Simon BODE: 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.
Simon BODE
Largest movements
- Receivables within one year -€30,278
down €30,278 (-60.4%), from €50,122 to €19,844
of which Trade receivables: -€31,775
- Cash -€7,224
down €7,224 (-39.8%), from €18,131 to €10,907
mainly Net result for the year (-€26,524) and Trade debts (-€9,935)
- Receivables after one year -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward -€26,524
down €26,524, from €7,872 to -€18,652
- Trade debts -€9,935
down €9,935 (-62.4%), from €15,923 to €5,987
- Tax, wage and social debts -€8,182
down €8,182 (-66.8%), from €12,243 to €4,061
of which Remuneration and social security: -€4,701
- Other debts +€5,910
up €5,910 (+218%), from €2,711 to €8,621
- Debts after one year -€1,357
down €1,357 (-48.7%), from €2,786 to €1,428
- Gross operating margin -€49,694
down €49,694, from €24,404 to -€25,291
- Taxes -€6,840
no longer reported in 2025 (was €6,840)
- Financial charges +€289
up €289 (+765%), from €38 to €327
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 | €71,738 | €31,717 | -€40,021 | -55.8% |
| Fixed assets | 21/28 | €1,485 | €966 | -€519 | -35.0% |
| Tangible fixed assets | 22/27 | €1,485 | €966 | -€519 | -35.0% |
| Plant, machinery and equipment | 23 | €829 | €557 | -€272 | -32.8% |
| Furniture and vehicles | 24 | €656 | €409 | -€247 | -37.7% |
| Current assets | 29/58 | €70,253 | €30,751 | -€39,502 | -56.2% |
| Amounts receivable after more than one year | 29 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 291 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €50,122 | €19,844 | -€30,278 | -60.4% |
| Trade receivables | 40 | €49,654 | €17,879 | -€31,775 | -64.0% |
| Other amounts receivable | 41 | €468 | €1,965 | +€1,497 | +320% |
| Cash at bank and in hand | 54/58 | €18,131 | €10,907 | -€7,224 | -39.8% |
| Total equity and liabilities | 10/49 | €71,738 | €31,717 | -€40,021 | -55.8% |
| Equity | 10/15 | €36,786 | €10,261 | -€26,524 | -72.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,713 | €22,713 | = | 0.0% |
| Distributable reserves | 133 | €22,713 | €22,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,872 | -€18,652 | -€26,524 | |
| Amounts payable | 17/49 | €34,952 | €21,455 | -€13,497 | -38.6% |
| Amounts payable after more than one year | 17 | €2,786 | €1,428 | -€1,357 | -48.7% |
| Financial debts | 170/4 | €2,786 | €1,428 | -€1,357 | -48.7% |
| Amounts payable within one year | 42/48 | €32,166 | €20,027 | -€12,140 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €1,289 | €1,357 | +€68 | +5.2% |
| Trade debts | 44 | €15,923 | €5,987 | -€9,935 | -62.4% |
| Suppliers | 440/4 | €15,923 | €5,987 | -€9,935 | -62.4% |
| Taxes, remuneration and social security | 45 | €12,243 | €4,061 | -€8,182 | -66.8% |
| Taxes | 450/3 | €7,542 | €4,061 | -€3,481 | -46.2% |
| Remuneration and social security | 454/9 | €4,701 | - | -€4,701 | |
| Other amounts payable | 47/48 | €2,711 | €8,621 | +€5,910 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €519 | -€49 | -8.6% |
| Other operating charges | 640/8 | €326 | €387 | +€62 | +18.9% |
| Gross operating margin | 9900 | €24,404 | -€25,291 | -€49,694 | |
| Operating profit (loss) | 9901 | €23,510 | -€26,197 | -€49,707 | |
| Financial income | 75/76B | €234 | - | -€234 | |
| Recurring financial income | 75 | €234 | - | -€234 | |
| Financial charges | 65/66B | €38 | €327 | +€289 | +765% |
| Recurring financial charges | 65 | €38 | €327 | +€289 | +765% |
| Profit (loss) for the period before taxes | 9903 | €23,706 | -€26,524 | -€50,230 | |
| Income taxes | 67/77 | €6,840 | - | -€6,840 | |
| Profit (loss) for the period | 9904 | €16,866 | -€26,524 | -€43,391 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,866 | -€26,524 | -€43,391 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.