,912 | €33,129 | +€29,217 | +746.8% |
| Tangible fixed assets | 22/27 | €3,912 | €3,129 | -€783 | -20.0% |
| Furniture and vehicles | 24 | €3,912 | €3,129 | -€783 | -20.0% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €127,540 | €216,039 | +€88,499 | +69.4% |
| Amounts receivable within one year | 40/41 | €80,638 | €81,525 | +€887 | +1.1% |
| Trade receivables | 40 | €73,186 | €74,073 | +€887 | +1.2% |
| Other amounts receivable | 41 | €7,452 | €7,452 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,902 | €131,339 | +€84,437 | +180.0% |
| Deferred charges and accrued income | 490/1 | - | €3,175 | +€3,175 | |
| Total equity and liabilities | 10/49 | €131,452 | €249,168 | +€117,716 | +89.6% |
| Equity | 10/15 | €106,355 | €61,732 | -€44,623 | -42.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,509 | €38,509 | = | 0.0% |
| Distributable reserves | 133 | €38,509 | €38,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,847 | €21,224 | -€44,623 | -67.8% |
| Amounts payable | 17/49 | €25,097 | €187,436 | +€162,339 | +646.9% |
| Amounts payable within one year | 42/48 | €25,097 | €187,436 | +€162,339 | +646.9% |
| Trade debts | 44 | €1,912 | €10,235 | +€8,323 | +435.3% |
| Suppliers | 440/4 | €1,912 | €10,235 | +€8,323 | +435.3% |
| Taxes, remuneration and social security | 45 | €16,229 | €23,465 | +€7,236 | +44.6% |
| Taxes | 450/3 | €16,229 | €23,465 | +€7,236 | +44.6% |
| Other amounts payable | 47/48 | €6,956 | €153,736 | +€146,780 | +2110.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,022 | €783 | -€239 | -23.4% |
| Other operating charges | 640/8 | €1,951 | €0 | -€1,951 | -100.0% |
| Gross operating margin | 9900 | €57,627 | €148,053 | +€90,426 | +156.9% |
| Operating profit (loss) | 9901 | €54,653 | €147,269 | +€92,616 | +169.5% |
| Financial income | 75/76B | €445 | €650 | +€206 | +46.3% |
| Recurring financial income | 75 | €445 | €650 | +€206 | +46.3% |
| Financial charges | 65/66B | €3,064 | €1,477 | -€1,587 | -51.8% |
| Recurring financial charges | 65 | €3,064 | €1,477 | -€1,587 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €52,033 | €146,443 | +€94,410 | +181.4% |
| Income taxes | 67/77 | €19,548 | €41,066 | +€21,518 | +110.1% |
| Profit (loss) for the period | 9904 | €32,485 | €105,377 | +€72,892 | +224.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,485 | €105,377 | +€72,892 | +224.4% |
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 4 October 2026 via checked.be.