SIMPLICITY IM: 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.
SIMPLICITY IM
Largest movements
- Receivables within one year +€10,709
up €10,709 (+137%), from €7,829 to €18,539
- Cash +€1,780
up €1,780 (+3.9%), from €45,410 to €47,191
mainly Net result for the year (+€33,520) and Other debts (+€27,922)
- Other debts +€27,922
up €27,922 (+293%), from €9,534 to €37,456
- Trade debts -€10,849
down €10,849 (-70.4%), from €15,403 to €4,554
- Tax, wage and social debts -€5,091
down €5,091 (-41.9%), from €12,142 to €7,051
- Gross operating margin +€33,839
up €33,839 (+183%), from €18,497 to €52,337
- Taxes +€12,161
up €12,161 (+278%), from €4,368 to €16,528
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.
Derived cash bridge
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 | €57,539 | €69,520 | +€11,981 | +20.8% |
| Fixed assets | 21/28 | €2,651 | €2,046 | -€605 | -22.8% |
| Tangible fixed assets | 22/27 | €2,401 | €1,796 | -€605 | -25.2% |
| Furniture and vehicles | 24 | €2,401 | €1,796 | -€605 | -25.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €54,888 | €67,475 | +€12,586 | +22.9% |
| Amounts receivable within one year | 40/41 | €7,829 | €18,539 | +€10,709 | +137% |
| Trade receivables | 40 | €7,829 | €18,539 | +€10,709 | +137% |
| Cash at bank and in hand | 54/58 | €45,410 | €47,191 | +€1,780 | +3.9% |
| Deferred charges and accrued income | 490/1 | €1,648 | €1,745 | +€97 | +5.9% |
| Total equity and liabilities | 10/49 | €57,539 | €69,520 | +€11,981 | +20.8% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,079 | €49,060 | +€11,981 | +32.3% |
| Amounts payable within one year | 42/48 | €37,079 | €49,060 | +€11,981 | +32.3% |
| Trade debts | 44 | €15,403 | €4,554 | -€10,849 | -70.4% |
| Suppliers | 440/4 | €15,403 | €4,554 | -€10,849 | -70.4% |
| Taxes, remuneration and social security | 45 | €12,142 | €7,051 | -€5,091 | -41.9% |
| Taxes | 450/3 | €12,142 | €7,051 | -€5,091 | -41.9% |
| Other amounts payable | 47/48 | €9,534 | €37,456 | +€27,922 | +293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €1,764 | -€293 | -14.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,497 | €52,337 | +€33,839 | +183% |
| Operating profit (loss) | 9901 | €16,053 | €50,173 | +€34,120 | +213% |
| Financial charges | 65/66B | €191 | €125 | -€66 | -34.5% |
| Recurring financial charges | 65 | €191 | €125 | -€66 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €15,862 | €50,048 | +€34,186 | +216% |
| Income taxes | 67/77 | €4,368 | €16,528 | +€12,161 | +278% |
| Profit (loss) for the period | 9904 | €11,495 | €33,520 | +€22,025 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €11,495 | €33,520 | +€22,025 | +192% |
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 15 October 2026 via checked.be.