SIMPERL: 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.
SIMPERL
Largest movements
- Tangible fixed assets -€13,671
down €13,671 (-2.9%), from €463,678 to €450,007
of which Land and buildings: -€11,075
- Stocks and contracts -€7,926
down €7,926 (-21.8%), from €36,300 to €28,374
- Cash +€5,764
up €5,764, from €0 to €5,764
mainly Debts after one year (+€41,861) and Depreciation (+€13,671)
- Debts after one year +€41,861
up €41,861 (+11.1%), from €378,661 to €420,522
of which Financial debts: +€33,161
- Current portion of long-term debt -€31,433
down €31,433 (-59.6%), from €52,744 to €21,311
- Short-term financial debts -€13,713
down €13,713 (-100.0%), from €13,713 to €0
- Tax, wage and social debts -€7,843
down €7,843 (-43.2%), from €18,158 to €10,315
of which Taxes: -€6,593
- Reserves -€6,253
down €6,253 (-32.4%), from €19,277 to €13,024
of which Distributable reserves: -€6,253
- Gross operating margin -€11,557
down €11,557 (-26.6%), from €43,388 to €31,831
- Financial charges +€6,062
up €6,062 (+42.6%), from €14,239 to €20,301
- Taxes -€3,388
down €3,388 (-96.0%), from €3,528 to €141
- Other operating charges -€1,566
down €1,566 (-24.6%), from €6,375 to €4,809
- Financial income -€1,566
down €1,566 (-65.2%), from €2,404 to €838
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 | €507,987 | €488,667 | -€19,320 | -3.8% |
| Fixed assets | 21/28 | €464,140 | €450,469 | -€13,671 | -2.9% |
| Tangible fixed assets | 22/27 | €463,678 | €450,007 | -€13,671 | -2.9% |
| Land and buildings | 22 | €452,710 | €441,635 | -€11,075 | -2.4% |
| Plant, machinery and equipment | 23 | €7,135 | €5,767 | -€1,368 | -19.2% |
| Furniture and vehicles | 24 | €3,832 | €2,605 | -€1,227 | -32.0% |
| Financial fixed assets | 28 | €463 | €463 | = | 0.0% |
| Current assets | 29/58 | €43,847 | €38,197 | -€5,649 | -12.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €36,300 | €28,374 | -€7,926 | -21.8% |
| Stocks | 30/36 | €36,300 | €28,374 | -€7,926 | -21.8% |
| Amounts receivable within one year | 40/41 | €7,546 | €4,059 | -€3,488 | -46.2% |
| Trade receivables | 40 | €3,513 | €4,059 | +€546 | +15.5% |
| Other amounts receivable | 41 | €4,033 | €0 | -€4,033 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €5,764 | +€5,764 | |
| Total equity and liabilities | 10/49 | €507,987 | €488,667 | -€19,320 | -3.8% |
| Equity | 10/15 | €38,818 | €32,564 | -€6,253 | -16.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Revaluation surpluses | 12 | €19,539 | €19,539 | = | 0.0% |
| Reserves | 13 | €19,277 | €13,024 | -€6,253 | -32.4% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €9,277 | €3,024 | -€6,253 | -67.4% |
| Amounts payable | 17/49 | €469,169 | €456,102 | -€13,067 | -2.8% |
| Amounts payable after more than one year | 17 | €378,661 | €420,522 | +€41,861 | +11.1% |
| Financial debts | 170/4 | €355,186 | €388,346 | +€33,161 | +9.3% |
| Other amounts payable | 178/9 | €23,475 | €32,175 | +€8,700 | +37.1% |
| Amounts payable within one year | 42/48 | €90,508 | €35,538 | -€54,970 | -60.7% |
| Current portion of amounts payable after more than one year | 42 | €52,744 | €21,311 | -€31,433 | -59.6% |
| Financial debts | 43 | €13,713 | €0 | -€13,713 | -100.0% |
| Credit institutions | 430/8 | €13,713 | €0 | -€13,713 | -100.0% |
| Trade debts | 44 | €5,894 | €3,912 | -€1,982 | -33.6% |
| Suppliers | 440/4 | €5,894 | €3,912 | -€1,982 | -33.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,158 | €10,315 | -€7,843 | -43.2% |
| Taxes | 450/3 | €16,908 | €10,315 | -€6,593 | -39.0% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,671 | €13,671 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €820 | €0 | -€820 | -100.0% |
| Other operating charges | 640/8 | €6,375 | €4,809 | -€1,566 | -24.6% |
| Gross operating margin | 9900 | €43,388 | €31,831 | -€11,557 | -26.6% |
| Operating profit (loss) | 9901 | €22,521 | €13,351 | -€9,170 | -40.7% |
| Financial income | 75/76B | €2,404 | €838 | -€1,566 | -65.2% |
| Recurring financial income | 75 | €2,404 | €838 | -€1,566 | -65.2% |
| Financial charges | 65/66B | €14,239 | €20,301 | +€6,062 | +42.6% |
| Recurring financial charges | 65 | €14,239 | €20,301 | +€6,062 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €10,686 | -€6,112 | -€16,798 | |
| Income taxes | 67/77 | €3,528 | €141 | -€3,388 | -96.0% |
| Profit (loss) for the period | 9904 | €7,158 | -€6,253 | -€13,411 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,158 | -€6,253 | -€13,411 |
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 28 September 2026 via checked.be.