SIMPLE AS IT: what changed
What changed
SIMPLE AS IT
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€54,030
2024 · €56,739-€2,709
Equity
€346,750
2024 · €323,720+€23,030
Cash
€312,358
2024 · €255,410+€56,948
Balance sheet total
€363,577
2024 · €332,114+€31,463
Largest movements
Assets
- Cash +€56,948
up €56,948 (+22.3%), from €255,410 to €312,358
mainly Net result for the year (+€54,030) and Receivables within one year (+€29,664)
- Receivables within one year -€29,664
down €29,664 (-45.8%), from €64,779 to €35,115
of which Other amounts receivable: -€30,113
Equity and liabilities
- Reserves +€22,000
up €22,000 (+7.6%), from €287,860 to €309,860
- Tax, wage and social debts +€8,384
up €8,384 (+389%), from €2,154 to €10,537
of which Taxes: +€5,669
Income statement
- Other operating charges -€2,543
down €2,543 (-78.9%), from €3,226 to €682
- Gross operating margin -€2,518
down €2,518 (-3.1%), from €82,052 to €79,534
- Depreciation +€1,656
up €1,656 (+101%), from €1,632 to €3,288
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€56,739
Gross operating margin
-€2,518
Depreciation
-€1,656
Other operating charges
+€2,543
Financial income
-€703
Financial charges
-€410
Taxes
+€34
Result 2025
€54,030
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€93,576
Investment
-€5,628
Financing
-€31,000
Cash 2024
€255,410
From operations (derived)
+€93,576
Net result for the year
+€54,030
Depreciation
+€3,288
Receivables within one year
+€29,664
Deferred charges and accrued income
-€1,839
Trade debts
-€698
Tax, wage and social debts
+€8,384
Other debts
+€87
Accrued charges and deferred income
+€660
Investment (derived)
-€5,628
Investment in fixed assets (net)
-€5,628
Financing
-€31,000
Contributions, distributions and other
-€31,000
Cash 2025
€312,358
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,114 | €363,577 | +€31,463 | +9.5% |
| Fixed assets | 21/28 | €9,660 | €12,001 | +€2,340 | +24.2% |
| Tangible fixed assets | 22/27 | €9,500 | €11,841 | +€2,340 | +24.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,389 | €6,380 | +€3,991 | +167% |
| Other tangible fixed assets | 26 | €7,111 | €5,461 | -€1,650 | -23.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €322,454 | €351,576 | +€29,123 | +9.0% |
| Amounts receivable within one year | 40/41 | €64,779 | €35,115 | -€29,664 | -45.8% |
| Trade receivables | 40 | €34,667 | €35,115 | +€448 | +1.3% |
| Other amounts receivable | 41 | €30,113 | €0 | -€30,113 | -100% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €255,410 | €312,358 | +€56,948 | +22.3% |
| Deferred charges and accrued income | 490/1 | €264 | €2,103 | +€1,839 | +696% |
| Total equity and liabilities | 10/49 | €332,114 | €363,577 | +€31,463 | +9.5% |
| Equity | 10/15 | €323,720 | €346,750 | +€23,030 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €287,860 | €309,860 | +€22,000 | +7.6% |
| Distributable reserves | 133 | €287,860 | €309,860 | +€22,000 | +7.6% |
| Profit (loss) carried forward | 14 | €29,660 | €30,690 | +€1,030 | +3.5% |
| Amounts payable | 17/49 | €8,394 | €16,827 | +€8,433 | +100% |
| Amounts payable within one year | 42/48 | €8,394 | €16,167 | +€7,773 | +92.6% |
| Trade debts | 44 | €2,841 | €2,143 | -€698 | -24.6% |
| Suppliers | 440/4 | €2,841 | €2,143 | -€698 | -24.6% |
| Taxes, remuneration and social security | 45 | €2,154 | €10,537 | +€8,384 | +389% |
| Taxes | 450/3 | €2,154 | €7,822 | +€5,669 | +263% |
| Remuneration and social security | 454/9 | €0 | €2,715 | +€2,715 | |
| Other amounts payable | 47/48 | €3,400 | €3,487 | +€87 | +2.6% |
| Accrued charges and deferred income | 492/3 | €0 | €660 | +€660 | |
| Non-recurring operating income | 76A | €12,407 | - | -€12,407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €3,288 | +€1,656 | +101% |
| Other operating charges | 640/8 | €3,226 | €682 | -€2,543 | -78.9% |
| Gross operating margin | 9900 | €82,052 | €79,534 | -€2,518 | -3.1% |
| Operating profit (loss) | 9901 | €77,195 | €75,564 | -€1,630 | -2.1% |
| Financial income | 75/76B | €2,080 | €1,377 | -€703 | -33.8% |
| Recurring financial income | 75 | €2,080 | €1,377 | -€703 | -33.8% |
| Financial charges | 65/66B | €758 | €1,168 | +€410 | +54.0% |
| Recurring financial charges | 65 | €758 | €1,168 | +€410 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €78,517 | €75,774 | -€2,743 | -3.5% |
| Income taxes | 67/77 | €21,777 | €21,744 | -€34 | -0.2% |
| Profit (loss) for the period | 9904 | €56,739 | €54,030 | -€2,709 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,739 | €54,030 | -€2,709 | -4.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.