SIMPL Consult: 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.
SIMPL Consult
Largest movements
- Tangible fixed assets +€102,557
up €102,557 (+52.0%), from €197,222 to €299,779
of which Land and buildings: +€96,894
- Receivables within one year -€24,886
down €24,886 (-32.6%), from €76,261 to €51,375
of which Other amounts receivable: -€13,022
- Cash -€11,468
down €11,468 (-19.0%), from €60,287 to €48,819
mainly Investment in fixed assets (net) (-€111,007) and Contributions, distributions and other (-€85,000)
- Deferred charges and accrued income -€5,004
down €5,004 (-88.2%), from €5,671 to €667
- Debts after one year +€30,705
up €30,705 (+13.4%), from €229,097 to €259,801
- Tax, wage and social debts -€23,897
down €23,897 (-76.1%), from €31,390 to €7,493
- Trade debts +€17,043
up €17,043 (+332%), from €5,135 to €22,177
- Current portion of long-term debt +€16,138
up €16,138 (+93.8%), from €17,213 to €33,351
- Reserves +€11,885
up €11,885 (+582%), from €2,042 to €13,927
- Gross operating margin +€16,004
up €16,004 (+11.6%), from €137,910 to €153,914
- Taxes +€8,021
up €8,021 (+28.7%), from €27,990 to €36,012
- Depreciation +€2,827
up €2,827 (+34.0%), from €8,322 to €11,150
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,142 | €405,640 | +€58,499 | +16.9% |
| Fixed assets | 21/28 | €204,922 | €304,779 | +€99,857 | +48.7% |
| Tangible fixed assets | 22/27 | €197,222 | €299,779 | +€102,557 | +52.0% |
| Land and buildings | 22 | €188,450 | €285,344 | +€96,894 | +51.4% |
| Furniture and vehicles | 24 | €8,772 | €14,435 | +€5,663 | +64.6% |
| Financial fixed assets | 28 | €7,700 | €5,000 | -€2,700 | -35.1% |
| Current assets | 29/58 | €142,220 | €100,861 | -€41,359 | -29.1% |
| Amounts receivable within one year | 40/41 | €76,261 | €51,375 | -€24,886 | -32.6% |
| Trade receivables | 40 | €47,661 | €35,797 | -€11,864 | -24.9% |
| Other amounts receivable | 41 | €28,600 | €15,578 | -€13,022 | -45.5% |
| Cash at bank and in hand | 54/58 | €60,287 | €48,819 | -€11,468 | -19.0% |
| Deferred charges and accrued income | 490/1 | €5,671 | €667 | -€5,004 | -88.2% |
| Total equity and liabilities | 10/49 | €347,142 | €405,640 | +€58,499 | +16.9% |
| Equity | 10/15 | €22,042 | €33,927 | +€11,885 | +53.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,042 | €13,927 | +€11,885 | +582% |
| Distributable reserves | 133 | €2,042 | €13,927 | +€11,885 | +582% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €325,100 | €371,713 | +€46,613 | +14.3% |
| Amounts payable after more than one year | 17 | €229,097 | €259,801 | +€30,705 | +13.4% |
| Financial debts | 170/4 | €229,097 | €259,801 | +€30,705 | +13.4% |
| Amounts payable within one year | 42/48 | €95,886 | €109,121 | +€13,235 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €17,213 | €33,351 | +€16,138 | +93.8% |
| Trade debts | 44 | €5,135 | €22,177 | +€17,043 | +332% |
| Suppliers | 440/4 | €5,135 | €22,177 | +€17,043 | +332% |
| Taxes, remuneration and social security | 45 | €31,390 | €7,493 | -€23,897 | -76.1% |
| Taxes | 450/3 | €31,390 | €7,493 | -€23,897 | -76.1% |
| Other amounts payable | 47/48 | €42,147 | €46,099 | +€3,952 | +9.4% |
| Accrued charges and deferred income | 492/3 | €118 | €2,791 | +€2,673 | +2,268% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,322 | €11,150 | +€2,827 | +34.0% |
| Other operating charges | 640/8 | €884 | €999 | +€115 | +13.0% |
| Gross operating margin | 9900 | €137,910 | €153,914 | +€16,004 | +11.6% |
| Operating profit (loss) | 9901 | €128,704 | €141,765 | +€13,062 | +10.1% |
| Financial income | 75/76B | €840 | €381 | -€459 | -54.7% |
| Recurring financial income | 75 | €840 | €381 | -€459 | -54.7% |
| Financial charges | 65/66B | €9,406 | €9,249 | -€157 | -1.7% |
| Recurring financial charges | 65 | €9,406 | €9,249 | -€157 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €120,137 | €132,897 | +€12,759 | +10.6% |
| Income taxes | 67/77 | €27,990 | €36,012 | +€8,021 | +28.7% |
| Profit (loss) for the period | 9904 | €92,147 | €96,885 | +€4,738 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,147 | €96,885 | +€4,738 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.