Simplicité: 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.
Simplicité
Largest movements
- Receivables within one year +€256,516
new in 2025: €256,516
- Tangible fixed assets -€172,425
no longer reported in 2025 (was €172,425)
of which Land and buildings: -€158,349
- Reserves +€127,900
up €127,900 (+748.0%), from €17,100 to €145,000
of which Distributable reserves: +€145,000
- Other debts -€93,526
down €93,526 (-85.2%), from €109,771 to €16,245
- Tax, wage and social debts +€59,835
up €59,835 (+1192.5%), from €5,018 to €64,853
- Debts after one year -€48,240
down €48,240 (-84.7%), from €56,974 to €8,734
- Profit (loss) carried forward +€43,149
up €43,149, from -€42,552 to €597
- Gross operating margin +€252,804
up €252,804 (+1204.1%), from €20,995 to €273,799
- Taxes +€62,818
up €62,818 (+10644.6%), from €590 to €63,408
- Depreciation -€17,537
down €17,537 (-56.5%), from €31,046 to €13,510
- Other operating charges +€5,147
up €5,147 (+700.5%), from €735 to €5,881
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 | €172,425 | €256,516 | +€84,091 | +48.8% |
| Fixed assets | 21/28 | €172,425 | - | -€172,425 | |
| Tangible fixed assets | 22/27 | €172,425 | - | -€172,425 | |
| Land and buildings | 22 | €158,349 | - | -€158,349 | |
| Furniture and vehicles | 24 | €14,076 | - | -€14,076 | |
| Current assets | 29/58 | €0 | €256,516 | +€256,515 | +197319584.6% |
| Amounts receivable within one year | 40/41 | - | €256,516 | +€256,516 | |
| Other amounts receivable | 41 | - | €256,516 | +€256,516 | |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €172,425 | €256,516 | +€84,091 | +48.8% |
| Equity | 10/15 | -€17,392 | €153,657 | +€171,049 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €17,100 | €145,000 | +€127,900 | +748.0% |
| Tax-exempt reserves | 132 | €17,100 | - | -€17,100 | |
| Distributable reserves | 133 | - | €145,000 | +€145,000 | |
| Profit (loss) carried forward | 14 | -€42,552 | €597 | +€43,149 | |
| Amounts payable | 17/49 | €189,817 | €102,858 | -€86,959 | -45.8% |
| Amounts payable after more than one year | 17 | €56,974 | €8,734 | -€48,240 | -84.7% |
| Financial debts | 170/4 | €56,974 | €8,734 | -€48,240 | -84.7% |
| Amounts payable within one year | 42/48 | €128,843 | €94,124 | -€34,719 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €12,301 | €8,351 | -€3,951 | -32.1% |
| Financial debts | 43 | €1,753 | €1,138 | -€615 | -35.1% |
| Credit institutions | 430/8 | €1,753 | €1,138 | -€615 | -35.1% |
| Trade debts | 44 | - | €3,537 | +€3,537 | |
| Suppliers | 440/4 | - | €3,537 | +€3,537 | |
| Taxes, remuneration and social security | 45 | €5,018 | €64,853 | +€59,835 | +1192.5% |
| Taxes | 450/3 | €5,018 | €64,853 | +€59,835 | +1192.5% |
| Other amounts payable | 47/48 | €109,771 | €16,245 | -€93,526 | -85.2% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,046 | €13,510 | -€17,537 | -56.5% |
| Other operating charges | 640/8 | €735 | €5,881 | +€5,147 | +700.5% |
| Gross operating margin | 9900 | €20,995 | €273,799 | +€252,804 | +1204.1% |
| Operating profit (loss) | 9901 | -€10,786 | €254,408 | +€265,194 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,417 | €2,851 | -€1,565 | -35.4% |
| Recurring financial charges | 65 | €4,417 | €2,851 | -€1,565 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,202 | €251,557 | +€266,760 | |
| Income taxes | 67/77 | €590 | €63,408 | +€62,818 | +10644.6% |
| Profit (loss) for the period | 9904 | -€15,792 | €188,149 | +€203,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,792 | €188,149 | +€203,942 |
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 10 October 2026 via checked.be.