SIMPLISSIMO: 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.
SIMPLISSIMO
Largest movements
- Tangible fixed assets +€36,035
up €36,035 (+25,694%), from €140 to €36,176
of which Furniture and vehicles: +€33,867
- Receivables within one year -€9,505
down €9,505 (-89.7%), from €10,592 to €1,087
of which Other amounts receivable: -€8,261
- Reserves +€14,556
up €14,556 (+783%), from €1,860 to €16,416
of which Distributable reserves: +€14,556
- Tax, wage and social debts +€8,081
up €8,081 (+82.9%), from €9,747 to €17,828
of which Taxes: +€7,681
- Current portion of long-term debt +€6,564
up €6,564 (+25.5%), from €25,690 to €32,254
- Debts after one year -€3,754
down €3,754 (-3.8%), from €98,501 to €94,748
of which Financial debts: -€3,754
- Other debts +€2,573
up €2,573 (+58.2%), from €4,417 to €6,989
- Gross operating margin +€29,808
up €29,808 (+636%), from €4,686 to €34,494
- Taxes +€9,960
up €9,960 (+2,776%), from €359 to €10,318
- Depreciation +€2,495
up €2,495 (+1,127%), from €221 to €2,717
- Financial income +€1,791
up €1,791 (+3,564%), from €50 to €1,841
- Other operating charges +€1,374
up €1,374 (+46.8%), from €2,935 to €4,309
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 | €195,096 | €222,416 | +€27,320 | +14.0% |
| Fixed assets | 21/28 | €180,140 | €216,176 | +€36,035 | +20.0% |
| Tangible fixed assets | 22/27 | €140 | €36,176 | +€36,035 | +25,694% |
| Plant, machinery and equipment | 23 | - | €2,169 | +€2,169 | |
| Furniture and vehicles | 24 | €140 | €34,007 | +€33,867 | +24,147% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €14,956 | €6,240 | -€8,716 | -58.3% |
| Amounts receivable within one year | 40/41 | €10,592 | €1,087 | -€9,505 | -89.7% |
| Trade receivables | 40 | €1,340 | €96 | -€1,244 | -92.9% |
| Other amounts receivable | 41 | €9,253 | €992 | -€8,261 | -89.3% |
| Current investments | 50/53 | €2,559 | €2,559 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €15 | €238 | +€223 | +1,448% |
| Deferred charges and accrued income | 490/1 | €1,790 | €2,356 | +€566 | +31.6% |
| Total equity and liabilities | 10/49 | €195,096 | €222,416 | +€27,320 | +14.0% |
| Equity | 10/15 | €54,729 | €69,285 | +€14,556 | +26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,416 | +€14,556 | +783% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €14,556 | +€14,556 | |
| Profit (loss) carried forward | 14 | €40,469 | €40,469 | = | 0.0% |
| Amounts payable | 17/49 | €140,367 | €153,131 | +€12,764 | +9.1% |
| Amounts payable after more than one year | 17 | €98,501 | €94,748 | -€3,754 | -3.8% |
| Financial debts | 170/4 | €80,501 | €76,748 | -€3,754 | -4.7% |
| Other amounts payable | 178/9 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,244 | €57,302 | +€17,058 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €25,690 | €32,254 | +€6,564 | +25.5% |
| Trade debts | 44 | €390 | €231 | -€159 | -40.8% |
| Suppliers | 440/4 | €390 | €231 | -€159 | -40.8% |
| Taxes, remuneration and social security | 45 | €9,747 | €17,828 | +€8,081 | +82.9% |
| Taxes | 450/3 | €4,747 | €12,428 | +€7,681 | +162% |
| Remuneration and social security | 454/9 | €5,000 | €5,400 | +€400 | +8.0% |
| Other amounts payable | 47/48 | €4,417 | €6,989 | +€2,573 | +58.2% |
| Accrued charges and deferred income | 492/3 | €1,622 | €1,082 | -€541 | -33.3% |
| Remuneration, social security and pensions | 62 | €521 | €418 | -€103 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €2,717 | +€2,495 | +1,127% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€323 | €350 | +€673 | |
| Other operating charges | 640/8 | €2,935 | €4,309 | +€1,374 | +46.8% |
| Gross operating margin | 9900 | €4,686 | €34,494 | +€29,808 | +636% |
| Operating profit (loss) | 9901 | €1,331 | €26,700 | +€25,369 | +1,906% |
| Financial income | 75/76B | €50 | €1,841 | +€1,791 | +3,564% |
| Recurring financial income | 75 | €50 | €1,841 | +€1,791 | +3,564% |
| Financial charges | 65/66B | €3,523 | €3,666 | +€143 | +4.1% |
| Recurring financial charges | 65 | €3,523 | €3,666 | +€143 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,142 | €24,874 | +€27,016 | |
| Income taxes | 67/77 | €359 | €10,318 | +€9,960 | +2,776% |
| Profit (loss) for the period | 9904 | -€2,501 | €14,556 | +€17,057 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,501 | €14,556 | +€17,057 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.