SIMPLY 3P: 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.
SIMPLY 3P
Largest movements
- Cash +€23,415
up €23,415 (+243.1%), from €9,630 to €33,045
mainly Net result for the year (+€11,946) and Receivables within one year (+€9,863)
- Receivables within one year -€9,863
down €9,863 (-80.5%), from €12,249 to €2,385
of which Trade receivables: -€9,863
- Tangible fixed assets -€1,021
down €1,021 (-20.7%), from €4,942 to €3,920
- Reserves +€11,946
new in 2025: €11,946
- Tax, wage and social debts +€6,020
up €6,020 (+213.2%), from €2,823 to €8,843
of which Taxes: +€3,892
- Current portion of long-term debt -€5,832
down €5,832 (-83.2%), from €7,006 to €1,174
- Other debts +€2,324
up €2,324 (+55.8%), from €4,163 to €6,487
- Debts after one year -€1,174
down €1,174 (-100.0%), from €1,174 to €0
- Depreciation -€8,618
down €8,618 (-72.9%), from €11,821 to €3,204
- Gross operating margin +€8,042
up €8,042 (+57.0%), from €14,104 to €22,146
- Taxes +€5,316
up €5,316 (+842.1%), from €631 to €5,948
- Staff costs -€1,001
no longer reported in 2025 (was €1,001)
- Other operating charges +€240
up €240 (+35.6%), from €675 to €915
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 | €26,971 | €39,376 | +€12,404 | +46.0% |
| Fixed assets | 21/28 | €4,942 | €3,920 | -€1,021 | -20.7% |
| Tangible fixed assets | 22/27 | €4,942 | €3,920 | -€1,021 | -20.7% |
| Furniture and vehicles | 24 | €4,942 | €3,920 | -€1,021 | -20.7% |
| Current assets | 29/58 | €22,030 | €35,455 | +€13,426 | +60.9% |
| Amounts receivable within one year | 40/41 | €12,249 | €2,385 | -€9,863 | -80.5% |
| Trade receivables | 40 | €9,863 | €0 | -€9,863 | -100.0% |
| Other amounts receivable | 41 | €2,385 | €2,385 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,630 | €33,045 | +€23,415 | +243.1% |
| Deferred charges and accrued income | 490/1 | €150 | €25 | -€126 | -83.7% |
| Total equity and liabilities | 10/49 | €26,971 | €39,376 | +€12,404 | +46.0% |
| Equity | 10/15 | €10,586 | €22,531 | +€11,946 | +112.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,946 | +€11,946 | |
| Distributable reserves | 133 | - | €11,946 | +€11,946 | |
| Profit (loss) carried forward | 14 | €7,586 | €7,586 | = | 0.0% |
| Amounts payable | 17/49 | €16,385 | €16,844 | +€459 | +2.8% |
| Amounts payable after more than one year | 17 | €1,174 | €0 | -€1,174 | -100.0% |
| Financial debts | 170/4 | €1,174 | €0 | -€1,174 | -100.0% |
| Amounts payable within one year | 42/48 | €15,211 | €16,844 | +€1,633 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €7,006 | €1,174 | -€5,832 | -83.2% |
| Trade debts | 44 | €1,219 | €340 | -€880 | -72.1% |
| Suppliers | 440/4 | €1,219 | €340 | -€880 | -72.1% |
| Taxes, remuneration and social security | 45 | €2,823 | €8,843 | +€6,020 | +213.2% |
| Taxes | 450/3 | €2,823 | €6,715 | +€3,892 | +137.9% |
| Remuneration and social security | 454/9 | €0 | €2,128 | +€2,128 | |
| Other amounts payable | 47/48 | €4,163 | €6,487 | +€2,324 | +55.8% |
| Remuneration, social security and pensions | 62 | €1,001 | - | -€1,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,821 | €3,204 | -€8,618 | -72.9% |
| Other operating charges | 640/8 | €675 | €915 | +€240 | +35.6% |
| Non-recurring operating charges | 66A | €0 | €27 | +€27 | |
| Gross operating margin | 9900 | €14,104 | €22,146 | +€8,042 | +57.0% |
| Operating profit (loss) | 9901 | €607 | €18,000 | +€17,393 | +2866.8% |
| Financial income | 75/76B | €56 | €23 | -€33 | -59.3% |
| Recurring financial income | 75 | €56 | €23 | -€33 | -59.3% |
| Financial charges | 65/66B | €222 | €129 | -€93 | -42.0% |
| Recurring financial charges | 65 | €222 | €129 | -€93 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €440 | €17,893 | +€17,453 | +3965.9% |
| Income taxes | 67/77 | €631 | €5,948 | +€5,316 | +842.1% |
| Profit (loss) for the period | 9904 | -€191 | €11,946 | +€12,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€191 | €11,946 | +€12,137 |
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 10 October 2026 via checked.be.