Simpli: what changed
Two fiscal 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.
Simpli
Largest movements
- Receivables within one year -€28,082
down €28,082 (-58.7%), from €47,812 to €19,730
of which Other amounts receivable: -€18,337
- Tangible fixed assets +€24,049
up €24,049 (+59.1%), from €40,697 to €64,747
of which Other tangible fixed assets: +€15,369
- Cash +€18,548
up €18,548 (+97.7%), from €18,976 to €37,524
mainly Receivables within one year (+€28,082) and Net result for the year (+€18,395)
- Deferred charges and accrued income +€2,138
up €2,138 (+62.9%), from €3,399 to €5,537
- Reserves +€12,758
up €12,758 (+12.7%), from €100,500 to €113,257
- Profit (loss) carried forward +€5,637
up €5,637, from -€5,637 to €0
- Trade debts +€5,537
up €5,537 (+1933.4%), from €286 to €5,823
- Current portion of long-term debt -€3,842
down €3,842 (-65.4%), from €5,875 to €2,033
- Debts after one year -€2,033
down €2,033 (-100.0%), from €2,033 to €0
- Gross operating margin +€26,796
up €26,796 (+60.1%), from €44,555 to €71,351
- Financial charges -€8,297
down €8,297 (-21.8%), from €38,054 to €29,757
- Taxes +€7,622
up €7,622 (+1679.8%), from €454 to €8,076
- Depreciation +€2,396
up €2,396 (+18.6%), from €12,913 to €15,309
- Financial income -€1,330
down €1,330 (-51.7%), from €2,572 to €1,241
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 | €110,885 | €127,538 | +€16,654 | +15.0% |
| Fixed assets | 21/28 | €40,697 | €64,747 | +€24,049 | +59.1% |
| Tangible fixed assets | 22/27 | €40,697 | €64,747 | +€24,049 | +59.1% |
| Plant, machinery and equipment | 23 | €8,065 | €18,282 | +€10,217 | +126.7% |
| Furniture and vehicles | 24 | €11,978 | €10,442 | -€1,536 | -12.8% |
| Other tangible fixed assets | 26 | €20,654 | €36,023 | +€15,369 | +74.4% |
| Current assets | 29/58 | €70,188 | €62,792 | -€7,396 | -10.5% |
| Amounts receivable within one year | 40/41 | €47,812 | €19,730 | -€28,082 | -58.7% |
| Trade receivables | 40 | €22,926 | €13,181 | -€9,745 | -42.5% |
| Other amounts receivable | 41 | €24,886 | €6,549 | -€18,337 | -73.7% |
| Cash at bank and in hand | 54/58 | €18,976 | €37,524 | +€18,548 | +97.7% |
| Deferred charges and accrued income | 490/1 | €3,399 | €5,537 | +€2,138 | +62.9% |
| Total equity and liabilities | 10/49 | €110,885 | €127,538 | +€16,654 | +15.0% |
| Equity | 10/15 | €97,363 | €115,757 | +€18,395 | +18.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €100,500 | €113,257 | +€12,758 | +12.7% |
| Distributable reserves | 133 | €100,500 | €113,257 | +€12,758 | +12.7% |
| Profit (loss) carried forward | 14 | -€5,637 | €0 | +€5,637 | |
| Amounts payable | 17/49 | €13,522 | €11,781 | -€1,741 | -12.9% |
| Amounts payable after more than one year | 17 | €2,033 | €0 | -€2,033 | -100.0% |
| Financial debts | 170/4 | €2,033 | €0 | -€2,033 | -100.0% |
| Amounts payable within one year | 42/48 | €11,489 | €11,781 | +€292 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €5,875 | €2,033 | -€3,842 | -65.4% |
| Financial debts | 43 | €182 | €66 | -€116 | -63.5% |
| Credit institutions | 430/8 | €182 | €66 | -€116 | -63.5% |
| Trade debts | 44 | €286 | €5,823 | +€5,537 | +1933.4% |
| Suppliers | 440/4 | €286 | €5,823 | +€5,537 | +1933.4% |
| Taxes, remuneration and social security | 45 | €5,145 | €3,858 | -€1,287 | -25.0% |
| Taxes | 450/3 | €5,145 | €3,858 | -€1,287 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,913 | €15,309 | +€2,396 | +18.6% |
| Other operating charges | 640/8 | €1,343 | €1,055 | -€288 | -21.4% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €44,555 | €71,351 | +€26,796 | +60.1% |
| Operating profit (loss) | 9901 | €30,299 | €54,986 | +€24,687 | +81.5% |
| Financial income | 75/76B | €2,572 | €1,241 | -€1,330 | -51.7% |
| Recurring financial income | 75 | €2,572 | €1,241 | -€1,330 | -51.7% |
| Financial charges | 65/66B | €38,054 | €29,757 | -€8,297 | -21.8% |
| Recurring financial charges | 65 | €38,054 | €29,757 | -€8,297 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,183 | €26,471 | +€31,654 | |
| Income taxes | 67/77 | €454 | €8,076 | +€7,622 | +1679.8% |
| Profit (loss) for the period | 9904 | -€5,637 | €18,395 | +€24,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,637 | €18,395 | +€24,032 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.