Simply B: 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 B
Largest movements
- Tangible fixed assets -€44,766
down €44,766 (-7.3%), from €611,138 to €566,372
of which Furniture and vehicles: -€23,605
- Other debts -€150,000
down €150,000 (-100%), from €150,000 to €0
- Reserves +€146,237
up €146,237 (+38.0%), from €385,250 to €531,487
- Debts after one year -€34,848
down €34,848 (-10.4%), from €336,421 to €301,573
- Gross operating margin +€11,192
up €11,192 (+4.4%), from €253,260 to €264,453
- Depreciation +€2,885
up €2,885 (+5.6%), from €51,712 to €54,597
- Taxes +€2,765
up €2,765 (+5.7%), from €48,103 to €50,868
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 | €934,166 | €889,186 | -€44,980 | -4.8% |
| Fixed assets | 21/28 | €611,138 | €566,372 | -€44,766 | -7.3% |
| Tangible fixed assets | 22/27 | €611,138 | €566,372 | -€44,766 | -7.3% |
| Land and buildings | 22 | €497,450 | €488,175 | -€9,274 | -1.9% |
| Plant, machinery and equipment | 23 | €3,935 | €1,574 | -€2,362 | -60.0% |
| Furniture and vehicles | 24 | €61,059 | €37,454 | -€23,605 | -38.7% |
| Other tangible fixed assets | 26 | €48,694 | €39,169 | -€9,525 | -19.6% |
| Current assets | 29/58 | €323,029 | €322,815 | -€214 | -0.1% |
| Amounts receivable within one year | 40/41 | €24,785 | €28,776 | +€3,990 | +16.1% |
| Trade receivables | 40 | €1,975 | €3,046 | +€1,071 | +54.2% |
| Other amounts receivable | 41 | €22,810 | €25,730 | +€2,920 | +12.8% |
| Cash at bank and in hand | 54/58 | €296,132 | €290,884 | -€5,248 | -1.8% |
| Deferred charges and accrued income | 490/1 | €2,111 | €3,155 | +€1,044 | +49.5% |
| Total equity and liabilities | 10/49 | €934,166 | €889,186 | -€44,980 | -4.8% |
| Equity | 10/15 | €403,850 | €550,087 | +€146,237 | +36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €385,250 | €531,487 | +€146,237 | +38.0% |
| Distributable reserves | 133 | €385,250 | €531,487 | +€146,237 | +38.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €530,316 | €339,099 | -€191,217 | -36.1% |
| Amounts payable after more than one year | 17 | €336,421 | €301,573 | -€34,848 | -10.4% |
| Financial debts | 170/4 | €336,421 | €301,573 | -€34,848 | -10.4% |
| Amounts payable within one year | 42/48 | €193,895 | €37,526 | -€156,369 | -80.6% |
| Current portion of amounts payable after more than one year | 42 | €34,462 | €34,848 | +€385 | +1.1% |
| Trade debts | 44 | €5,731 | €0 | -€5,731 | -100% |
| Suppliers | 440/4 | €5,731 | €0 | -€5,731 | -100% |
| Taxes, remuneration and social security | 45 | €3,701 | €2,678 | -€1,023 | -27.6% |
| Taxes | 450/3 | €3,701 | €2,678 | -€1,023 | -27.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €150,000 | €0 | -€150,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,712 | €54,597 | +€2,885 | +5.6% |
| Other operating charges | 640/8 | €4,643 | €3,382 | -€1,261 | -27.2% |
| Gross operating margin | 9900 | €253,260 | €264,453 | +€11,192 | +4.4% |
| Operating profit (loss) | 9901 | €196,904 | €206,473 | +€9,569 | +4.9% |
| Financial income | 75/76B | €169 | €22 | -€146 | -86.9% |
| Recurring financial income | 75 | €169 | €22 | -€146 | -86.9% |
| Financial charges | 65/66B | €6,917 | €9,390 | +€2,473 | +35.8% |
| Recurring financial charges | 65 | €6,917 | €9,390 | +€2,473 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €190,155 | €197,105 | +€6,949 | +3.7% |
| Income taxes | 67/77 | €48,103 | €50,868 | +€2,765 | +5.7% |
| Profit (loss) for the period | 9904 | €142,053 | €146,237 | +€4,184 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €142,053 | €146,237 | +€4,184 | +2.9% |
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 13 October 2026 via checked.be.