SIMPLE BUSINESS: 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.
SIMPLE BUSINESS
Largest movements
- Cash -€7,632
down €7,632 (-90.0%), from €8,479 to €847
mainly Net result for the year (-€32,343) and Trade debts (-€5,080)
- Tangible fixed assets -€6,851
down €6,851 (-42.7%), from €16,039 to €9,189
of which Furniture and vehicles: -€5,479
- Receivables within one year -€2,601
down €2,601 (-23.7%), from €10,961 to €8,360
of which Other amounts receivable: -€2,131
- Deferred charges and accrued income +€1,605
up €1,605 (+2,156%), from €74 to €1,679
- Profit (loss) carried forward -€32,343
down €32,343 (-78.6%), from -€41,158 to -€73,501
- Other debts +€21,803
up €21,803 (+109%), from €20,078 to €41,880
- Trade debts -€5,080
down €5,080 (-98.6%), from €5,150 to €70
- Gross operating margin +€9,245
up €9,245 (+26.8%), from -€34,447 to -€25,202
- Depreciation +€403
up €403 (+6.3%), from €6,447 to €6,851
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.
Derived cash bridge
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 | €35,554 | €20,075 | -€15,478 | -43.5% |
| Fixed assets | 21/28 | €16,039 | €9,189 | -€6,851 | -42.7% |
| Tangible fixed assets | 22/27 | €16,039 | €9,189 | -€6,851 | -42.7% |
| Plant, machinery and equipment | 23 | €2,574 | €1,202 | -€1,371 | -53.3% |
| Furniture and vehicles | 24 | €13,465 | €7,986 | -€5,479 | -40.7% |
| Current assets | 29/58 | €19,514 | €10,887 | -€8,628 | -44.2% |
| Amounts receivable within one year | 40/41 | €10,961 | €8,360 | -€2,601 | -23.7% |
| Trade receivables | 40 | €4,403 | €3,933 | -€470 | -10.7% |
| Other amounts receivable | 41 | €6,559 | €4,428 | -€2,131 | -32.5% |
| Cash at bank and in hand | 54/58 | €8,479 | €847 | -€7,632 | -90.0% |
| Deferred charges and accrued income | 490/1 | €74 | €1,679 | +€1,605 | +2,156% |
| Total equity and liabilities | 10/49 | €35,554 | €20,075 | -€15,478 | -43.5% |
| Equity | 10/15 | €10,326 | -€22,017 | -€32,343 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Share premium | 1100/10 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €39,084 | €39,084 | = | 0.0% |
| Distributable reserves | 133 | €39,084 | €39,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,158 | -€73,501 | -€32,343 | -78.6% |
| Amounts payable | 17/49 | €25,228 | €42,092 | +€16,864 | +66.8% |
| Amounts payable within one year | 42/48 | €25,228 | €42,092 | +€16,864 | +66.8% |
| Trade debts | 44 | €5,150 | €70 | -€5,080 | -98.6% |
| Suppliers | 440/4 | €5,150 | €70 | -€5,080 | -98.6% |
| Taxes, remuneration and social security | 45 | - | €141 | +€141 | |
| Taxes | 450/3 | - | €141 | +€141 | |
| Other amounts payable | 47/48 | €20,078 | €41,880 | +€21,803 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,447 | €6,851 | +€403 | +6.3% |
| Gross operating margin | 9900 | -€34,447 | -€25,202 | +€9,245 | +26.8% |
| Operating profit (loss) | 9901 | -€40,894 | -€32,053 | +€8,842 | +21.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €137 | €149 | +€12 | +8.8% |
| Recurring financial charges | 65 | €137 | €149 | +€12 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,031 | -€32,201 | +€8,830 | +21.5% |
| Income taxes | 67/77 | €127 | €141 | +€15 | +11.8% |
| Profit (loss) for the period | 9904 | -€41,158 | -€32,343 | +€8,815 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,158 | -€32,343 | +€8,815 | +21.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.