Simplicity Chasers: 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.
Simplicity Chasers
Largest movements
- Current investments +€72,500
up €72,500 (+56.9%), from €127,500 to €200,000
- Cash +€61,328
up €61,328 (+307.5%), from €19,944 to €81,273
mainly Net result for the year (+€136,773) and Depreciation (+€12,408)
- Receivables within one year -€5,560
down €5,560 (-14.6%), from €38,211 to €32,651
of which Trade receivables: -€5,082
- Reserves +€133,273
up €133,273 (+79.0%), from €168,628 to €301,901
- Tax, wage and social debts -€12,087
down €12,087 (-19.9%), from €60,849 to €48,761
- Other debts +€3,789
up €3,789 (+582.1%), from €651 to €4,440
- Gross operating margin -€46,288
down €46,288 (-20.0%), from €231,326 to €185,038
- Taxes -€13,298
down €13,298 (-25.5%), from €52,233 to €38,934
- Financial income +€2,955
up €2,955 (+552.4%), from €535 to €3,490
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 | €234,263 | €361,987 | +€127,724 | +54.5% |
| Fixed assets | 21/28 | €48,172 | €47,607 | -€565 | -1.2% |
| Tangible fixed assets | 22/27 | €48,112 | €47,547 | -€565 | -1.2% |
| Plant, machinery and equipment | 23 | - | €1,369 | +€1,369 | |
| Furniture and vehicles | 24 | €48,112 | €36,537 | -€11,575 | -24.1% |
| Other tangible fixed assets | 26 | - | €9,641 | +€9,641 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €186,091 | €314,380 | +€128,289 | +68.9% |
| Amounts receivable within one year | 40/41 | €38,211 | €32,651 | -€5,560 | -14.6% |
| Trade receivables | 40 | €37,734 | €32,651 | -€5,082 | -13.5% |
| Other amounts receivable | 41 | €478 | €0 | -€478 | -100.0% |
| Current investments | 50/53 | €127,500 | €200,000 | +€72,500 | +56.9% |
| Cash at bank and in hand | 54/58 | €19,944 | €81,273 | +€61,328 | +307.5% |
| Deferred charges and accrued income | 490/1 | €436 | €456 | +€21 | +4.7% |
| Total equity and liabilities | 10/49 | €234,263 | €361,987 | +€127,724 | +54.5% |
| Equity | 10/15 | €170,628 | €303,901 | +€133,273 | +78.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €168,628 | €301,901 | +€133,273 | +79.0% |
| Distributable reserves | 133 | €168,628 | €301,901 | +€133,273 | +79.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €63,634 | €58,086 | -€5,549 | -8.7% |
| Amounts payable within one year | 42/48 | €63,634 | €58,086 | -€5,549 | -8.7% |
| Trade debts | 44 | €2,135 | €4,885 | +€2,750 | +128.8% |
| Suppliers | 440/4 | €2,135 | €4,885 | +€2,750 | +128.8% |
| Taxes, remuneration and social security | 45 | €60,849 | €48,761 | -€12,087 | -19.9% |
| Taxes | 450/3 | €60,849 | €48,761 | -€12,087 | -19.9% |
| Other amounts payable | 47/48 | €651 | €4,440 | +€3,789 | +582.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,558 | €12,408 | +€1,850 | +17.5% |
| Other operating charges | 640/8 | €141 | €155 | +€15 | +10.5% |
| Gross operating margin | 9900 | €231,326 | €185,038 | -€46,288 | -20.0% |
| Operating profit (loss) | 9901 | €220,627 | €172,475 | -€48,152 | -21.8% |
| Financial income | 75/76B | €535 | €3,490 | +€2,955 | +552.4% |
| Recurring financial income | 75 | €535 | €3,490 | +€2,955 | +552.4% |
| Financial charges | 65/66B | €301 | €257 | -€44 | -14.5% |
| Recurring financial charges | 65 | €301 | €257 | -€44 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €220,861 | €175,707 | -€45,154 | -20.4% |
| Income taxes | 67/77 | €52,233 | €38,934 | -€13,298 | -25.5% |
| Profit (loss) for the period | 9904 | €168,628 | €136,773 | -€31,855 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €168,628 | €136,773 | -€31,855 | -18.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.