SIMPL-ICT: 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-ICT
Largest movements
- Cash +€24,600
up €24,600 (+52.2%), from €47,163 to €71,764
mainly Net result for the year (+€26,286) and Depreciation (+€20,589)
- Tangible fixed assets -€20,589
down €20,589 (-8.1%), from €255,532 to €234,943
of which Land and buildings: -€17,523
- Deferred charges and accrued income -€5,124
down €5,124 (-65.7%), from €7,798 to €2,674
- Debts after one year -€25,866
down €25,866 (-15.4%), from €168,455 to €142,589
- Reserves +€24,620
up €24,620 (+17.5%), from €140,555 to €165,176
of which Distributable reserves: +€24,620
- Gross operating margin -€13,305
down €13,305 (-16.5%), from €80,716 to €67,411
- Financial income -€5,178
down €5,178 (-73.6%), from €7,033 to €1,855
- Taxes -€4,241
down €4,241 (-27.0%), from €15,698 to €11,457
- Financial charges +€1,609
up €1,609 (+27.4%), from €5,868 to €7,478
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 | €398,434 | €400,869 | +€2,436 | +0.6% |
| Fixed assets | 21/28 | €255,532 | €234,943 | -€20,589 | -8.1% |
| Tangible fixed assets | 22/27 | €255,532 | €234,943 | -€20,589 | -8.1% |
| Land and buildings | 22 | €247,417 | €229,894 | -€17,523 | -7.1% |
| Plant, machinery and equipment | 23 | €2,767 | €1,254 | -€1,513 | -54.7% |
| Furniture and vehicles | 24 | €5,348 | €3,794 | -€1,553 | -29.0% |
| Current assets | 29/58 | €142,902 | €165,927 | +€23,025 | +16.1% |
| Amounts receivable within one year | 40/41 | €26,764 | €29,306 | +€2,543 | +9.5% |
| Trade receivables | 40 | €26,764 | €29,306 | +€2,543 | +9.5% |
| Current investments | 50/53 | €61,177 | €62,183 | +€1,006 | +1.6% |
| Cash at bank and in hand | 54/58 | €47,163 | €71,764 | +€24,600 | +52.2% |
| Deferred charges and accrued income | 490/1 | €7,798 | €2,674 | -€5,124 | -65.7% |
| Total equity and liabilities | 10/49 | €398,434 | €400,869 | +€2,436 | +0.6% |
| Equity | 10/15 | €159,155 | €183,776 | +€24,620 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,555 | €165,176 | +€24,620 | +17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €138,695 | €163,316 | +€24,620 | +17.8% |
| Amounts payable | 17/49 | €239,278 | €217,094 | -€22,185 | -9.3% |
| Amounts payable after more than one year | 17 | €168,455 | €142,589 | -€25,866 | -15.4% |
| Financial debts | 170/4 | €168,455 | €142,589 | -€25,866 | -15.4% |
| Amounts payable within one year | 42/48 | €69,506 | €73,076 | +€3,570 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €25,316 | €25,866 | +€550 | +2.2% |
| Trade debts | 44 | €4,129 | €285 | -€3,844 | -93.1% |
| Suppliers | 440/4 | €4,129 | €285 | -€3,844 | -93.1% |
| Taxes, remuneration and social security | 45 | €4,663 | €7,718 | +€3,055 | +65.5% |
| Taxes | 450/3 | €4,663 | €7,718 | +€3,055 | +65.5% |
| Other amounts payable | 47/48 | €35,399 | €39,207 | +€3,808 | +10.8% |
| Accrued charges and deferred income | 492/3 | €1,317 | €1,429 | +€111 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,178 | €20,589 | +€411 | +2.0% |
| Other operating charges | 640/8 | €3,647 | €3,456 | -€191 | -5.2% |
| Gross operating margin | 9900 | €80,716 | €67,411 | -€13,305 | -16.5% |
| Operating profit (loss) | 9901 | €56,891 | €43,366 | -€13,525 | -23.8% |
| Financial income | 75/76B | €7,033 | €1,855 | -€5,178 | -73.6% |
| Recurring financial income | 75 | €7,033 | €1,855 | -€5,178 | -73.6% |
| Financial charges | 65/66B | €5,868 | €7,478 | +€1,609 | +27.4% |
| Recurring financial charges | 65 | €5,868 | €7,478 | +€1,609 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €58,056 | €37,743 | -€20,312 | -35.0% |
| Income taxes | 67/77 | €15,698 | €11,457 | -€4,241 | -27.0% |
| Profit (loss) for the period | 9904 | €42,357 | €26,286 | -€16,071 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,357 | €26,286 | -€16,071 | -37.9% |
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 2 October 2026 via checked.be.