SIMPA TECH: 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 TECH
Largest movements
- Cash +€37,417
up €37,417 (+69.1%), from €54,183 to €91,600
mainly Net result for the year (+€38,689) and Tax, wage and social debts (+€763)
- Tangible fixed assets +€1,313
up €1,313 (+20.2%), from €6,514 to €7,827
of which Furniture and vehicles: +€1,246
- Reserves +€37,856
up €37,856 (+55.3%), from €68,450 to €106,305
- Gross operating margin -€37,561
down €37,561 (-41.7%), from €90,038 to €52,477
- Taxes -€7,921
down €7,921 (-42.4%), from €18,703 to €10,781
- Write-downs +€2,823
new in 2025: €2,823
- Depreciation -€1,859
down €1,859 (-100.0%), from €1,859 to €0
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 | €87,954 | €127,867 | +€39,913 | +45.4% |
| Fixed assets | 21/28 | €6,514 | €7,827 | +€1,313 | +20.2% |
| Tangible fixed assets | 22/27 | €6,514 | €7,827 | +€1,313 | +20.2% |
| Plant, machinery and equipment | 23 | €1,777 | €1,845 | +€67 | +3.8% |
| Furniture and vehicles | 24 | €4,737 | €5,982 | +€1,246 | +26.3% |
| Current assets | 29/58 | €81,440 | €120,040 | +€38,600 | +47.4% |
| Amounts receivable within one year | 40/41 | €22,714 | €23,958 | +€1,244 | +5.5% |
| Trade receivables | 40 | €22,714 | €23,958 | +€1,244 | +5.5% |
| Cash at bank and in hand | 54/58 | €54,183 | €91,600 | +€37,417 | +69.1% |
| Deferred charges and accrued income | 490/1 | €4,544 | €4,482 | -€62 | -1.4% |
| Total equity and liabilities | 10/49 | €87,954 | €127,867 | +€39,913 | +45.4% |
| Equity | 10/15 | €73,450 | €111,305 | +€37,856 | +51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,450 | €106,305 | +€37,856 | +55.3% |
| Distributable reserves | 133 | €68,450 | €106,305 | +€37,856 | +55.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,504 | €16,562 | +€2,058 | +14.2% |
| Amounts payable within one year | 42/48 | €14,504 | €16,562 | +€2,058 | +14.2% |
| Trade debts | 44 | €1,762 | €2,374 | +€612 | +34.7% |
| Suppliers | 440/4 | €1,762 | €2,374 | +€612 | +34.7% |
| Taxes, remuneration and social security | 45 | €12,610 | €13,373 | +€763 | +6.0% |
| Taxes | 450/3 | €12,610 | €13,373 | +€763 | +6.0% |
| Other amounts payable | 47/48 | €132 | €814 | +€682 | +517.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €0 | -€1,859 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,823 | +€2,823 | |
| Other operating charges | 640/8 | €46 | €144 | +€98 | +213.3% |
| Gross operating margin | 9900 | €90,038 | €52,477 | -€37,561 | -41.7% |
| Operating profit (loss) | 9901 | €88,133 | €49,510 | -€38,623 | -43.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €181 | €40 | -€140 | -77.6% |
| Recurring financial charges | 65 | €181 | €40 | -€140 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €87,952 | €49,470 | -€38,482 | -43.8% |
| Income taxes | 67/77 | €18,703 | €10,781 | -€7,921 | -42.4% |
| Profit (loss) for the period | 9904 | €69,250 | €38,689 | -€30,561 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,250 | €38,689 | -€30,561 | -44.1% |
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 30 September 2026 via checked.be.