SIMPLY DRIVE: 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 DRIVE
Largest movements
- Cash +€24,844
up €24,844 (+327%), from €7,606 to €32,450
mainly Trade debts (+€43,888) and Depreciation (+€17,290)
- Receivables within one year +€18,558
up €18,558 (+20.2%), from €92,085 to €110,643
of which Other amounts receivable: +€20,509
- Intangible fixed assets -€11,000
down €11,000 (-15.0%), from €73,323 to €62,323
- Tangible fixed assets +€4,660
up €4,660 (+79.0%), from €5,901 to €10,561
of which Furniture and vehicles: +€4,967
- Financial fixed assets +€3,600
up €3,600 (+60.0%), from €6,000 to €9,600
- Trade debts +€43,888
up €43,888 (+67.5%), from €65,021 to €108,909
- Other debts -€31,501
down €31,501 (-46.3%), from €68,068 to €36,567
- Tax, wage and social debts +€16,729
up €16,729 (+27.2%), from €61,413 to €78,142
of which Taxes: +€15,792
- Profit (loss) carried forward +€14,689
up €14,689 (+74.8%), from -€19,632 to -€4,943
- Debts after one year -€2,518
no longer reported in 2025 (was €2,518)
- Gross operating margin +€165,706
up €165,706 (+34.7%), from €477,312 to €643,019
- Staff costs +€120,204
up €120,204 (+26.9%), from €447,283 to €567,487
- Taxes +€13,961
up €13,961 (+762%), from €1,831 to €15,792
- Financial charges +€11,897
up €11,897 (+150%), from €7,930 to €19,827
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 | €184,915 | €226,293 | +€41,377 | +22.4% |
| Fixed assets | 21/28 | €85,224 | €82,484 | -€2,740 | -3.2% |
| Intangible fixed assets | 21 | €73,323 | €62,323 | -€11,000 | -15.0% |
| Tangible fixed assets | 22/27 | €5,901 | €10,561 | +€4,660 | +79.0% |
| Furniture and vehicles | 24 | €4,505 | €9,472 | +€4,967 | +110% |
| Other tangible fixed assets | 26 | €1,396 | €1,089 | -€307 | -22.0% |
| Financial fixed assets | 28 | €6,000 | €9,600 | +€3,600 | +60.0% |
| Current assets | 29/58 | €99,692 | €143,809 | +€44,117 | +44.3% |
| Amounts receivable within one year | 40/41 | €92,085 | €110,643 | +€18,558 | +20.2% |
| Trade receivables | 40 | €92,085 | €90,134 | -€1,951 | -2.1% |
| Other amounts receivable | 41 | - | €20,509 | +€20,509 | |
| Cash at bank and in hand | 54/58 | €7,606 | €32,450 | +€24,844 | +327% |
| Deferred charges and accrued income | 490/1 | - | €715 | +€715 | |
| Total equity and liabilities | 10/49 | €184,915 | €226,293 | +€41,377 | +22.4% |
| Equity | 10/15 | -€19,532 | -€4,843 | +€14,689 | +75.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,632 | -€4,943 | +€14,689 | +74.8% |
| Amounts payable | 17/49 | €204,448 | €231,136 | +€26,689 | +13.1% |
| Amounts payable after more than one year | 17 | €2,518 | - | -€2,518 | |
| Financial debts | 170/4 | €2,518 | - | -€2,518 | |
| Amounts payable within one year | 42/48 | €201,929 | €231,136 | +€29,207 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €7,428 | €7,518 | +€90 | +1.2% |
| Trade debts | 44 | €65,021 | €108,909 | +€43,888 | +67.5% |
| Suppliers | 440/4 | €65,021 | €108,909 | +€43,888 | +67.5% |
| Taxes, remuneration and social security | 45 | €61,413 | €78,142 | +€16,729 | +27.2% |
| Taxes | 450/3 | €1,831 | €17,623 | +€15,792 | +862% |
| Remuneration and social security | 454/9 | €59,582 | €60,519 | +€938 | +1.6% |
| Other amounts payable | 47/48 | €68,068 | €36,567 | -€31,501 | -46.3% |
| Remuneration, social security and pensions | 62 | €447,283 | €567,487 | +€120,204 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,634 | €17,290 | +€656 | +3.9% |
| Other operating charges | 640/8 | €13,674 | €8,089 | -€5,585 | -40.8% |
| Gross operating margin | 9900 | €477,312 | €643,019 | +€165,706 | +34.7% |
| Operating profit (loss) | 9901 | -€278 | €50,153 | +€50,431 | |
| Financial income | 75/76B | €264 | €154 | -€110 | -41.6% |
| Recurring financial income | 75 | €264 | €154 | -€110 | -41.6% |
| Financial charges | 65/66B | €7,930 | €19,827 | +€11,897 | +150% |
| Recurring financial charges | 65 | €7,930 | €19,827 | +€11,897 | +150% |
| Profit (loss) for the period before taxes | 9903 | -€7,944 | €30,481 | +€38,425 | |
| Income taxes | 67/77 | €1,831 | €15,792 | +€13,961 | +762% |
| Profit (loss) for the period | 9904 | -€9,775 | €14,689 | +€24,464 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,775 | €14,689 | +€24,464 |
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 20 October 2026 via checked.be.