Simpel Trading: 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.
Simpel Trading
Largest movements
- Stocks and contracts +€341,735
up €341,735 (+62.3%), from €548,685 to €890,420
- Receivables within one year +€191,935
up €191,935 (+74.0%), from €259,294 to €451,229
of which Trade receivables: +€176,522
- Other debts +€316,825
up €316,825 (+3,578%), from €8,854 to €325,679
- Reserves +€248,734
up €248,734 (+147%), from €169,598 to €418,332
- Trade debts -€43,644
down €43,644 (-55.1%), from €79,201 to €35,557
- Gross operating margin +€222,681
up €222,681 (+129%), from €172,712 to €395,393
- Taxes +€61,088
up €61,088 (+121%), from €50,600 to €111,688
- Financial charges +€28,470
up €28,470 (+735%), from €3,872 to €32,342
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.
Derived cash bridge
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 | €1,116,254 | €1,657,574 | +€541,320 | +48.5% |
| Fixed assets | 21/28 | €1,406 | €9,688 | +€8,282 | +589% |
| Intangible fixed assets | 21 | - | €9,067 | +€9,067 | |
| Tangible fixed assets | 22/27 | €1,406 | €622 | -€784 | -55.8% |
| Furniture and vehicles | 24 | €1,406 | €622 | -€784 | -55.8% |
| Current assets | 29/58 | €1,114,848 | €1,647,886 | +€533,038 | +47.8% |
| Stocks and contracts in progress | 3 | €548,685 | €890,420 | +€341,735 | +62.3% |
| Stocks | 30/36 | €548,685 | €890,420 | +€341,735 | +62.3% |
| Amounts receivable within one year | 40/41 | €259,294 | €451,229 | +€191,935 | +74.0% |
| Trade receivables | 40 | €243,173 | €419,695 | +€176,522 | +72.6% |
| Other amounts receivable | 41 | €16,121 | €31,534 | +€15,414 | +95.6% |
| Cash at bank and in hand | 54/58 | €306,069 | €304,816 | -€1,253 | -0.4% |
| Deferred charges and accrued income | 490/1 | €800 | €1,421 | +€620 | +77.5% |
| Total equity and liabilities | 10/49 | €1,116,254 | €1,657,574 | +€541,320 | +48.5% |
| Equity | 10/15 | €172,598 | €421,332 | +€248,734 | +144% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €169,598 | €418,332 | +€248,734 | +147% |
| Distributable reserves | 133 | €169,598 | €418,332 | +€248,734 | +147% |
| Amounts payable | 17/49 | €943,656 | €1,236,242 | +€292,586 | +31.0% |
| Amounts payable after more than one year | 17 | €850,000 | €850,000 | = | 0.0% |
| Financial debts | 170/4 | €850,000 | €850,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,656 | €383,242 | +€289,586 | +309% |
| Trade debts | 44 | €79,201 | €35,557 | -€43,644 | -55.1% |
| Suppliers | 440/4 | €79,201 | €35,557 | -€43,644 | -55.1% |
| Taxes, remuneration and social security | 45 | €5,600 | €22,005 | +€16,405 | +293% |
| Taxes | 450/3 | €5,600 | €22,005 | +€16,405 | +293% |
| Other amounts payable | 47/48 | €8,854 | €325,679 | +€316,825 | +3,578% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €2,455 | +€1,745 | +246% |
| Other operating charges | 640/8 | €272 | €186 | -€86 | -31.7% |
| Gross operating margin | 9900 | €172,712 | €395,393 | +€222,681 | +129% |
| Operating profit (loss) | 9901 | €171,730 | €392,752 | +€221,023 | +129% |
| Financial income | 75/76B | €823 | €12 | -€811 | -98.5% |
| Recurring financial income | 75 | €823 | €12 | -€811 | -98.5% |
| Financial charges | 65/66B | €3,872 | €32,342 | +€28,470 | +735% |
| Recurring financial charges | 65 | €3,872 | €32,342 | +€28,470 | +735% |
| Profit (loss) for the period before taxes | 9903 | €168,681 | €360,422 | +€191,741 | +114% |
| Income taxes | 67/77 | €50,600 | €111,688 | +€61,088 | +121% |
| Profit (loss) for the period | 9904 | €118,080 | €248,734 | +€130,654 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €118,080 | €248,734 | +€130,654 | +111% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.