SIMPLY JOY: 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 JOY
Largest movements
- Cash +€24,347
up €24,347 (+184308.6%), from €13 to €24,360
mainly Net result for the year (+€33,987) and Other debts (+€12,118)
- Receivables within one year +€23,822
up €23,822 (+369.2%), from €6,452 to €30,275
of which Trade receivables: +€28,226
- Tangible fixed assets -€6,369
down €6,369 (-32.3%), from €19,740 to €13,370
of which Other tangible fixed assets: -€7,130
- Profit (loss) carried forward +€33,987
up €33,987 (+55.4%), from -€61,308 to -€27,322
- Other debts +€12,118
up €12,118 (+16.9%), from €71,894 to €84,013
- Trade debts -€7,993
down €7,993 (-98.2%), from €8,140 to €147
- Tax, wage and social debts +€3,689
up €3,689 (+2305.3%), from €160 to €3,849
- Gross operating margin +€51,498
up €51,498, from -€9,358 to €42,140
- Depreciation -€3,176
down €3,176 (-30.6%), from €10,390 to €7,215
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 | €27,225 | €69,025 | +€41,800 | +153.5% |
| Fixed assets | 21/28 | €20,760 | €14,390 | -€6,369 | -30.7% |
| Tangible fixed assets | 22/27 | €19,740 | €13,370 | -€6,369 | -32.3% |
| Furniture and vehicles | 24 | - | €760 | +€760 | |
| Other tangible fixed assets | 26 | €19,740 | €12,610 | -€7,130 | -36.1% |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €6,465 | €54,635 | +€48,170 | +745.0% |
| Amounts receivable within one year | 40/41 | €6,452 | €30,275 | +€23,822 | +369.2% |
| Trade receivables | 40 | €2,049 | €30,275 | +€28,226 | +1377.6% |
| Other amounts receivable | 41 | €4,403 | - | -€4,403 | |
| Cash at bank and in hand | 54/58 | €13 | €24,360 | +€24,347 | +184308.6% |
| Total equity and liabilities | 10/49 | €27,225 | €69,025 | +€41,800 | +153.5% |
| Equity | 10/15 | -€53,248 | -€19,262 | +€33,987 | +63.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,308 | -€27,322 | +€33,987 | +55.4% |
| Amounts payable | 17/49 | €80,473 | €88,287 | +€7,814 | +9.7% |
| Amounts payable within one year | 42/48 | €80,473 | €88,287 | +€7,814 | +9.7% |
| Financial debts | 43 | €279 | €279 | = | 0.0% |
| Credit institutions | 430/8 | €279 | €279 | = | 0.0% |
| Trade debts | 44 | €8,140 | €147 | -€7,993 | -98.2% |
| Suppliers | 440/4 | €8,140 | €147 | -€7,993 | -98.2% |
| Taxes, remuneration and social security | 45 | €160 | €3,849 | +€3,689 | +2305.3% |
| Taxes | 450/3 | €160 | €3,849 | +€3,689 | +2305.3% |
| Other amounts payable | 47/48 | €71,894 | €84,013 | +€12,118 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,390 | €7,215 | -€3,176 | -30.6% |
| Other operating charges | 640/8 | €260 | €564 | +€304 | +116.9% |
| Gross operating margin | 9900 | -€9,358 | €42,140 | +€51,498 | |
| Operating profit (loss) | 9901 | -€20,008 | €34,362 | +€54,370 | |
| Financial income | 75/76B | €23 | €45 | +€23 | +101.7% |
| Recurring financial income | 75 | €23 | €45 | +€23 | +101.7% |
| Financial charges | 65/66B | €41 | €309 | +€268 | +656.4% |
| Recurring financial charges | 65 | €41 | €309 | +€268 | +656.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,027 | €34,098 | +€54,125 | |
| Income taxes | 67/77 | €105 | €112 | +€7 | +6.3% |
| Profit (loss) for the period | 9904 | -€20,132 | €33,987 | +€54,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,132 | €33,987 | +€54,118 |
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 11 October 2026 via checked.be.