SIMPLY SOLUTIONS: what changed
Two fiscal 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 SOLUTIONS
Largest movements
- Cash +€77,934
up €77,934 (+128.0%), from €60,872 to €138,806
mainly Net result for the year (+€43,557) and Depreciation (+€30,487)
- Receivables within one year -€11,010
down €11,010 (-27.2%), from €40,446 to €29,436
of which Other amounts receivable: -€13,667
- Tangible fixed assets -€10,198
down €10,198 (-8.7%), from €117,572 to €107,374
of which Furniture and vehicles: -€5,211
- Tax, wage and social debts +€24,141
up €24,141 (+652.3%), from €3,701 to €27,842
- Reserves +€21,836
up €21,836 (+25.9%), from €84,338 to €106,174
of which Distributable reserves: +€21,836
- Other debts +€17,714
up €17,714 (+27.0%), from €65,577 to €83,291
- Debts after one year -€8,195
down €8,195 (-20.7%), from €39,576 to €31,381
- Current portion of long-term debt +€5,400
up €5,400 (+30.6%), from €17,620 to €23,020
- Taxes -€5,930
down €5,930 (-23.1%), from €25,706 to €19,776
- Depreciation +€4,749
up €4,749 (+18.5%), from €25,737 to €30,487
- Gross operating margin +€4,545
up €4,545 (+4.8%), from €93,812 to €98,357
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 | €242,409 | €300,475 | +€58,067 | +24.0% |
| Fixed assets | 21/28 | €117,572 | €107,374 | -€10,198 | -8.7% |
| Tangible fixed assets | 22/27 | €117,572 | €107,374 | -€10,198 | -8.7% |
| Land and buildings | 22 | €10,799 | €9,008 | -€1,791 | -16.6% |
| Plant, machinery and equipment | 23 | €13,253 | €11,330 | -€1,922 | -14.5% |
| Furniture and vehicles | 24 | €88,835 | €83,624 | -€5,211 | -5.9% |
| Leasing and similar rights | 25 | €4,685 | €3,412 | -€1,273 | -27.2% |
| Current assets | 29/58 | €124,837 | €193,101 | +€68,264 | +54.7% |
| Amounts receivable within one year | 40/41 | €40,446 | €29,436 | -€11,010 | -27.2% |
| Trade receivables | 40 | €23,811 | €26,468 | +€2,657 | +11.2% |
| Other amounts receivable | 41 | €16,635 | €2,968 | -€13,667 | -82.2% |
| Current investments | 50/53 | €21,705 | €21,705 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,872 | €138,806 | +€77,934 | +128.0% |
| Deferred charges and accrued income | 490/1 | €1,814 | €3,154 | +€1,341 | +73.9% |
| Total equity and liabilities | 10/49 | €242,409 | €300,475 | +€58,067 | +24.0% |
| Equity | 10/15 | €102,938 | €124,774 | +€21,836 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,338 | €106,174 | +€21,836 | +25.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,478 | €104,314 | +€21,836 | +26.5% |
| Amounts payable | 17/49 | €139,470 | €175,701 | +€36,231 | +26.0% |
| Amounts payable after more than one year | 17 | €39,576 | €31,381 | -€8,195 | -20.7% |
| Financial debts | 170/4 | €39,576 | €31,381 | -€8,195 | -20.7% |
| Amounts payable within one year | 42/48 | €99,894 | €144,320 | +€44,426 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €17,620 | €23,020 | +€5,400 | +30.6% |
| Financial debts | 43 | €10,992 | €8,822 | -€2,170 | -19.7% |
| Credit institutions | 430/8 | €10,992 | €8,822 | -€2,170 | -19.7% |
| Trade debts | 44 | €2,004 | €1,345 | -€659 | -32.9% |
| Suppliers | 440/4 | €2,004 | €1,345 | -€659 | -32.9% |
| Taxes, remuneration and social security | 45 | €3,701 | €27,842 | +€24,141 | +652.3% |
| Taxes | 450/3 | €3,701 | €27,842 | +€24,141 | +652.3% |
| Other amounts payable | 47/48 | €65,577 | €83,291 | +€17,714 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,737 | €30,487 | +€4,749 | +18.5% |
| Other operating charges | 640/8 | €1,160 | €1,594 | +€435 | +37.5% |
| Gross operating margin | 9900 | €93,812 | €98,357 | +€4,545 | +4.8% |
| Operating profit (loss) | 9901 | €66,914 | €66,276 | -€639 | -1.0% |
| Financial income | 75/76B | €315 | €814 | +€499 | +158.6% |
| Recurring financial income | 75 | €315 | €814 | +€499 | +158.6% |
| Financial charges | 65/66B | €4,433 | €3,757 | -€676 | -15.3% |
| Recurring financial charges | 65 | €4,433 | €3,757 | -€676 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €62,796 | €63,333 | +€537 | +0.9% |
| Income taxes | 67/77 | €25,706 | €19,776 | -€5,930 | -23.1% |
| Profit (loss) for the period | 9904 | €37,090 | €43,557 | +€6,467 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,090 | €43,557 | +€6,467 | +17.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.