Simply Klever: what changed
Simply Klever
Largest movements
- Cash -€22,652
no longer reported in 2025 (was €22,652)
mainly Contributions, distributions and other (-€57,698) and Investment in fixed assets (net) (-€25,047)
- Tangible fixed assets +€21,393
up €21,393 (+334%), from €6,409 to €27,802
of which Other tangible fixed assets: +€22,790
- Receivables within one year -€5,704
down €5,704 (-4.6%), from €124,108 to €118,404
of which Trade receivables: -€39,443
- Debts after one year +€35,653
up €35,653 (+271%), from €13,149 to €48,802
- Reserves -€31,711
down €31,711 (-48.9%), from €64,898 to €33,188
- Tax, wage and social debts -€23,616
down €23,616 (-46.0%), from €51,283 to €27,667
- Current portion of long-term debt +€7,035
up €7,035 (+141%), from €4,994 to €12,028
- Short-term financial debts +€6,835
up €6,835 (+68.1%), from €10,029 to €16,863
of which Other loans: +€4,471
- Gross operating margin -€37,465
down €37,465 (-42.3%), from €88,597 to €51,133
- Taxes -€7,246
down €7,246 (-33.8%), from €21,455 to €14,209
- Financial charges +€3,917
up €3,917 (+56.7%), from €6,911 to €10,828
- Depreciation +€1,324
up €1,324 (+56.8%), from €2,330 to €3,654
- Financial income +€1,094
up €1,094 (+32.6%), from €3,355 to €4,449
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,113 | €150,655 | -€6,458 | -4.1% |
| Fixed assets | 21/28 | €6,409 | €27,802 | +€21,393 | +334% |
| Tangible fixed assets | 22/27 | €6,409 | €27,802 | +€21,393 | +334% |
| Plant, machinery and equipment | 23 | €2,797 | €2,070 | -€728 | -26.0% |
| Furniture and vehicles | 24 | €1,343 | €674 | -€670 | -49.8% |
| Other tangible fixed assets | 26 | €2,268 | €25,058 | +€22,790 | +1,005% |
| Current assets | 29/58 | €150,704 | €122,853 | -€27,850 | -18.5% |
| Amounts receivable within one year | 40/41 | €124,108 | €118,404 | -€5,704 | -4.6% |
| Trade receivables | 40 | €60,582 | €21,139 | -€39,443 | -65.1% |
| Other amounts receivable | 41 | €63,527 | €97,265 | +€33,739 | +53.1% |
| Cash at bank and in hand | 54/58 | €22,652 | - | -€22,652 | |
| Deferred charges and accrued income | 490/1 | €3,943 | €4,449 | +€506 | +12.8% |
| Total equity and liabilities | 10/49 | €157,113 | €150,655 | -€6,458 | -4.1% |
| Equity | 10/15 | €66,148 | €34,438 | -€31,711 | -47.9% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €64,898 | €33,188 | -€31,711 | -48.9% |
| Distributable reserves | 133 | €64,898 | €33,188 | -€31,711 | -48.9% |
| Amounts payable | 17/49 | €90,964 | €116,218 | +€25,253 | +27.8% |
| Amounts payable after more than one year | 17 | €13,149 | €48,802 | +€35,653 | +271% |
| Financial debts | 170/4 | €13,149 | €48,802 | +€35,653 | +271% |
| Amounts payable within one year | 42/48 | €77,815 | €67,415 | -€10,400 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €4,994 | €12,028 | +€7,035 | +141% |
| Financial debts | 43 | €10,029 | €16,863 | +€6,835 | +68.1% |
| Credit institutions | 430/8 | - | €2,364 | +€2,364 | |
| Other loans | 439 | €10,029 | €14,500 | +€4,471 | +44.6% |
| Trade debts | 44 | €11,510 | €10,856 | -€654 | -5.7% |
| Suppliers | 440/4 | €11,510 | €10,856 | -€654 | -5.7% |
| Taxes, remuneration and social security | 45 | €51,283 | €27,667 | -€23,616 | -46.0% |
| Taxes | 450/3 | €51,283 | €27,667 | -€23,616 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,330 | €3,654 | +€1,324 | +56.8% |
| Other operating charges | 640/8 | €896 | €904 | +€7 | +0.8% |
| Gross operating margin | 9900 | €88,597 | €51,133 | -€37,465 | -42.3% |
| Operating profit (loss) | 9901 | €85,371 | €46,575 | -€38,796 | -45.4% |
| Financial income | 75/76B | €3,355 | €4,449 | +€1,094 | +32.6% |
| Recurring financial income | 75 | €3,355 | €4,449 | +€1,094 | +32.6% |
| Financial charges | 65/66B | €6,911 | €10,828 | +€3,917 | +56.7% |
| Recurring financial charges | 65 | €6,911 | €10,828 | +€3,917 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €81,815 | €40,196 | -€41,618 | -50.9% |
| Income taxes | 67/77 | €21,455 | €14,209 | -€7,246 | -33.8% |
| Profit (loss) for the period | 9904 | €60,360 | €25,987 | -€34,373 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,360 | €25,987 | -€34,373 | -56.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.