Simpelweg: 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.
Simpelweg
Largest movements
- Tangible fixed assets +€680,393
up €680,393 (+44.4%), from €1.5m to €2.2m
of which Land and buildings: +€704,805
- Cash +€76,945
up €76,945 (+2098.4%), from €3,667 to €80,612
mainly Net result for the year (+€393,743) and Short-term financial debts (+€285,000)
- Profit (loss) carried forward +€371,192
no longer reported in 2025 (was -€371,192)
- Short-term financial debts +€285,000
new in 2025: €285,000
- Tax, wage and social debts +€34,549
up €34,549 (+791.9%), from €4,363 to €38,911
- Other debts +€31,854
up €31,854 (+17.6%), from €180,664 to €212,517
- Gross operating margin +€661,474
up €661,474 (+1219.4%), from €54,247 to €715,721
- Depreciation +€171,172
up €171,172 (+223.4%), from €76,621 to €247,793
- Taxes +€38,848
new in 2025: €38,848
- Financial charges +€15,709
up €15,709 (+2630.5%), from €597 to €16,306
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 | €1,538,685 | €2,292,998 | +€754,313 | +49.0% |
| Fixed assets | 21/28 | €1,531,993 | €2,212,386 | +€680,393 | +44.4% |
| Tangible fixed assets | 22/27 | €1,531,993 | €2,212,386 | +€680,393 | +44.4% |
| Land and buildings | 22 | €1,459,360 | €2,164,165 | +€704,805 | +48.3% |
| Plant, machinery and equipment | 23 | €12,100 | - | -€12,100 | |
| Furniture and vehicles | 24 | €60,533 | €48,221 | -€12,312 | -20.3% |
| Current assets | 29/58 | €6,692 | €80,612 | +€73,920 | +1104.6% |
| Amounts receivable within one year | 40/41 | €3,025 | - | -€3,025 | |
| Trade receivables | 40 | €3,025 | - | -€3,025 | |
| Cash at bank and in hand | 54/58 | €3,667 | €80,612 | +€76,945 | +2098.4% |
| Total equity and liabilities | 10/49 | €1,538,685 | €2,292,998 | +€754,313 | +49.0% |
| Equity | 10/15 | €1,332,408 | €1,726,150 | +€393,743 | +29.6% |
| Contributions | 10/11 | €1,703,600 | €1,703,600 | = | 0.0% |
| Reserves | 13 | - | €22,550 | +€22,550 | |
| Distributable reserves | 133 | - | €22,550 | +€22,550 | |
| Profit (loss) carried forward | 14 | -€371,192 | - | +€371,192 | |
| Amounts payable | 17/49 | €206,277 | €566,848 | +€360,571 | +174.8% |
| Amounts payable after more than one year | 17 | €8,337 | €4,413 | -€3,925 | -47.1% |
| Financial debts | 170/4 | €8,337 | €4,413 | -€3,925 | -47.1% |
| Amounts payable within one year | 42/48 | €195,290 | €541,070 | +€345,780 | +177.1% |
| Current portion of amounts payable after more than one year | 42 | €3,477 | €3,925 | +€448 | +12.9% |
| Financial debts | 43 | - | €285,000 | +€285,000 | |
| Credit institutions | 430/8 | - | €285,000 | +€285,000 | |
| Trade debts | 44 | €6,786 | €716 | -€6,070 | -89.4% |
| Suppliers | 440/4 | €6,786 | €716 | -€6,070 | -89.4% |
| Taxes, remuneration and social security | 45 | €4,363 | €38,911 | +€34,549 | +791.9% |
| Taxes | 450/3 | €4,363 | €38,911 | +€34,549 | +791.9% |
| Other amounts payable | 47/48 | €180,664 | €212,517 | +€31,854 | +17.6% |
| Accrued charges and deferred income | 492/3 | €2,650 | €21,366 | +€18,716 | +706.2% |
| Remuneration, social security and pensions | 62 | €104 | - | -€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,621 | €247,793 | +€171,172 | +223.4% |
| Other operating charges | 640/8 | €6,376 | €7,230 | +€854 | +13.4% |
| Non-recurring operating charges | 66A | - | €11,800 | +€11,800 | |
| Gross operating margin | 9900 | €54,247 | €715,721 | +€661,474 | +1219.4% |
| Operating profit (loss) | 9901 | -€28,854 | €448,897 | +€477,751 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €597 | €16,306 | +€15,709 | +2630.5% |
| Recurring financial charges | 65 | €597 | €16,306 | +€15,709 | +2630.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,448 | €432,591 | +€462,039 | |
| Income taxes | 67/77 | - | €38,848 | +€38,848 | |
| Profit (loss) for the period | 9904 | -€29,448 | €393,743 | +€423,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,448 | €393,743 | +€423,191 |
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 5 October 2026 via checked.be.