Simpla: 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.
Simpla
Largest movements
- Cash -€221,809
down €221,809 (-36.9%), from €600,937 to €379,128
mainly Contributions, distributions and other (-€470,588) and Receivables within one year (-€23,767)
- Tangible fixed assets -€32,905
down €32,905 (-22.5%), from €146,223 to €113,318
of which Furniture and vehicles: -€31,911
- Receivables within one year +€23,767
up €23,767 (+213.6%), from €11,129 to €34,896
of which Trade receivables: +€22,688
- Current investments +€18,000
up €18,000 (+38.7%), from €46,500 to €64,500
- Reserves -€231,522
down €231,522 (-29.8%), from €776,443 to €544,921
- Tax, wage and social debts +€14,849
up €14,849 (+124.3%), from €11,943 to €26,792
of which Taxes: +€10,284
- Gross operating margin -€4,080
down €4,080 (-1.1%), from €359,751 to €355,671
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 | €808,821 | €594,578 | -€214,242 | -26.5% |
| Fixed assets | 21/28 | €146,373 | €113,468 | -€32,905 | -22.5% |
| Tangible fixed assets | 22/27 | €146,223 | €113,318 | -€32,905 | -22.5% |
| Plant, machinery and equipment | 23 | €4,392 | €3,492 | -€900 | -20.5% |
| Furniture and vehicles | 24 | €111,287 | €79,376 | -€31,911 | -28.7% |
| Other tangible fixed assets | 26 | €30,544 | €30,450 | -€94 | -0.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €662,448 | €481,111 | -€181,337 | -27.4% |
| Amounts receivable within one year | 40/41 | €11,129 | €34,896 | +€23,767 | +213.6% |
| Trade receivables | 40 | €6,599 | €29,287 | +€22,688 | +343.8% |
| Other amounts receivable | 41 | €4,529 | €5,609 | +€1,079 | +23.8% |
| Current investments | 50/53 | €46,500 | €64,500 | +€18,000 | +38.7% |
| Cash at bank and in hand | 54/58 | €600,937 | €379,128 | -€221,809 | -36.9% |
| Deferred charges and accrued income | 490/1 | €3,882 | €2,587 | -€1,296 | -33.4% |
| Total equity and liabilities | 10/49 | €808,821 | €594,578 | -€214,242 | -26.5% |
| Equity | 10/15 | €786,443 | €554,921 | -€231,522 | -29.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €776,443 | €544,921 | -€231,522 | -29.8% |
| Distributable reserves | 133 | €776,443 | €544,921 | -€231,522 | -29.8% |
| Amounts payable | 17/49 | €22,377 | €39,657 | +€17,280 | +77.2% |
| Amounts payable within one year | 42/48 | €22,023 | €39,657 | +€17,634 | +80.1% |
| Trade debts | 44 | €9,980 | €11,814 | +€1,834 | +18.4% |
| Suppliers | 440/4 | €9,980 | €11,814 | +€1,834 | +18.4% |
| Taxes, remuneration and social security | 45 | €11,943 | €26,792 | +€14,849 | +124.3% |
| Taxes | 450/3 | €11,943 | €22,227 | +€10,284 | +86.1% |
| Remuneration and social security | 454/9 | - | €4,565 | +€4,565 | |
| Other amounts payable | 47/48 | €100 | €1,051 | +€951 | +951.2% |
| Accrued charges and deferred income | 492/3 | €354 | - | -€354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,647 | €45,058 | +€411 | +0.9% |
| Other operating charges | 640/8 | €923 | €1,113 | +€189 | +20.5% |
| Gross operating margin | 9900 | €359,751 | €355,671 | -€4,080 | -1.1% |
| Operating profit (loss) | 9901 | €314,181 | €309,500 | -€4,680 | -1.5% |
| Financial income | 75/76B | €1,444 | €4,778 | +€3,334 | +230.9% |
| Recurring financial income | 75 | €1,444 | €4,778 | +€3,334 | +230.9% |
| Financial charges | 65/66B | €911 | €632 | -€279 | -30.6% |
| Recurring financial charges | 65 | €911 | €632 | -€279 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €314,714 | €313,647 | -€1,067 | -0.3% |
| Income taxes | 67/77 | €75,486 | €74,581 | -€905 | -1.2% |
| Profit (loss) for the period | 9904 | €239,228 | €239,066 | -€163 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €239,228 | €239,066 | -€163 | -0.1% |
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 12 October 2026 via checked.be.