SIMONE CAYPHAS: 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.
SIMONE CAYPHAS
Largest movements
- Receivables within one year +€22,853
up €22,853 (+29.6%), from €77,332 to €100,186
of which Trade receivables: +€22,982
- Tangible fixed assets -€9,923
down €9,923 (-6.7%), from €147,203 to €137,281
- Cash -€3,838
down €3,838 (-5.6%), from €69,145 to €65,307
mainly Receivables within one year (-€22,853) and Tax, wage and social debts (-€18,240)
- Reserves +€45,000
up €45,000 (+55.0%), from €81,860 to €126,860
- Tax, wage and social debts -€18,240
down €18,240 (-61.4%), from €29,729 to €11,489
of which Taxes: -€16,240
- Debts after one year -€14,869
down €14,869 (-15.7%), from €94,654 to €79,785
- Gross operating margin +€3,640
up €3,640 (+4.5%), from €81,396 to €85,036
- Financial charges -€1,174
down €1,174 (-26.6%), from €4,418 to €3,244
- Write-downs -€1,162
no longer reported in 2025 (was €1,162)
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 | €296,251 | €306,667 | +€10,416 | +3.5% |
| Fixed assets | 21/28 | €147,203 | €137,281 | -€9,923 | -6.7% |
| Tangible fixed assets | 22/27 | €147,203 | €137,281 | -€9,923 | -6.7% |
| Land and buildings | 22 | €80,963 | €76,463 | -€4,500 | -5.6% |
| Plant, machinery and equipment | 23 | €7,243 | €6,839 | -€404 | -5.6% |
| Furniture and vehicles | 24 | €34,087 | €29,824 | -€4,263 | -12.5% |
| Other tangible fixed assets | 26 | €24,910 | €24,155 | -€756 | -3.0% |
| Current assets | 29/58 | €149,048 | €169,387 | +€20,339 | +13.6% |
| Amounts receivable within one year | 40/41 | €77,332 | €100,186 | +€22,853 | +29.6% |
| Trade receivables | 40 | €76,822 | €99,803 | +€22,982 | +29.9% |
| Other amounts receivable | 41 | €511 | €383 | -€128 | -25.1% |
| Cash at bank and in hand | 54/58 | €69,145 | €65,307 | -€3,838 | -5.6% |
| Deferred charges and accrued income | 490/1 | €2,571 | €3,894 | +€1,323 | +51.5% |
| Total equity and liabilities | 10/49 | €296,251 | €306,667 | +€10,416 | +3.5% |
| Equity | 10/15 | €154,381 | €199,587 | +€45,206 | +29.3% |
| Contributions | 10/11 | €12,815 | €12,815 | = | 0.0% |
| Reserves | 13 | €81,860 | €126,860 | +€45,000 | +55.0% |
| Distributable reserves | 133 | €81,860 | €126,860 | +€45,000 | +55.0% |
| Profit (loss) carried forward | 14 | €59,706 | €59,912 | +€206 | +0.3% |
| Amounts payable | 17/49 | €141,870 | €107,080 | -€34,790 | -24.5% |
| Amounts payable after more than one year | 17 | €94,654 | €79,785 | -€14,869 | -15.7% |
| Financial debts | 170/4 | €94,654 | €79,785 | -€14,869 | -15.7% |
| Amounts payable within one year | 42/48 | €46,616 | €27,295 | -€19,321 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €14,495 | €14,869 | +€374 | +2.6% |
| Trade debts | 44 | €1,670 | €937 | -€733 | -43.9% |
| Suppliers | 440/4 | €1,670 | €937 | -€733 | -43.9% |
| Taxes, remuneration and social security | 45 | €29,729 | €11,489 | -€18,240 | -61.4% |
| Taxes | 450/3 | €27,729 | €11,489 | -€16,240 | -58.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €722 | - | -€722 | |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,157 | €17,377 | +€220 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,162 | - | -€1,162 | |
| Other operating charges | 640/8 | €870 | €1,577 | +€706 | +81.2% |
| Gross operating margin | 9900 | €81,396 | €85,036 | +€3,640 | +4.5% |
| Operating profit (loss) | 9901 | €62,207 | €66,083 | +€3,875 | +6.2% |
| Financial income | 75/76B | €20 | €47 | +€27 | +133.9% |
| Recurring financial income | 75 | €20 | €47 | +€27 | +133.9% |
| Financial charges | 65/66B | €4,418 | €3,244 | -€1,174 | -26.6% |
| Recurring financial charges | 65 | €4,418 | €3,244 | -€1,174 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €57,809 | €62,886 | +€5,076 | +8.8% |
| Income taxes | 67/77 | €17,034 | €17,679 | +€645 | +3.8% |
| Profit (loss) for the period | 9904 | €40,775 | €45,206 | +€4,432 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,775 | €45,206 | +€4,432 | +10.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.