SIMON DAL: what changed
SIMON DAL
Largest movements
- Cash +€17,292
new in 2026: €17,292
mainly Net result for the year (+€24,981) and Depreciation (+€1,977)
- Tangible fixed assets +€8,127
new in 2026: €8,127
- Receivables within one year -€1,347
down €1,347 (-30.7%), from €4,392 to €3,045
- Profit (loss) carried forward +€24,981
up €24,981 (+1,740%), from €1,436 to €26,416
- Other debts -€1,787
down €1,787 (-92.7%), from €1,927 to €140
- Trade debts +€878
new in 2026: €878
- Gross operating margin +€20,454
up €20,454 (+292%), from €7,000 to €27,454
- Depreciation -€3,443
down €3,443 (-63.5%), from €5,420 to €1,977
- Other operating charges +€360
new in 2026: €360
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,392 | €28,464 | +€24,072 | +548% |
| Fixed assets | 21/28 | - | €8,127 | +€8,127 | |
| Tangible fixed assets | 22/27 | - | €8,127 | +€8,127 | |
| Furniture and vehicles | 24 | - | €8,127 | +€8,127 | |
| Current assets | 29/58 | €4,392 | €20,337 | +€15,945 | +363% |
| Amounts receivable within one year | 40/41 | €4,392 | €3,045 | -€1,347 | -30.7% |
| Other amounts receivable | 41 | €4,392 | €3,045 | -€1,347 | -30.7% |
| Cash at bank and in hand | 54/58 | - | €17,292 | +€17,292 | |
| Total equity and liabilities | 10/49 | €4,392 | €28,464 | +€24,072 | +548% |
| Equity | 10/15 | €2,436 | €27,416 | +€24,981 | +1,026% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,436 | €26,416 | +€24,981 | +1,740% |
| Amounts payable | 17/49 | €1,956 | €1,048 | -€909 | -46.5% |
| Amounts payable within one year | 42/48 | €1,956 | €1,048 | -€909 | -46.5% |
| Financial debts | 43 | €29 | €29 | = | 0.0% |
| Credit institutions | 430/8 | €29 | €29 | = | 0.0% |
| Trade debts | 44 | - | €878 | +€878 | |
| Suppliers | 440/4 | - | €878 | +€878 | |
| Other amounts payable | 47/48 | €1,927 | €140 | -€1,787 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,420 | €1,977 | -€3,443 | -63.5% |
| Other operating charges | 640/8 | - | €360 | +€360 | |
| Gross operating margin | 9900 | €7,000 | €27,454 | +€20,454 | +292% |
| Operating profit (loss) | 9901 | €1,580 | €25,117 | +€23,537 | +1,490% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €138 | +€138 | |
| Recurring financial charges | 65 | - | €138 | +€138 | |
| Profit (loss) for the period before taxes | 9903 | €1,580 | €24,981 | +€23,401 | +1,481% |
| Profit (loss) for the period | 9904 | €1,580 | €24,981 | +€23,401 | +1,481% |
| Profit (loss) for the period to be appropriated | 9905 | €1,580 | €24,981 | +€23,401 | +1,481% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.