SIMPERIUM: 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.
SIMPERIUM
Largest movements
- Cash -€31,582
down €31,582 (-60.1%), from €52,556 to €20,974
mainly Tax, wage and social debts (-€21,207) and Net result for the year (-€8,903)
- Receivables within one year -€12,717
down €12,717 (-12.2%), from €104,255 to €91,538
of which Other amounts receivable: -€23,801
- Intangible fixed assets -€5,333
down €5,333 (-43.3%), from €12,318 to €6,984
- Tax, wage and social debts -€21,207
down €21,207 (-59.7%), from €35,505 to €14,298
- Reserves -€8,903
down €8,903 (-5.9%), from €151,833 to €142,930
of which Distributable reserves: -€8,903
- Debts after one year -€7,713
down €7,713 (-24.1%), from €31,971 to €24,258
- Trade debts -€7,124
down €7,124 (-41.3%), from €17,253 to €10,129
- Gross operating margin +€124,036
up €124,036, from -€115,843 to €8,194
- Other operating charges +€7,319
up €7,319 (+1344.3%), from €544 to €7,864
- Depreciation +€2,584
up €2,584 (+61.6%), from €4,197 to €6,781
- Taxes +€1,682
up €1,682, from -€1,506 to €176
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 | €258,635 | €211,727 | -€46,907 | -18.1% |
| Fixed assets | 21/28 | €98,949 | €94,559 | -€4,391 | -4.4% |
| Intangible fixed assets | 21 | €12,318 | €6,984 | -€5,333 | -43.3% |
| Tangible fixed assets | 22/27 | €487 | €2,089 | +€1,603 | +329.3% |
| Plant, machinery and equipment | 23 | €487 | €0 | -€487 | -100.0% |
| Furniture and vehicles | 24 | - | €2,089 | +€2,089 | |
| Financial fixed assets | 28 | €86,145 | €85,485 | -€660 | -0.8% |
| Current assets | 29/58 | €159,685 | €117,168 | -€42,517 | -26.6% |
| Amounts receivable within one year | 40/41 | €104,255 | €91,538 | -€12,717 | -12.2% |
| Trade receivables | 40 | €37,167 | €48,251 | +€11,084 | +29.8% |
| Other amounts receivable | 41 | €67,088 | €43,287 | -€23,801 | -35.5% |
| Cash at bank and in hand | 54/58 | €52,556 | €20,974 | -€31,582 | -60.1% |
| Deferred charges and accrued income | 490/1 | €2,874 | €4,657 | +€1,782 | +62.0% |
| Total equity and liabilities | 10/49 | €258,635 | €211,727 | -€46,907 | -18.1% |
| Equity | 10/15 | €164,233 | €155,330 | -€8,903 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,833 | €142,930 | -€8,903 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,973 | €141,070 | -€8,903 | -5.9% |
| Amounts payable | 17/49 | €94,401 | €56,397 | -€38,004 | -40.3% |
| Amounts payable after more than one year | 17 | €31,971 | €24,258 | -€7,713 | -24.1% |
| Financial debts | 170/4 | €31,971 | €24,258 | -€7,713 | -24.1% |
| Amounts payable within one year | 42/48 | €62,431 | €32,140 | -€30,291 | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €7,423 | €7,713 | +€290 | +3.9% |
| Financial debts | 43 | €2,250 | €0 | -€2,250 | -100.0% |
| Credit institutions | 430/8 | €2,250 | €0 | -€2,250 | -100.0% |
| Trade debts | 44 | €17,253 | €10,129 | -€7,124 | -41.3% |
| Suppliers | 440/4 | €17,253 | €10,129 | -€7,124 | -41.3% |
| Taxes, remuneration and social security | 45 | €35,505 | €14,298 | -€21,207 | -59.7% |
| Taxes | 450/3 | €35,505 | €14,298 | -€21,207 | -59.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,197 | €6,781 | +€2,584 | +61.6% |
| Other operating charges | 640/8 | €544 | €7,864 | +€7,319 | +1344.3% |
| Gross operating margin | 9900 | -€115,843 | €8,194 | +€124,036 | |
| Operating profit (loss) | 9901 | -€120,584 | -€6,452 | +€114,133 | +94.6% |
| Financial income | 75/76B | €2,536 | €2,230 | -€306 | -12.1% |
| Recurring financial income | 75 | €2,536 | €2,230 | -€306 | -12.1% |
| Financial charges | 65/66B | €3,490 | €4,506 | +€1,016 | +29.1% |
| Recurring financial charges | 65 | €3,490 | €4,506 | +€1,016 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | -€121,538 | -€8,727 | +€112,811 | +92.8% |
| Income taxes | 67/77 | -€1,506 | €176 | +€1,682 | |
| Profit (loss) for the period | 9904 | -€120,032 | -€8,903 | +€111,129 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,032 | -€8,903 | +€111,129 | +92.6% |
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.