SIMPLY ACCOUNTS SOLUTIONS: 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 ACCOUNTS SOLUTIONS
Largest movements
- Tangible fixed assets +€40,119
new in 2025: €40,119
of which Plant, machinery and equipment: +€21,097
- Receivables within one year +€4,153
up €4,153 (+14.4%), from €28,858 to €33,011
of which Trade receivables: +€9,379
- Cash +€3,272
up €3,272 (+178%), from €1,838 to €5,111
mainly Other debts (+€31,657) and Trade debts (+€14,939)
- Other debts +€31,657
new in 2025: €31,657
- Trade debts +€14,939
up €14,939 (+286%), from €5,227 to €20,166
of which Suppliers: +€15,027
- Tax, wage and social debts -€5,873
down €5,873 (-27.2%), from €21,590 to €15,717
of which Remuneration and social security: -€7,612
- Short-term financial debts +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€1,821
up €1,821 (+70.4%), from €2,585 to €4,405
- Staff costs -€5,889
down €5,889 (-21.0%), from €28,036 to €22,146
- Depreciation +€2,906
new in 2025: €2,906
- Gross operating margin -€2,268
down €2,268 (-7.3%), from €31,017 to €28,749
- Financial charges +€1,481
new in 2025: €1,481
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 | €30,901 | €78,446 | +€47,545 | +154% |
| Fixed assets | 21/28 | €205 | €40,324 | +€40,119 | +19,570% |
| Tangible fixed assets | 22/27 | - | €40,119 | +€40,119 | |
| Plant, machinery and equipment | 23 | - | €21,097 | +€21,097 | |
| Furniture and vehicles | 24 | - | €19,022 | +€19,022 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €30,696 | €38,122 | +€7,426 | +24.2% |
| Amounts receivable within one year | 40/41 | €28,858 | €33,011 | +€4,153 | +14.4% |
| Trade receivables | 40 | €23,632 | €33,011 | +€9,379 | +39.7% |
| Other amounts receivable | 41 | €5,226 | - | -€5,226 | |
| Cash at bank and in hand | 54/58 | €1,838 | €5,111 | +€3,272 | +178% |
| Total equity and liabilities | 10/49 | €30,901 | €78,446 | +€47,545 | +154% |
| Equity | 10/15 | €4,085 | €5,905 | +€1,821 | +44.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,585 | €4,405 | +€1,821 | +70.4% |
| Amounts payable | 17/49 | €26,817 | €72,541 | +€45,724 | +171% |
| Amounts payable within one year | 42/48 | €26,817 | €72,541 | +€45,724 | +171% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €5,227 | €20,166 | +€14,939 | +286% |
| Suppliers | 440/4 | €5,140 | €20,166 | +€15,027 | +292% |
| Bills of exchange payable | 441 | €87 | - | -€87 | |
| Taxes, remuneration and social security | 45 | €21,590 | €15,717 | -€5,873 | -27.2% |
| Taxes | 450/3 | €2,568 | €4,308 | +€1,739 | +67.7% |
| Remuneration and social security | 454/9 | €19,021 | €11,410 | -€7,612 | -40.0% |
| Other amounts payable | 47/48 | - | €31,657 | +€31,657 | |
| Remuneration, social security and pensions | 62 | €28,036 | €22,146 | -€5,889 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,906 | +€2,906 | |
| Other operating charges | 640/8 | €397 | €395 | -€2 | -0.5% |
| Gross operating margin | 9900 | €31,017 | €28,749 | -€2,268 | -7.3% |
| Operating profit (loss) | 9901 | €2,584 | €3,302 | +€718 | +27.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | - | €1,481 | +€1,481 | |
| Recurring financial charges | 65 | - | €1,481 | +€1,481 | |
| Profit (loss) for the period before taxes | 9903 | €2,585 | €1,821 | -€764 | -29.6% |
| Profit (loss) for the period | 9904 | €2,585 | €1,821 | -€764 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,585 | €1,821 | -€764 | -29.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.