SIMPA SOLUTIONS: 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.
SIMPA SOLUTIONS
Largest movements
- Cash +€57,810
up €57,810 (+81.0%), from €71,386 to €129,196
mainly Debts after one year (+€100,000) and Other debts (+€4,914)
- Deferred charges and accrued income +€22,987
new in 2025: €22,987
- Debts after one year +€100,000
new in 2025: €100,000
- Tax, wage and social debts -€18,392
no longer reported in 2025 (was €18,392)
- Other debts +€4,914
up €4,914 (+406.4%), from €1,209 to €6,123
- Profit (loss) carried forward -€3,149
new in 2025: -€3,149
- Gross operating margin -€67,816
down €67,816, from €66,030 to -€1,786
- Taxes -€17,924
down €17,924 (-97.5%), from €18,392 to €468
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 | €74,849 | €156,721 | +€81,872 | +109.4% |
| Current assets | 29/58 | €74,849 | €156,721 | +€81,872 | +109.4% |
| Amounts receivable within one year | 40/41 | €3,462 | €4,538 | +€1,076 | +31.1% |
| Trade receivables | 40 | €2,159 | €1,537 | -€622 | -28.8% |
| Other amounts receivable | 41 | €1,303 | €3,001 | +€1,698 | +130.3% |
| Cash at bank and in hand | 54/58 | €71,386 | €129,196 | +€57,810 | +81.0% |
| Deferred charges and accrued income | 490/1 | - | €22,987 | +€22,987 | |
| Total equity and liabilities | 10/49 | €74,849 | €156,721 | +€81,872 | +109.4% |
| Equity | 10/15 | €52,105 | €48,957 | -€3,149 | -6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,105 | €47,105 | = | 0.0% |
| Distributable reserves | 133 | €47,105 | €47,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,149 | -€3,149 | |
| Amounts payable | 17/49 | €22,743 | €107,764 | +€85,021 | +373.8% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €22,743 | €7,764 | -€14,979 | -65.9% |
| Trade debts | 44 | €3,142 | €1,642 | -€1,501 | -47.8% |
| Suppliers | 440/4 | €3,142 | €1,642 | -€1,501 | -47.8% |
| Taxes, remuneration and social security | 45 | €18,392 | - | -€18,392 | |
| Taxes | 450/3 | €18,392 | - | -€18,392 | |
| Other amounts payable | 47/48 | €1,209 | €6,123 | +€4,914 | +406.4% |
| Other operating charges | 640/8 | €533 | €523 | -€11 | -2.0% |
| Gross operating margin | 9900 | €66,030 | -€1,786 | -€67,816 | |
| Operating profit (loss) | 9901 | €65,497 | -€2,308 | -€67,806 | |
| Financial charges | 65/66B | - | €372 | +€372 | |
| Recurring financial charges | 65 | - | €372 | +€372 | |
| Profit (loss) for the period before taxes | 9903 | €65,497 | -€2,681 | -€68,178 | |
| Income taxes | 67/77 | €18,392 | €468 | -€17,924 | -97.5% |
| Profit (loss) for the period | 9904 | €47,105 | -€3,149 | -€50,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,105 | -€3,149 | -€50,254 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.