SIMPL.: 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.
SIMPL.
Largest movements
- Intangible fixed assets -€15,344
down €15,344 (-100.0%), from €15,344 to €0
- Cash -€6,142
down €6,142 (-66.2%), from €9,274 to €3,132
mainly Net result for the year (-€17,740) and Other debts (-€6,317)
- Tangible fixed assets -€4,412
down €4,412 (-56.1%), from €7,867 to €3,455
- Receivables within one year -€3,297
down €3,297 (-26.0%), from €12,697 to €9,400
of which Trade receivables: -€3,297
- Deferred charges and accrued income -€2,585
down €2,585 (-47.8%), from €5,411 to €2,826
- Profit (loss) carried forward -€17,740
down €17,740 (-63.3%), from -€28,044 to -€45,785
- Other debts -€6,317
down €6,317 (-16.7%), from €37,788 to €31,471
- Trade debts -€4,197
down €4,197 (-38.7%), from €10,852 to €6,655
- Current portion of long-term debt -€2,432
down €2,432 (-48.3%), from €5,035 to €2,602
- Short-term financial debts -€1,192
down €1,192 (-82.2%), from €1,450 to €258
- Gross operating margin +€21,393
up €21,393, from -€19,964 to €1,429
- Depreciation -€923
down €923 (-5.0%), from €18,537 to €17,614
- Financial charges -€208
down €208 (-16.1%), from €1,287 to €1,080
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 | €50,743 | €18,962 | -€31,781 | -62.6% |
| Fixed assets | 21/28 | €23,362 | €3,605 | -€19,757 | -84.6% |
| Intangible fixed assets | 21 | €15,344 | €0 | -€15,344 | -100.0% |
| Tangible fixed assets | 22/27 | €7,867 | €3,455 | -€4,412 | -56.1% |
| Furniture and vehicles | 24 | €7,867 | €3,455 | -€4,412 | -56.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €27,381 | €15,357 | -€12,024 | -43.9% |
| Amounts receivable within one year | 40/41 | €12,697 | €9,400 | -€3,297 | -26.0% |
| Trade receivables | 40 | €9,817 | €6,519 | -€3,297 | -33.6% |
| Other amounts receivable | 41 | €2,880 | €2,880 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,274 | €3,132 | -€6,142 | -66.2% |
| Deferred charges and accrued income | 490/1 | €5,411 | €2,826 | -€2,585 | -47.8% |
| Total equity and liabilities | 10/49 | €50,743 | €18,962 | -€31,781 | -62.6% |
| Equity | 10/15 | -€9,444 | -€27,185 | -€17,740 | -187.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€28,044 | -€45,785 | -€17,740 | -63.3% |
| Amounts payable | 17/49 | €60,187 | €46,147 | -€14,041 | -23.3% |
| Amounts payable after more than one year | 17 | €2,457 | €2,752 | +€295 | +12.0% |
| Financial debts | 170/4 | €2,457 | €2,752 | +€295 | +12.0% |
| Amounts payable within one year | 42/48 | €57,730 | €43,376 | -€14,354 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €5,035 | €2,602 | -€2,432 | -48.3% |
| Financial debts | 43 | €1,450 | €258 | -€1,192 | -82.2% |
| Other loans | 439 | €1,450 | €258 | -€1,192 | -82.2% |
| Trade debts | 44 | €10,852 | €6,655 | -€4,197 | -38.7% |
| Suppliers | 440/4 | €10,852 | €6,655 | -€4,197 | -38.7% |
| Taxes, remuneration and social security | 45 | €2,605 | €2,389 | -€216 | -8.3% |
| Taxes | 450/3 | €2,605 | €2,389 | -€216 | -8.3% |
| Other amounts payable | 47/48 | €37,788 | €31,471 | -€6,317 | -16.7% |
| Accrued charges and deferred income | 492/3 | €0 | €19 | +€19 | |
| Non-recurring operating income | 76A | - | €7,156 | +€7,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,537 | €17,614 | -€923 | -5.0% |
| Other operating charges | 640/8 | €676 | €522 | -€154 | -22.7% |
| Gross operating margin | 9900 | -€19,964 | €1,429 | +€21,393 | |
| Operating profit (loss) | 9901 | -€39,177 | -€16,708 | +€22,469 | +57.4% |
| Financial income | 75/76B | €52 | €112 | +€60 | +116.9% |
| Recurring financial income | 75 | €52 | €112 | +€60 | +116.9% |
| Financial charges | 65/66B | €1,287 | €1,080 | -€208 | -16.1% |
| Recurring financial charges | 65 | €1,287 | €1,080 | -€208 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,413 | -€17,675 | +€22,737 | +56.3% |
| Income taxes | 67/77 | €128 | €65 | -€63 | -49.2% |
| Profit (loss) for the period | 9904 | -€40,541 | -€17,740 | +€22,800 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,541 | -€17,740 | +€22,800 | +56.2% |
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 6 October 2026 via checked.be.