SIMPLIVITI: 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.
SIMPLIVITI
Largest movements
- Cash +€40,096
up €40,096 (+56.6%), from €70,902 to €110,998
mainly Net result for the year (+€33,373) and Tax, wage and social debts (+€8,270)
- Receivables within one year +€12,280
up €12,280 (+182.3%), from €6,735 to €19,015
of which Trade receivables: +€18,876
- Deferred charges and accrued income -€6,971
no longer reported in 2025 (was €6,971)
- Tangible fixed assets -€1,485
down €1,485 (-43.2%), from €3,441 to €1,956
of which Furniture and vehicles: -€1,301
- Profit (loss) carried forward +€17,973
no longer reported in 2025 (was -€17,973)
- Reserves +€15,400
up €15,400 (+17.7%), from €87,074 to €102,474
- Tax, wage and social debts +€8,270
up €8,270 (+136.8%), from €6,046 to €14,316
of which Taxes: +€8,270
- Other debts +€3,553
up €3,553 (+226.9%), from €1,566 to €5,119
- Gross operating margin +€42,683
up €42,683 (+1722.3%), from €2,478 to €45,161
- Staff costs -€13,157
no longer reported in 2025 (was €13,157)
- Taxes +€8,161
up €8,161 (+5266.6%), from €155 to €8,316
- Depreciation -€2,936
down €2,936 (-66.4%), from €4,421 to €1,485
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 | €88,049 | €131,969 | +€43,920 | +49.9% |
| Fixed assets | 21/28 | €3,441 | €1,956 | -€1,485 | -43.2% |
| Tangible fixed assets | 22/27 | €3,441 | €1,956 | -€1,485 | -43.2% |
| Plant, machinery and equipment | 23 | €1,414 | €1,229 | -€185 | -13.1% |
| Furniture and vehicles | 24 | €2,028 | €727 | -€1,301 | -64.1% |
| Current assets | 29/58 | €84,608 | €130,013 | +€45,405 | +53.7% |
| Amounts receivable within one year | 40/41 | €6,735 | €19,015 | +€12,280 | +182.3% |
| Trade receivables | 40 | - | €18,876 | +€18,876 | |
| Other amounts receivable | 41 | €6,735 | €139 | -€6,596 | -97.9% |
| Cash at bank and in hand | 54/58 | €70,902 | €110,998 | +€40,096 | +56.6% |
| Deferred charges and accrued income | 490/1 | €6,971 | - | -€6,971 | |
| Total equity and liabilities | 10/49 | €88,049 | €131,969 | +€43,920 | +49.9% |
| Equity | 10/15 | €75,601 | €108,974 | +€33,373 | +44.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €87,074 | €102,474 | +€15,400 | +17.7% |
| Distributable reserves | 133 | €87,074 | €102,474 | +€15,400 | +17.7% |
| Profit (loss) carried forward | 14 | -€17,973 | - | +€17,973 | |
| Amounts payable | 17/49 | €12,448 | €22,995 | +€10,547 | +84.7% |
| Amounts payable within one year | 42/48 | €12,448 | €22,995 | +€10,547 | +84.7% |
| Trade debts | 44 | €4,836 | €3,561 | -€1,275 | -26.4% |
| Suppliers | 440/4 | €4,836 | €3,561 | -€1,275 | -26.4% |
| Taxes, remuneration and social security | 45 | €6,046 | €14,316 | +€8,270 | +136.8% |
| Taxes | 450/3 | €3,267 | €11,536 | +€8,270 | +253.2% |
| Remuneration and social security | 454/9 | €2,779 | €2,779 | = | 0.0% |
| Other amounts payable | 47/48 | €1,566 | €5,119 | +€3,553 | +226.9% |
| Remuneration, social security and pensions | 62 | €13,157 | - | -€13,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,421 | €1,485 | -€2,936 | -66.4% |
| Other operating charges | 640/8 | €1,311 | €928 | -€382 | -29.2% |
| Gross operating margin | 9900 | €2,478 | €45,161 | +€42,683 | +1722.3% |
| Operating profit (loss) | 9901 | -€16,410 | €42,748 | +€59,158 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,410 | €1,059 | -€351 | -24.9% |
| Recurring financial charges | 65 | €1,410 | €1,059 | -€351 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,818 | €41,689 | +€59,507 | |
| Income taxes | 67/77 | €155 | €8,316 | +€8,161 | +5266.6% |
| Profit (loss) for the period | 9904 | -€17,973 | €33,373 | +€51,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,973 | €33,373 | +€51,346 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.