Simon Tesla: 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 Tesla
Largest movements
- Receivables within one year +€25,758
up €25,758 (+82.6%), from €31,199 to €56,956
of which Trade receivables: +€23,119
- Cash +€2,448
up €2,448 (+10.9%), from €22,466 to €24,914
mainly Trade debts (+€23,430) and Tax, wage and social debts (+€5,116)
- Trade debts +€23,430
up €23,430 (+492.3%), from €4,760 to €28,190
- Tax, wage and social debts +€5,116
up €5,116 (+64.9%), from €7,879 to €12,995
of which Remuneration and social security: +€7,608
- Profit (loss) carried forward +€1,972
up €1,972 (+14.7%), from €13,388 to €15,360
- Other debts -€1,813
down €1,813 (-7.8%), from €23,319 to €21,506
- Staff costs +€27,842
up €27,842 (+1091.1%), from €2,552 to €30,393
- Gross operating margin +€14,805
up €14,805 (+73.9%), from €20,046 to €34,851
- Taxes -€2,372
down €2,372 (-69.3%), from €3,425 to €1,053
- Depreciation +€351
up €351 (+152.5%), from €230 to €581
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 | €54,502 | €83,201 | +€28,699 | +52.7% |
| Fixed assets | 21/28 | €530 | €747 | +€217 | +40.8% |
| Tangible fixed assets | 22/27 | €530 | €747 | +€217 | +40.8% |
| Plant, machinery and equipment | 23 | €304 | €747 | +€443 | +146.0% |
| Furniture and vehicles | 24 | €227 | €0 | -€227 | -100.0% |
| Current assets | 29/58 | €53,972 | €82,454 | +€28,483 | +52.8% |
| Amounts receivable within one year | 40/41 | €31,199 | €56,956 | +€25,758 | +82.6% |
| Trade receivables | 40 | €31,199 | €54,318 | +€23,119 | +74.1% |
| Other amounts receivable | 41 | - | €2,639 | +€2,639 | |
| Cash at bank and in hand | 54/58 | €22,466 | €24,914 | +€2,448 | +10.9% |
| Deferred charges and accrued income | 490/1 | €307 | €584 | +€277 | +90.1% |
| Total equity and liabilities | 10/49 | €54,502 | €83,201 | +€28,699 | +52.7% |
| Equity | 10/15 | €18,388 | €20,360 | +€1,972 | +10.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,388 | €15,360 | +€1,972 | +14.7% |
| Amounts payable | 17/49 | €36,114 | €62,841 | +€26,727 | +74.0% |
| Amounts payable within one year | 42/48 | €35,957 | €62,690 | +€26,734 | +74.3% |
| Trade debts | 44 | €4,760 | €28,190 | +€23,430 | +492.3% |
| Suppliers | 440/4 | €4,760 | €28,190 | +€23,430 | +492.3% |
| Taxes, remuneration and social security | 45 | €7,879 | €12,995 | +€5,116 | +64.9% |
| Taxes | 450/3 | €7,399 | €4,907 | -€2,491 | -33.7% |
| Remuneration and social security | 454/9 | €480 | €8,088 | +€7,608 | +1585.0% |
| Other amounts payable | 47/48 | €23,319 | €21,506 | -€1,813 | -7.8% |
| Accrued charges and deferred income | 492/3 | €157 | €151 | -€7 | -4.3% |
| Remuneration, social security and pensions | 62 | €2,552 | €30,393 | +€27,842 | +1091.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €581 | +€351 | +152.5% |
| Other operating charges | 640/8 | €387 | €520 | +€133 | +34.3% |
| Gross operating margin | 9900 | €20,046 | €34,851 | +€14,805 | +73.9% |
| Operating profit (loss) | 9901 | €16,877 | €3,356 | -€13,520 | -80.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €64 | €331 | +€267 | +415.2% |
| Recurring financial charges | 65 | €64 | €331 | +€267 | +415.2% |
| Profit (loss) for the period before taxes | 9903 | €16,812 | €3,025 | -€13,787 | -82.0% |
| Income taxes | 67/77 | €3,425 | €1,053 | -€2,372 | -69.3% |
| Profit (loss) for the period | 9904 | €13,388 | €1,972 | -€11,415 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,388 | €1,972 | -€11,415 | -85.3% |
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 29 September 2026 via checked.be.