Simply Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€32,750
up €32,750 (+29.9%), from €109,643 to €142,393
of which Furniture and vehicles: +€35,238
- Receivables within one year +€3,602
up €3,602 (+24.7%), from €14,575 to €18,177
of which Trade receivables: +€4,200
- Cash -€2,582
down €2,582 (-5.0%), from €51,348 to €48,766
mainly Investment in fixed assets (net) (-€48,855) and Debts after one year (-€6,392)
- Reserves +€55,800
up €55,800 (+131.7%), from €42,355 to €98,155
- Profit (loss) carried forward -€21,983
down €21,983 (-99.7%), from €22,052 to €69
- Tax, wage and social debts +€8,354
up €8,354 (+66.6%), from €12,544 to €20,899
- Debts after one year -€6,392
down €6,392 (-9.6%), from €66,358 to €59,967
- Trade debts -€2,619
down €2,619 (-25.1%), from €10,437 to €7,818
- Gross operating margin +€28,193
up €28,193 (+67.1%), from €42,040 to €70,233
- Depreciation +€11,649
up €11,649 (+261.4%), from €4,456 to €16,105
- Other operating charges -€9,792
down €9,792 (-90.7%), from €10,797 to €1,005
- Taxes +€8,730
up €8,730 (+144.7%), from €6,032 to €14,762
- Financial charges +€1,830
up €1,830 (+170.5%), from €1,074 to €2,904
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 | €175,566 | €209,336 | +€33,770 | +19.2% |
| Fixed assets | 21/28 | €109,643 | €142,393 | +€32,750 | +29.9% |
| Tangible fixed assets | 22/27 | €109,643 | €142,393 | +€32,750 | +29.9% |
| Land and buildings | 22 | €97,143 | €96,498 | -€645 | -0.7% |
| Plant, machinery and equipment | 23 | €5,438 | €3,594 | -€1,844 | -33.9% |
| Furniture and vehicles | 24 | €7,063 | €42,301 | +€35,238 | +498.9% |
| Current assets | 29/58 | €65,923 | €66,943 | +€1,020 | +1.5% |
| Amounts receivable within one year | 40/41 | €14,575 | €18,177 | +€3,602 | +24.7% |
| Trade receivables | 40 | €13,972 | €18,172 | +€4,200 | +30.1% |
| Other amounts receivable | 41 | €602 | €5 | -€597 | -99.1% |
| Cash at bank and in hand | 54/58 | €51,348 | €48,766 | -€2,582 | -5.0% |
| Total equity and liabilities | 10/49 | €175,566 | €209,336 | +€33,770 | +19.2% |
| Equity | 10/15 | €76,806 | €110,623 | +€33,817 | +44.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,355 | €98,155 | +€55,800 | +131.7% |
| Distributable reserves | 133 | €42,355 | €98,155 | +€55,800 | +131.7% |
| Profit (loss) carried forward | 14 | €22,052 | €69 | -€21,983 | -99.7% |
| Amounts payable | 17/49 | €98,760 | €98,713 | -€47 | 0.0% |
| Amounts payable after more than one year | 17 | €66,358 | €59,967 | -€6,392 | -9.6% |
| Financial debts | 170/4 | €66,358 | €59,967 | -€6,392 | -9.6% |
| Amounts payable within one year | 42/48 | €30,746 | €37,189 | +€6,443 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €6,142 | €6,392 | +€250 | +4.1% |
| Trade debts | 44 | €10,437 | €7,818 | -€2,619 | -25.1% |
| Suppliers | 440/4 | €10,437 | €7,818 | -€2,619 | -25.1% |
| Taxes, remuneration and social security | 45 | €12,544 | €20,899 | +€8,354 | +66.6% |
| Taxes | 450/3 | €12,544 | €20,899 | +€8,354 | +66.6% |
| Other amounts payable | 47/48 | €1,623 | €2,081 | +€458 | +28.2% |
| Accrued charges and deferred income | 492/3 | €1,656 | €1,557 | -€99 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,456 | €16,105 | +€11,649 | +261.4% |
| Other operating charges | 640/8 | €10,797 | €1,005 | -€9,792 | -90.7% |
| Gross operating margin | 9900 | €42,040 | €70,233 | +€28,193 | +67.1% |
| Operating profit (loss) | 9901 | €26,787 | €53,123 | +€26,336 | +98.3% |
| Financial income | 75/76B | €1,453 | €360 | -€1,093 | -75.2% |
| Recurring financial income | 75 | €1,453 | €360 | -€1,093 | -75.2% |
| Financial charges | 65/66B | €1,074 | €2,904 | +€1,830 | +170.5% |
| Recurring financial charges | 65 | €1,074 | €2,904 | +€1,830 | +170.5% |
| Profit (loss) for the period before taxes | 9903 | €27,166 | €50,579 | +€23,412 | +86.2% |
| Income taxes | 67/77 | €6,032 | €14,762 | +€8,730 | +144.7% |
| Profit (loss) for the period | 9904 | €21,135 | €35,817 | +€14,682 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,135 | €35,817 | +€14,682 | +69.5% |
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 12 October 2026 via checked.be.