SIMPLEX MUNDITIIS: 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.
What changed
SIMPLEX MUNDITIIS
NACE 71.112, Activities of interior architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€23,477
2024 · €1,645-€25,122
Equity
€116,872
2024 · €140,349-€23,477
Cash
€8,739
2024 · €3,383+€5,355
Balance sheet total
€706,726
2024 · €752,356-€45,629
Largest movements
Assets
- Tangible fixed assets -€36,473
down €36,473 (-5.5%), from €665,525 to €629,051
of which Land and buildings: -€33,183
- Stocks and contracts -€13,300
down €13,300 (-19.3%), from €69,069 to €55,769
Equity and liabilities
- Debts after one year -€34,682
down €34,682 (-8.4%), from €413,171 to €378,489
- Profit (loss) carried forward -€23,477
down €23,477 (-90.2%), from -€26,038 to -€49,515
- Other debts +€8,597
up €8,597 (+27.1%), from €31,684 to €40,281
Income statement
- Gross operating margin -€27,987
down €27,987 (-43.4%), from €64,523 to €36,536
- Financial charges -€1,701
down €1,701 (-10.7%), from €15,967 to €14,266
- Staff costs -€807
down €807 (-52.5%), from €1,536 to €730
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.
Result 2024
€1,645
Gross operating margin
-€27,987
Staff costs
+€807
Depreciation
+€326
Other operating charges
-€111
Financial income
-€5
Financial charges
+€1,701
Taxes
+€148
Result 2025
-€23,477
raises the resultlowers the result
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.
From operations
+€40,541
Investment
-€3,608
Financing
-€31,578
Cash 2024
€3,383
From operations (derived)
+€40,541
Net result for the year
-€23,477
Depreciation
+€40,081
Stocks and contracts
+€13,300
Receivables within one year
+€3,355
Deferred charges and accrued income
-€2,144
Trade debts
+€4,147
Tax, wage and social debts
+€4,014
Other debts
+€8,597
Accrued charges and deferred income
-€7,333
Investment (derived)
-€3,608
Investment in fixed assets (net)
-€3,608
Financing
-€31,578
Debts after one year
-€34,682
Current portion of long-term debt
+€1,090
Short-term financial debts
+€2,014
Cash 2025
€8,739
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €752,356 | €706,726 | -€45,629 | -6.1% |
| Fixed assets | 21/28 | €665,525 | €629,051 | -€36,473 | -5.5% |
| Tangible fixed assets | 22/27 | €665,525 | €629,051 | -€36,473 | -5.5% |
| Land and buildings | 22 | €633,277 | €600,094 | -€33,183 | -5.2% |
| Plant, machinery and equipment | 23 | €31,588 | €28,496 | -€3,092 | -9.8% |
| Furniture and vehicles | 24 | €659 | €461 | -€198 | -30.0% |
| Current assets | 29/58 | €86,831 | €77,675 | -€9,156 | -10.5% |
| Stocks and contracts in progress | 3 | €69,069 | €55,769 | -€13,300 | -19.3% |
| Stocks | 30/36 | €69,069 | €55,769 | -€13,300 | -19.3% |
| Amounts receivable within one year | 40/41 | €12,391 | €9,036 | -€3,355 | -27.1% |
| Trade receivables | 40 | €11,932 | €8,509 | -€3,423 | -28.7% |
| Other amounts receivable | 41 | €459 | €527 | +€68 | +14.7% |
| Cash at bank and in hand | 54/58 | €3,383 | €8,739 | +€5,355 | +158% |
| Deferred charges and accrued income | 490/1 | €1,987 | €4,131 | +€2,144 | +108% |
| Total equity and liabilities | 10/49 | €752,356 | €706,726 | -€45,629 | -6.1% |
| Equity | 10/15 | €140,349 | €116,872 | -€23,477 | -16.7% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €6,387 | €6,387 | = | 0.0% |
| Distributable reserves | 133 | €6,387 | €6,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,038 | -€49,515 | -€23,477 | -90.2% |
| Amounts payable | 17/49 | €612,006 | €589,854 | -€22,152 | -3.6% |
| Amounts payable after more than one year | 17 | €413,171 | €378,489 | -€34,682 | -8.4% |
| Financial debts | 170/4 | €413,171 | €378,489 | -€34,682 | -8.4% |
| Amounts payable within one year | 42/48 | €96,168 | €116,031 | +€19,863 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €33,592 | €34,682 | +€1,090 | +3.2% |
| Financial debts | 43 | €24,986 | €27,000 | +€2,014 | +8.1% |
| Credit institutions | 430/8 | €24,986 | €27,000 | +€2,014 | +8.1% |
| Trade debts | 44 | €4,776 | €8,923 | +€4,147 | +86.8% |
| Suppliers | 440/4 | €4,776 | €8,923 | +€4,147 | +86.8% |
| Taxes, remuneration and social security | 45 | €1,131 | €5,145 | +€4,014 | +355% |
| Taxes | 450/3 | €1,131 | €5,145 | +€4,014 | +355% |
| Other amounts payable | 47/48 | €31,684 | €40,281 | +€8,597 | +27.1% |
| Accrued charges and deferred income | 492/3 | €102,667 | €95,334 | -€7,333 | -7.1% |
| Remuneration, social security and pensions | 62 | €1,536 | €730 | -€807 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,407 | €40,081 | -€326 | -0.8% |
| Other operating charges | 640/8 | €4,831 | €4,943 | +€111 | +2.3% |
| Gross operating margin | 9900 | €64,523 | €36,536 | -€27,987 | -43.4% |
| Operating profit (loss) | 9901 | €17,748 | -€9,218 | -€26,966 | |
| Financial income | 75/76B | €11 | €6 | -€5 | -47.7% |
| Recurring financial income | 75 | €11 | €6 | -€5 | -47.7% |
| Financial charges | 65/66B | €15,967 | €14,266 | -€1,701 | -10.7% |
| Recurring financial charges | 65 | €15,967 | €14,266 | -€1,701 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €1,792 | -€23,479 | -€25,270 | |
| Income taxes | 67/77 | €146 | -€2 | -€148 | |
| Profit (loss) for the period | 9904 | €1,645 | -€23,477 | -€25,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,645 | -€23,477 | -€25,122 |
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 31 October 2026 via checked.be.