SIMPLICI.TY: 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.
SIMPLICI.TY
Largest movements
- Receivables within one year +€23,705
up €23,705 (+1061.6%), from €2,233 to €25,938
of which Other amounts receivable: +€14,403
- Intangible fixed assets -€3,400
down €3,400 (-25.0%), from €13,600 to €10,200
- Tangible fixed assets -€875
down €875 (-19.3%), from €4,535 to €3,660
of which Other tangible fixed assets: -€867
- Deferred charges and accrued income +€516
new in 2023: €516
- Trade debts +€37,582
up €37,582 (+889.3%), from €4,226 to €41,808
- Profit (loss) carried forward -€9,033
down €9,033 (-67.0%), from -€13,482 to -€22,515
- Tax, wage and social debts -€6,577
no longer reported in 2023 (was €6,577)
of which Taxes: -€3,942
- Other debts -€2,150
no longer reported in 2023 (was €2,150)
- Gross operating margin +€6,910
up €6,910 (+75.2%), from -€9,190 to -€2,280
- Taxes +€816
new in 2023: €816
- Financial charges +€601
up €601 (+380.5%), from €158 to €759
- Depreciation +€415
up €415 (+9.3%), from €4,463 to €4,878
- Financial income -€338
no longer reported in 2023 (was €338)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,471 | €48,293 | +€19,822 | +69.6% |
| Formation expenses | 20 | €1,619 | €1,187 | -€432 | -26.7% |
| Fixed assets | 21/28 | €23,282 | €19,007 | -€4,275 | -18.4% |
| Intangible fixed assets | 21 | €13,600 | €10,200 | -€3,400 | -25.0% |
| Tangible fixed assets | 22/27 | €4,535 | €3,660 | -€875 | -19.3% |
| Plant, machinery and equipment | 23 | €577 | €432 | -€145 | -25.2% |
| Furniture and vehicles | 24 | - | €138 | +€138 | |
| Other tangible fixed assets | 26 | €3,958 | €3,091 | -€867 | -21.9% |
| Financial fixed assets | 28 | €5,147 | €5,147 | -€0 | 0.0% |
| Current assets | 29/58 | €3,570 | €28,099 | +€24,529 | +687.1% |
| Stocks and contracts in progress | 3 | €500 | €550 | +€50 | +10.0% |
| Stocks | 30/36 | €500 | €550 | +€50 | +10.0% |
| Amounts receivable within one year | 40/41 | €2,233 | €25,938 | +€23,705 | +1061.6% |
| Trade receivables | 40 | €2,230 | €11,532 | +€9,302 | +417.1% |
| Other amounts receivable | 41 | €3 | €14,406 | +€14,403 | +480104.0% |
| Cash at bank and in hand | 54/58 | €837 | €1,094 | +€257 | +30.7% |
| Deferred charges and accrued income | 490/1 | - | €516 | +€516 | |
| Total equity and liabilities | 10/49 | €28,471 | €48,293 | +€19,822 | +69.6% |
| Equity | 10/15 | €15,518 | €6,485 | -€9,033 | -58.2% |
| Contributions | 10/11 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,482 | -€22,515 | -€9,033 | -67.0% |
| Amounts payable | 17/49 | €12,953 | €41,808 | +€28,855 | +222.8% |
| Amounts payable within one year | 42/48 | €12,953 | €41,808 | +€28,855 | +222.8% |
| Trade debts | 44 | €4,226 | €41,808 | +€37,582 | +889.3% |
| Suppliers | 440/4 | €4,226 | €41,808 | +€37,582 | +889.3% |
| Taxes, remuneration and social security | 45 | €6,577 | - | -€6,577 | |
| Taxes | 450/3 | €3,942 | - | -€3,942 | |
| Remuneration and social security | 454/9 | €2,635 | - | -€2,635 | |
| Other amounts payable | 47/48 | €2,150 | - | -€2,150 | |
| Non-recurring operating income | 76A | - | €1,275 | +€1,275 | |
| Remuneration, social security and pensions | 62 | €9 | €299 | +€290 | +3227.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,463 | €4,878 | +€415 | +9.3% |
| Gross operating margin | 9900 | -€9,190 | -€2,280 | +€6,910 | +75.2% |
| Operating profit (loss) | 9901 | -€13,662 | -€7,458 | +€6,205 | +45.4% |
| Financial income | 75/76B | €338 | - | -€338 | |
| Recurring financial income | 75 | €338 | - | -€338 | |
| Financial charges | 65/66B | €158 | €759 | +€601 | +380.5% |
| Recurring financial charges | 65 | €158 | €759 | +€601 | +380.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,482 | -€8,217 | +€5,265 | +39.1% |
| Income taxes | 67/77 | - | €816 | +€816 | |
| Profit (loss) for the period | 9904 | -€13,482 | -€9,033 | +€4,449 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,482 | -€9,033 | +€4,449 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.