SIMPIus: 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.
SIMPIus
Largest movements
- Cash +€55,459
new in 2025: €55,459
mainly Net result for the year (+€48,086) and Deferred charges and accrued income (+€24,314)
- Deferred charges and accrued income -€24,314
down €24,314 (-99.4%), from €24,469 to €156
- Receivables within one year +€18,512
up €18,512 (+451%), from €4,103 to €22,615
of which Other amounts receivable: +€15,294
- Profit (loss) carried forward +€48,086
up €48,086 (+245%), from €19,665 to €67,752
- Tax, wage and social debts +€3,698
up €3,698 (+58.5%), from €6,323 to €10,021
of which Taxes: +€2,938
- Trade debts -€2,543
down €2,543 (-93.3%), from €2,726 to €183
- Gross operating margin +€36,019
up €36,019 (+136%), from €26,491 to €62,509
- Taxes +€6,953
up €6,953 (+114%), from €6,074 to €13,027
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 | €29,714 | €78,956 | +€49,241 | +166% |
| Fixed assets | 21/28 | €1,142 | €726 | -€417 | -36.5% |
| Tangible fixed assets | 22/27 | €1,142 | €726 | -€417 | -36.5% |
| Plant, machinery and equipment | 23 | €1,142 | €726 | -€417 | -36.5% |
| Current assets | 29/58 | €28,572 | €78,230 | +€49,658 | +174% |
| Amounts receivable within one year | 40/41 | €4,103 | €22,615 | +€18,512 | +451% |
| Trade receivables | 40 | €3,546 | €6,764 | +€3,218 | +90.7% |
| Other amounts receivable | 41 | €556 | €15,850 | +€15,294 | +2,749% |
| Cash at bank and in hand | 54/58 | - | €55,459 | +€55,459 | |
| Deferred charges and accrued income | 490/1 | €24,469 | €156 | -€24,314 | -99.4% |
| Total equity and liabilities | 10/49 | €29,714 | €78,956 | +€49,241 | +166% |
| Equity | 10/15 | €20,665 | €68,752 | +€48,086 | +233% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,665 | €67,752 | +€48,086 | +245% |
| Amounts payable | 17/49 | €9,049 | €10,204 | +€1,155 | +12.8% |
| Amounts payable within one year | 42/48 | €9,049 | €10,204 | +€1,155 | +12.8% |
| Trade debts | 44 | €2,726 | €183 | -€2,543 | -93.3% |
| Suppliers | 440/4 | €2,726 | €183 | -€2,543 | -93.3% |
| Taxes, remuneration and social security | 45 | €6,323 | €10,021 | +€3,698 | +58.5% |
| Taxes | 450/3 | €6,163 | €9,101 | +€2,938 | +47.7% |
| Remuneration and social security | 454/9 | €160 | €920 | +€760 | +475% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €417 | +€309 | +285% |
| Other operating charges | 640/8 | €342 | €789 | +€448 | +131% |
| Gross operating margin | 9900 | €26,491 | €62,509 | +€36,019 | +136% |
| Operating profit (loss) | 9901 | €26,041 | €61,303 | +€35,263 | +135% |
| Financial income | 75/76B | €2 | €0 | -€2 | -88.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -88.0% |
| Financial charges | 65/66B | €304 | €190 | -€114 | -37.5% |
| Recurring financial charges | 65 | €304 | €190 | -€114 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €25,739 | €61,113 | +€35,375 | +137% |
| Income taxes | 67/77 | €6,074 | €13,027 | +€6,953 | +114% |
| Profit (loss) for the period | 9904 | €19,665 | €48,086 | +€28,421 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €19,665 | €48,086 | +€28,421 | +145% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.