Simplife: 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.
Simplife
Largest movements
- Receivables within one year +€32,796
up €32,796 (+59.8%), from €54,875 to €87,671
of which Other amounts receivable: +€17,288
- Tangible fixed assets +€13,884
up €13,884 (+1173.1%), from €1,184 to €15,067
of which Assets under construction and advance payments: +€8,750
- Stocks and contracts +€3,432
up €3,432 (+39.9%), from €8,600 to €12,032
- Cash -€1,543
down €1,543 (-32.0%), from €4,818 to €3,276
mainly Receivables within one year (-€32,796) and Investment in fixed assets (net) (-€14,636)
- Trade debts +€46,289
up €46,289 (+126.0%), from €36,726 to €83,015
- Other debts -€5,067
no longer reported in 2022 (was €5,067)
- Short-term financial debts +€4,667
up €4,667 (+63.6%), from €7,333 to €12,000
- Tax, wage and social debts +€3,748
up €3,748 (+33.5%), from €11,199 to €14,947
of which Remuneration and social security: +€3,820
- Profit (loss) carried forward -€1,291
down €1,291 (-13.9%), from €9,284 to €7,994
- Gross operating margin +€42,525
up €42,525 (+164.7%), from €25,817 to €68,342
- Staff costs +€34,986
up €34,986 (+193.5%), from €18,081 to €53,067
- Other operating charges +€5,400
up €5,400 (+221.1%), from €2,442 to €7,842
- Financial charges +€4,435
up €4,435 (+256.5%), from €1,729 to €6,163
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,644 | €122,956 | +€48,312 | +64.7% |
| Fixed assets | 21/28 | €6,014 | €19,977 | +€13,964 | +232.2% |
| Tangible fixed assets | 22/27 | €1,184 | €15,067 | +€13,884 | +1173.1% |
| Plant, machinery and equipment | 23 | - | €6,317 | +€6,317 | |
| Furniture and vehicles | 24 | €1,184 | - | -€1,184 | |
| Assets under construction and advance payments | 27 | - | €8,750 | +€8,750 | |
| Financial fixed assets | 28 | €4,830 | €4,910 | +€80 | +1.7% |
| Current assets | 29/58 | €68,631 | €102,979 | +€34,348 | +50.0% |
| Stocks and contracts in progress | 3 | €8,600 | €12,032 | +€3,432 | +39.9% |
| Stocks | 30/36 | €8,600 | €12,032 | +€3,432 | +39.9% |
| Amounts receivable within one year | 40/41 | €54,875 | €87,671 | +€32,796 | +59.8% |
| Trade receivables | 40 | €38,422 | €53,930 | +€15,508 | +40.4% |
| Other amounts receivable | 41 | €16,454 | €33,741 | +€17,288 | +105.1% |
| Cash at bank and in hand | 54/58 | €4,818 | €3,276 | -€1,543 | -32.0% |
| Deferred charges and accrued income | 490/1 | €337 | - | -€337 | |
| Total equity and liabilities | 10/49 | €74,644 | €122,956 | +€48,312 | +64.7% |
| Equity | 10/15 | €14,284 | €12,994 | -€1,291 | -9.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,284 | €7,994 | -€1,291 | -13.9% |
| Amounts payable | 17/49 | €60,360 | €109,962 | +€49,602 | +82.2% |
| Amounts payable within one year | 42/48 | €60,360 | €109,962 | +€49,602 | +82.2% |
| Financial debts | 43 | €7,333 | €12,000 | +€4,667 | +63.6% |
| Other loans | 439 | €7,333 | €12,000 | +€4,667 | +63.6% |
| Trade debts | 44 | €36,726 | €83,015 | +€46,289 | +126.0% |
| Suppliers | 440/4 | €36,726 | €83,015 | +€46,289 | +126.0% |
| Advances received on contracts in progress | 46 | €35 | - | -€35 | |
| Taxes, remuneration and social security | 45 | €11,199 | €14,947 | +€3,748 | +33.5% |
| Taxes | 450/3 | €5,196 | €5,124 | -€72 | -1.4% |
| Remuneration and social security | 454/9 | €6,003 | €9,822 | +€3,820 | +63.6% |
| Other amounts payable | 47/48 | €5,067 | - | -€5,067 | |
| Remuneration, social security and pensions | 62 | €18,081 | €53,067 | +€34,986 | +193.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €672 | -€245 | -26.7% |
| Other operating charges | 640/8 | €2,442 | €7,842 | +€5,400 | +221.1% |
| Gross operating margin | 9900 | €25,817 | €68,342 | +€42,525 | +164.7% |
| Operating profit (loss) | 9901 | €4,377 | €6,761 | +€2,384 | +54.5% |
| Financial income | 75/76B | €14 | €436 | +€422 | +3071.7% |
| Recurring financial income | 75 | €14 | €436 | +€422 | +3071.7% |
| Financial charges | 65/66B | €1,729 | €6,163 | +€4,435 | +256.5% |
| Recurring financial charges | 65 | €1,729 | €6,163 | +€4,435 | +256.5% |
| Profit (loss) for the period before taxes | 9903 | €2,662 | €1,034 | -€1,628 | -61.2% |
| Income taxes | 67/77 | €2,806 | €2,325 | -€481 | -17.1% |
| Profit (loss) for the period | 9904 | -€144 | -€1,291 | -€1,147 | -798.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€144 | -€1,291 | -€1,147 | -798.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.