SIMON BRIERS BEDRIJFSREVISOR: 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 BRIERS BEDRIJFSREVISOR
Largest movements
- Current investments +€77,227
new in 2025: €77,227
- Cash -€70,172
down €70,172 (-64.8%), from €108,302 to €38,130
mainly Current investments (-€77,227) and Tax, wage and social debts (-€7,076)
- Tangible fixed assets -€27,706
down €27,706 (-62.0%), from €44,688 to €16,983
of which Furniture and vehicles: -€27,629
- Receivables within one year +€6,894
up €6,894 (+17.1%), from €40,211 to €47,105
of which Trade receivables: +€6,841
- Tax, wage and social debts -€7,076
down €7,076 (-94.2%), from €7,509 to €433
- Profit (loss) carried forward -€3,699
new in 2025: -€3,699
- Reserves -€3,021
down €3,021 (-1.6%), from €183,775 to €180,755
- Gross operating margin -€9,938
down €9,938 (-30.6%), from €32,519 to €22,581
- Taxes -€4,417
down €4,417 (-85.2%), from €5,181 to €765
- Depreciation -€702
down €702 (-2.5%), from €28,408 to €27,706
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 | €193,202 | €179,444 | -€13,758 | -7.1% |
| Fixed assets | 21/28 | €44,688 | €16,983 | -€27,706 | -62.0% |
| Tangible fixed assets | 22/27 | €44,688 | €16,983 | -€27,706 | -62.0% |
| Plant, machinery and equipment | 23 | €239 | €162 | -€77 | -32.3% |
| Furniture and vehicles | 24 | €44,449 | €16,821 | -€27,629 | -62.2% |
| Current assets | 29/58 | €148,514 | €162,462 | +€13,948 | +9.4% |
| Amounts receivable within one year | 40/41 | €40,211 | €47,105 | +€6,894 | +17.1% |
| Trade receivables | 40 | €40,211 | €47,053 | +€6,841 | +17.0% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Current investments | 50/53 | - | €77,227 | +€77,227 | |
| Cash at bank and in hand | 54/58 | €108,302 | €38,130 | -€70,172 | -64.8% |
| Total equity and liabilities | 10/49 | €193,202 | €179,444 | -€13,758 | -7.1% |
| Equity | 10/15 | €183,875 | €177,156 | -€6,720 | -3.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €183,775 | €180,755 | -€3,021 | -1.6% |
| Distributable reserves | 133 | €183,775 | €180,755 | -€3,021 | -1.6% |
| Profit (loss) carried forward | 14 | - | -€3,699 | -€3,699 | |
| Amounts payable | 17/49 | €9,327 | €2,289 | -€7,038 | -75.5% |
| Amounts payable within one year | 42/48 | €7,527 | €489 | -€7,038 | -93.5% |
| Trade debts | 44 | €18 | - | -€18 | |
| Suppliers | 440/4 | €18 | - | -€18 | |
| Taxes, remuneration and social security | 45 | €7,509 | €433 | -€7,076 | -94.2% |
| Taxes | 450/3 | €7,509 | €433 | -€7,076 | -94.2% |
| Other amounts payable | 47/48 | - | €55 | +€55 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,408 | €27,706 | -€702 | -2.5% |
| Other operating charges | 640/8 | €473 | €761 | +€289 | +61.0% |
| Gross operating margin | 9900 | €32,519 | €22,581 | -€9,938 | -30.6% |
| Operating profit (loss) | 9901 | €3,638 | -€5,886 | -€9,524 | |
| Financial charges | 65/66B | €57 | €69 | +€12 | +21.1% |
| Recurring financial charges | 65 | €57 | €69 | +€12 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €3,581 | -€5,955 | -€9,536 | |
| Income taxes | 67/77 | €5,181 | €765 | -€4,417 | -85.2% |
| Profit (loss) for the period | 9904 | -€1,600 | -€6,720 | -€5,119 | -320% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,600 | -€6,720 | -€5,119 | -320% |
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 28 October 2026 via checked.be.