Simon.Expert: 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.Expert
Largest movements
- Receivables within one year +€29,887
up €29,887 (+80.1%), from €37,319 to €67,205
of which Other amounts receivable: +€29,882
- Cash +€20,710
up €20,710 (+21.9%), from €94,601 to €115,311
mainly Net result for the year (+€54,969) and Depreciation (+€7,177)
- Tangible fixed assets -€2,512
down €2,512 (-10.7%), from €23,575 to €21,064
- Profit (loss) carried forward +€54,969
up €54,969 (+37.8%), from €145,347 to €200,316
- Tax, wage and social debts -€7,000
no longer reported in 2023 (was €7,000)
- Gross operating margin +€24,921
up €24,921 (+43.2%), from €57,667 to €82,588
- Financial charges +€19,999
up €19,999 (+20133.7%), from €99 to €20,098
of which Non-recurring financial charges: +€19,986
- Taxes -€10,894
no longer reported in 2023 (was €10,894)
- Depreciation +€2,494
up €2,494 (+53.2%), from €4,683 to €7,177
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,818 | €204,542 | +€47,724 | +30.4% |
| Fixed assets | 21/28 | €23,575 | €21,064 | -€2,512 | -10.7% |
| Tangible fixed assets | 22/27 | €23,575 | €21,064 | -€2,512 | -10.7% |
| Furniture and vehicles | 24 | €23,575 | €21,064 | -€2,512 | -10.7% |
| Current assets | 29/58 | €133,243 | €183,479 | +€50,236 | +37.7% |
| Amounts receivable within one year | 40/41 | €37,319 | €67,205 | +€29,887 | +80.1% |
| Trade receivables | 40 | €23,365 | €23,370 | +€5 | 0.0% |
| Other amounts receivable | 41 | €13,953 | €43,836 | +€29,882 | +214.2% |
| Cash at bank and in hand | 54/58 | €94,601 | €115,311 | +€20,710 | +21.9% |
| Deferred charges and accrued income | 490/1 | €1,323 | €962 | -€361 | -27.3% |
| Total equity and liabilities | 10/49 | €156,818 | €204,542 | +€47,724 | +30.4% |
| Equity | 10/15 | €148,947 | €203,916 | +€54,969 | +36.9% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Outside capital | 11 | €3,600 | - | -€3,600 | |
| Other | 1109/19 | €3,600 | - | -€3,600 | |
| Profit (loss) carried forward | 14 | €145,347 | €200,316 | +€54,969 | +37.8% |
| Amounts payable | 17/49 | €7,871 | €626 | -€7,245 | -92.0% |
| Amounts payable within one year | 42/48 | €7,871 | €626 | -€7,245 | -92.0% |
| Trade debts | 44 | €871 | €626 | -€245 | -28.1% |
| Suppliers | 440/4 | €871 | €626 | -€245 | -28.1% |
| Taxes, remuneration and social security | 45 | €7,000 | - | -€7,000 | |
| Taxes | 450/3 | €7,000 | - | -€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,683 | €7,177 | +€2,494 | +53.2% |
| Other operating charges | 640/8 | €857 | €1,241 | +€384 | +44.8% |
| Gross operating margin | 9900 | €57,667 | €82,588 | +€24,921 | +43.2% |
| Operating profit (loss) | 9901 | €52,127 | €74,171 | +€22,044 | +42.3% |
| Financial income | 75/76B | €417 | €896 | +€480 | +115.2% |
| Recurring financial income | 75 | €417 | €896 | +€480 | +115.2% |
| Financial charges | 65/66B | €99 | €20,098 | +€19,999 | +20133.7% |
| Recurring financial charges | 65 | €99 | €112 | +€13 | +12.9% |
| Non-recurring financial charges | 66B | - | €19,986 | +€19,986 | |
| Profit (loss) for the period before taxes | 9903 | €52,444 | €54,969 | +€2,525 | +4.8% |
| Income taxes | 67/77 | €10,894 | - | -€10,894 | |
| Profit (loss) for the period | 9904 | €41,550 | €54,969 | +€13,419 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,550 | €54,969 | +€13,419 | +32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.