SIMPLEXITY: 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.
SIMPLEXITY
Largest movements
- Cash +€12,384
up €12,384 (+12.7%), from €97,342 to €109,726
mainly Other debts (+€33,208) and Net result for the year (+€29,495)
- Receivables within one year +€3,321
up €3,321 (+7.9%), from €42,111 to €45,432
of which Trade receivables: +€4,676
- Tangible fixed assets -€1,616
down €1,616 (-49.3%), from €3,275 to €1,659
- Other debts +€33,208
up €33,208 (+223%), from €14,923 to €48,131
- Profit (loss) carried forward -€20,505
down €20,505 (-26.7%), from €76,930 to €56,425
- Tax, wage and social debts +€4,871
up €4,871 (+32.2%), from €15,112 to €19,983
of which Taxes: +€3,271
- Trade debts -€2,831
down €2,831 (-18.5%), from €15,333 to €12,503
- Gross operating margin +€37,273
up €37,273 (+70.2%), from €53,059 to €90,332
- Staff costs +€6,947
up €6,947 (+17.2%), from €40,441 to €47,387
- Taxes +€5,290
up €5,290 (+128%), from €4,125 to €9,415
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 | €143,946 | €158,691 | +€14,745 | +10.2% |
| Fixed assets | 21/28 | €3,365 | €1,750 | -€1,616 | -48.0% |
| Tangible fixed assets | 22/27 | €3,275 | €1,659 | -€1,616 | -49.3% |
| Furniture and vehicles | 24 | €3,275 | €1,659 | -€1,616 | -49.3% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €140,581 | €156,941 | +€16,361 | +11.6% |
| Amounts receivable within one year | 40/41 | €42,111 | €45,432 | +€3,321 | +7.9% |
| Trade receivables | 40 | €39,718 | €44,394 | +€4,676 | +11.8% |
| Other amounts receivable | 41 | €2,392 | €1,037 | -€1,355 | -56.6% |
| Cash at bank and in hand | 54/58 | €97,342 | €109,726 | +€12,384 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,784 | +€656 | +58.1% |
| Total equity and liabilities | 10/49 | €143,946 | €158,691 | +€14,745 | +10.2% |
| Equity | 10/15 | €97,545 | €77,040 | -€20,505 | -21.0% |
| Contributions | 10/11 | €20,500 | €20,500 | = | 0.0% |
| Reserves | 13 | €115 | €115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €115 | €115 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,930 | €56,425 | -€20,505 | -26.7% |
| Amounts payable | 17/49 | €46,401 | €81,651 | +€35,250 | +76.0% |
| Amounts payable within one year | 42/48 | €46,401 | €81,651 | +€35,250 | +76.0% |
| Financial debts | 43 | €1,033 | €1,034 | +€1 | +0.1% |
| Credit institutions | 430/8 | €1,033 | €0 | -€1,033 | -100% |
| Other loans | 439 | - | €1,034 | +€1,034 | |
| Trade debts | 44 | €15,333 | €12,503 | -€2,831 | -18.5% |
| Suppliers | 440/4 | €15,333 | €12,503 | -€2,831 | -18.5% |
| Taxes, remuneration and social security | 45 | €15,112 | €19,983 | +€4,871 | +32.2% |
| Taxes | 450/3 | €10,229 | €13,500 | +€3,271 | +32.0% |
| Remuneration and social security | 454/9 | €4,883 | €6,483 | +€1,600 | +32.8% |
| Other amounts payable | 47/48 | €14,923 | €48,131 | +€33,208 | +223% |
| Remuneration, social security and pensions | 62 | €40,441 | €47,387 | +€6,947 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | €1,616 | +€288 | +21.7% |
| Other operating charges | 640/8 | €1,796 | €969 | -€827 | -46.0% |
| Gross operating margin | 9900 | €53,059 | €90,332 | +€37,273 | +70.2% |
| Operating profit (loss) | 9901 | €9,495 | €40,360 | +€30,865 | +325% |
| Financial income | 75/76B | €2 | €72 | +€71 | +4,448% |
| Recurring financial income | 75 | €2 | €72 | +€71 | +4,448% |
| Financial charges | 65/66B | €2,136 | €1,522 | -€613 | -28.7% |
| Recurring financial charges | 65 | €2,136 | €1,522 | -€613 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €7,361 | €38,910 | +€31,549 | +429% |
| Income taxes | 67/77 | €4,125 | €9,415 | +€5,290 | +128% |
| Profit (loss) for the period | 9904 | €3,236 | €29,495 | +€26,259 | +811% |
| Profit (loss) for the period to be appropriated | 9905 | €3,236 | €29,495 | +€26,259 | +811% |
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 22 October 2026 via checked.be.