SIMPA: what changed
What changed
SIMPA
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
-€18,358
2024 · -€18,734+€376
Equity
-€14,418
2024 · €3,940-€18,358
Cash
€2,127
2024 · €2,513-€387
Balance sheet total
€194,505
2024 · €211,182-€16,677
Largest movements
Assets
- Stocks and contracts -€13,687
down €13,687 (-8.8%), from €155,717 to €142,030
- Receivables within one year -€2,603
down €2,603 (-4.9%), from €52,951 to €50,348
of which Trade receivables: -€6,895
Equity and liabilities
- Profit (loss) carried forward -€18,358
down €18,358 (-39.8%), from -€46,125 to -€64,483
- Trade debts +€4,587
up €4,587 (+26.0%), from €17,611 to €22,198
- Other debts -€2,374
down €2,374 (-1.4%), from €169,838 to €167,464
Income statement
- Gross operating margin +€230
up €230 (+1.3%), from -€18,106 to -€17,876
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,734
Gross operating margin
+€230
Other operating charges
+€63
Financial charges
+€83
Taxes
-€1
Result 2025
-€18,358
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€387
Investment
€0
Financing
€0
Cash 2024
€2,513
From operations (derived)
-€387
Net result for the year
-€18,358
Stocks and contracts
+€13,687
Receivables within one year
+€2,603
Trade debts
+€4,587
Tax, wage and social debts
-€17
Advances received
-€515
Other debts
-€2,374
Cash 2025
€2,127
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,182 | €194,505 | -€16,677 | -7.9% |
| Current assets | 29/58 | €211,182 | €194,505 | -€16,677 | -7.9% |
| Stocks and contracts in progress | 3 | €155,717 | €142,030 | -€13,687 | -8.8% |
| Stocks | 30/36 | €155,717 | €142,030 | -€13,687 | -8.8% |
| Amounts receivable within one year | 40/41 | €52,951 | €50,348 | -€2,603 | -4.9% |
| Trade receivables | 40 | €50,421 | €43,526 | -€6,895 | -13.7% |
| Other amounts receivable | 41 | €2,531 | €6,822 | +€4,292 | +170% |
| Cash at bank and in hand | 54/58 | €2,513 | €2,127 | -€387 | -15.4% |
| Total equity and liabilities | 10/49 | €211,182 | €194,505 | -€16,677 | -7.9% |
| Equity | 10/15 | €3,940 | -€14,418 | -€18,358 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €65 | €65 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65 | €65 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65 | €65 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,125 | -€64,483 | -€18,358 | -39.8% |
| Amounts payable | 17/49 | €207,242 | €208,922 | +€1,681 | +0.8% |
| Amounts payable within one year | 42/48 | €194,242 | €195,922 | +€1,681 | +0.9% |
| Trade debts | 44 | €17,611 | €22,198 | +€4,587 | +26.0% |
| Suppliers | 440/4 | €17,611 | €22,198 | +€4,587 | +26.0% |
| Advances received on contracts in progress | 46 | €6,500 | €5,985 | -€515 | -7.9% |
| Taxes, remuneration and social security | 45 | €293 | €276 | -€17 | -5.9% |
| Taxes | 450/3 | €293 | €276 | -€17 | -5.9% |
| Other amounts payable | 47/48 | €169,838 | €167,464 | -€2,374 | -1.4% |
| Accrued charges and deferred income | 492/3 | €13,000 | €13,000 | = | 0.0% |
| Other operating charges | 640/8 | €116 | €53 | -€63 | -54.3% |
| Gross operating margin | 9900 | -€18,106 | -€17,876 | +€230 | +1.3% |
| Operating profit (loss) | 9901 | -€18,222 | -€17,929 | +€293 | +1.6% |
| Financial charges | 65/66B | €432 | €349 | -€83 | -19.3% |
| Recurring financial charges | 65 | €432 | €349 | -€83 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,655 | -€18,278 | +€377 | +2.0% |
| Income taxes | 67/77 | €79 | €80 | +€1 | +1.5% |
| Profit (loss) for the period | 9904 | -€18,734 | -€18,358 | +€376 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,734 | -€18,358 | +€376 | +2.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.