Simplifem: what changed
Simplifem
Largest movements
- Cash -€24,265
down €24,265 (-91.5%), from €26,521 to €2,255
mainly Other debts (-€56,730) and Contributions, distributions and other (-€32,000)
- Receivables within one year +€3,997
up €3,997 (+6.3%), from €63,670 to €67,667
of which Trade receivables: +€10,997
- Tangible fixed assets -€2,868
down €2,868 (-6.2%), from €46,209 to €43,341
of which Land and buildings: -€2,462
- Other debts -€56,730
down €56,730 (-66.8%), from €84,874 to €28,144
- Profit (loss) carried forward +€20,758
up €20,758 (+133%), from €15,577 to €36,335
- Tax, wage and social debts +€12,605
up €12,605 (+79.7%), from €15,815 to €28,421
- Gross operating margin +€37,158
up €37,158 (+100.0%), from €37,174 to €74,332
- Financial charges -€787
down €787 (-53.1%), from €1,482 to €696
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,400 | €113,264 | -€23,136 | -17.0% |
| Fixed assets | 21/28 | €46,209 | €43,341 | -€2,868 | -6.2% |
| Tangible fixed assets | 22/27 | €46,209 | €43,341 | -€2,868 | -6.2% |
| Land and buildings | 22 | €32,412 | €29,950 | -€2,462 | -7.6% |
| Plant, machinery and equipment | 23 | €12,157 | €12,271 | +€114 | +0.9% |
| Furniture and vehicles | 24 | €1,640 | €1,120 | -€520 | -31.7% |
| Current assets | 29/58 | €90,191 | €69,922 | -€20,269 | -22.5% |
| Amounts receivable within one year | 40/41 | €63,670 | €67,667 | +€3,997 | +6.3% |
| Trade receivables | 40 | €56,670 | €67,667 | +€10,997 | +19.4% |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Cash at bank and in hand | 54/58 | €26,521 | €2,255 | -€24,265 | -91.5% |
| Total equity and liabilities | 10/49 | €136,400 | €113,264 | -€23,136 | -17.0% |
| Equity | 10/15 | €25,577 | €46,335 | +€20,758 | +81.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,577 | €36,335 | +€20,758 | +133% |
| Amounts payable | 17/49 | €110,823 | €66,929 | -€43,894 | -39.6% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,823 | €56,929 | -€43,894 | -43.5% |
| Trade debts | 44 | €134 | €364 | +€230 | +172% |
| Suppliers | 440/4 | €134 | €364 | +€230 | +172% |
| Taxes, remuneration and social security | 45 | €15,815 | €28,421 | +€12,605 | +79.7% |
| Taxes | 450/3 | €15,815 | €28,421 | +€12,605 | +79.7% |
| Other amounts payable | 47/48 | €84,874 | €28,144 | -€56,730 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,248 | €6,946 | -€302 | -4.2% |
| Other operating charges | 640/8 | €325 | €332 | +€7 | +2.2% |
| Gross operating margin | 9900 | €37,174 | €74,332 | +€37,158 | +100.0% |
| Operating profit (loss) | 9901 | €29,601 | €67,054 | +€37,453 | +127% |
| Financial income | 75/76B | €98 | €665 | +€566 | +576% |
| Recurring financial income | 75 | €98 | €665 | +€566 | +576% |
| Financial charges | 65/66B | €1,482 | €696 | -€787 | -53.1% |
| Recurring financial charges | 65 | €1,482 | €696 | -€787 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €28,217 | €67,023 | +€38,806 | +138% |
| Income taxes | 67/77 | €14,733 | €14,265 | -€468 | -3.2% |
| Profit (loss) for the period | 9904 | €13,484 | €52,758 | +€39,274 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €13,484 | €52,758 | +€39,274 | +291% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.