SIMPLFIN: 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.
SIMPLFIN
Largest movements
- Cash +€21,327
up €21,327 (+528.7%), from €4,034 to €25,361
mainly Debts after one year (+€24,816) and Net result for the year (+€17,505)
- Tangible fixed assets +€20,636
new in 2025: €20,636
- Current investments +€5,853
up €5,853 (+1200.0%), from €488 to €6,341
- Receivables within one year +€2,455
up €2,455 (+34.9%), from €7,024 to €9,479
of which Other amounts receivable: +€2,282
- Debts after one year +€24,816
new in 2025: €24,816
- Profit (loss) carried forward +€17,505
up €17,505 (+607.1%), from €2,883 to €20,388
- Tax, wage and social debts +€4,269
up €4,269 (+85.3%), from €5,002 to €9,271
of which Taxes: +€6,819
- Current portion of long-term debt +€4,196
new in 2025: €4,196
- Other debts -€919
no longer reported in 2025 (was €919)
- Gross operating margin +€29,854
up €29,854 (+453.8%), from €6,579 to €36,433
- Depreciation +€8,780
up €8,780 (+1367.5%), from €642 to €9,422
- Taxes +€3,607
up €3,607 (+185.4%), from €1,946 to €5,553
- Financial charges +€2,263
up €2,263 (+2492.2%), from €91 to €2,354
- Other operating charges +€615
up €615 (+60.1%), from €1,023 to €1,638
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 | €12,336 | €62,493 | +€50,157 | +406.6% |
| Formation expenses | 20 | €287 | - | -€287 | |
| Fixed assets | 21/28 | - | €20,636 | +€20,636 | |
| Tangible fixed assets | 22/27 | - | €20,636 | +€20,636 | |
| Furniture and vehicles | 24 | - | €20,636 | +€20,636 | |
| Current assets | 29/58 | €12,050 | €41,857 | +€29,807 | +247.4% |
| Amounts receivable within one year | 40/41 | €7,024 | €9,479 | +€2,455 | +34.9% |
| Trade receivables | 40 | €7,024 | €7,196 | +€172 | +2.4% |
| Other amounts receivable | 41 | - | €2,282 | +€2,282 | |
| Current investments | 50/53 | €488 | €6,341 | +€5,853 | +1200.0% |
| Cash at bank and in hand | 54/58 | €4,034 | €25,361 | +€21,327 | +528.7% |
| Deferred charges and accrued income | 490/1 | €504 | €677 | +€172 | +34.2% |
| Total equity and liabilities | 10/49 | €12,336 | €62,493 | +€50,157 | +406.6% |
| Equity | 10/15 | €5,883 | €23,388 | +€17,505 | +297.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,883 | €20,388 | +€17,505 | +607.1% |
| Amounts payable | 17/49 | €6,453 | €39,104 | +€32,652 | +506.0% |
| Amounts payable after more than one year | 17 | - | €24,816 | +€24,816 | |
| Financial debts | 170/4 | - | €24,816 | +€24,816 | |
| Amounts payable within one year | 42/48 | €6,453 | €14,288 | +€7,835 | +121.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,196 | +€4,196 | |
| Trade debts | 44 | €532 | €821 | +€289 | +54.4% |
| Suppliers | 440/4 | €532 | €821 | +€289 | +54.4% |
| Taxes, remuneration and social security | 45 | €5,002 | €9,271 | +€4,269 | +85.3% |
| Taxes | 450/3 | €2,452 | €9,271 | +€6,819 | +278.0% |
| Remuneration and social security | 454/9 | €2,550 | - | -€2,550 | |
| Other amounts payable | 47/48 | €919 | - | -€919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €642 | €9,422 | +€8,780 | +1367.5% |
| Other operating charges | 640/8 | €1,023 | €1,638 | +€615 | +60.1% |
| Gross operating margin | 9900 | €6,579 | €36,433 | +€29,854 | +453.8% |
| Operating profit (loss) | 9901 | €4,914 | €25,373 | +€20,459 | +416.4% |
| Financial income | 75/76B | €6 | €39 | +€33 | +532.8% |
| Recurring financial income | 75 | €6 | €39 | +€33 | +532.8% |
| Financial charges | 65/66B | €91 | €2,354 | +€2,263 | +2492.2% |
| Recurring financial charges | 65 | €91 | €2,354 | +€2,263 | +2492.2% |
| Profit (loss) for the period before taxes | 9903 | €4,829 | €23,058 | +€18,229 | +377.5% |
| Income taxes | 67/77 | €1,946 | €5,553 | +€3,607 | +185.4% |
| Profit (loss) for the period | 9904 | €2,883 | €17,505 | +€14,622 | +507.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,883 | €17,505 | +€14,622 | +507.1% |
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 11 October 2026 via checked.be.