Simpelaere: 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.
Simpelaere
Largest movements
- Cash -€26,287
down €26,287 (-86.3%), from €30,445 to €4,159
mainly Other debts (-€17,591) and Deferred charges and accrued income (-€9,020)
- Deferred charges and accrued income +€9,020
new in 2025: €9,020
- Tangible fixed assets +€5,014
new in 2025: €5,014
of which Land and buildings: +€3,966
- Other debts -€17,591
down €17,591 (-92.4%), from €19,035 to €1,444
- Trade debts +€3,138
up €3,138 (+244.2%), from €1,285 to €4,423
- Reserves +€2,444
up €2,444 (+173.0%), from €1,413 to €3,857
- Gross operating margin +€4,710
up €4,710 (+186.7%), from €2,523 to €7,233
- Depreciation +€2,786
new in 2025: €2,786
- Taxes +€835
up €835 (+170.7%), from €489 to €1,324
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 | €30,445 | €18,193 | -€12,252 | -40.2% |
| Fixed assets | 21/28 | - | €5,014 | +€5,014 | |
| Tangible fixed assets | 22/27 | - | €5,014 | +€5,014 | |
| Land and buildings | 22 | - | €3,966 | +€3,966 | |
| Plant, machinery and equipment | 23 | - | €1,048 | +€1,048 | |
| Current assets | 29/58 | €30,445 | €13,179 | -€17,266 | -56.7% |
| Cash at bank and in hand | 54/58 | €30,445 | €4,159 | -€26,287 | -86.3% |
| Deferred charges and accrued income | 490/1 | - | €9,020 | +€9,020 | |
| Total equity and liabilities | 10/49 | €30,445 | €18,193 | -€12,252 | -40.2% |
| Equity | 10/15 | €6,413 | €8,857 | +€2,444 | +38.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,413 | €3,857 | +€2,444 | +173.0% |
| Distributable reserves | 133 | €1,413 | €3,857 | +€2,444 | +173.0% |
| Amounts payable | 17/49 | €24,033 | €9,336 | -€14,696 | -61.2% |
| Amounts payable within one year | 42/48 | €24,033 | €9,336 | -€14,696 | -61.2% |
| Trade debts | 44 | €1,285 | €4,423 | +€3,138 | +244.2% |
| Suppliers | 440/4 | €1,285 | €4,423 | +€3,138 | +244.2% |
| Taxes, remuneration and social security | 45 | €3,713 | €3,469 | -€244 | -6.6% |
| Taxes | 450/3 | €3,713 | €3,469 | -€244 | -6.6% |
| Other amounts payable | 47/48 | €19,035 | €1,444 | -€17,591 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,786 | +€2,786 | |
| Other operating charges | 640/8 | €621 | €657 | +€36 | +5.7% |
| Gross operating margin | 9900 | €2,523 | €7,233 | +€4,710 | +186.7% |
| Operating profit (loss) | 9901 | €1,902 | €3,790 | +€1,888 | +99.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | - | €22 | +€22 | |
| Recurring financial charges | 65 | - | €22 | +€22 | |
| Profit (loss) for the period before taxes | 9903 | €1,902 | €3,768 | +€1,866 | +98.1% |
| Income taxes | 67/77 | €489 | €1,324 | +€835 | +170.7% |
| Profit (loss) for the period | 9904 | €1,413 | €2,444 | +€1,031 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,413 | €2,444 | +€1,031 | +73.0% |
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 7 October 2026 via checked.be.