SIMPLYBARON: 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.
SIMPLYBARON
Largest movements
- Cash -€14,867
down €14,867 (-32.3%), from €45,970 to €31,103
mainly Trade debts (-€27,341) and Debts after one year (-€11,466)
- Receivables within one year -€11,206
down €11,206 (-37.4%), from €29,926 to €18,720
of which Trade receivables: -€25,217
- Tangible fixed assets -€10,258
down €10,258 (-9.7%), from €105,693 to €95,435
of which Other tangible fixed assets: -€10,112
- Trade debts -€27,341
down €27,341 (-33.4%), from €81,905 to €54,563
- Debts after one year -€11,466
down €11,466 (-10.1%), from €113,985 to €102,519
- Gross operating margin -€91,991
down €91,991 (-39.7%), from €231,870 to €139,879
- Staff costs -€38,084
down €38,084 (-25.5%), from €149,549 to €111,465
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 | €225,011 | €188,527 | -€36,484 | -16.2% |
| Fixed assets | 21/28 | €105,693 | €95,435 | -€10,258 | -9.7% |
| Tangible fixed assets | 22/27 | €105,693 | €95,435 | -€10,258 | -9.7% |
| Plant, machinery and equipment | 23 | €24,539 | €22,019 | -€2,519 | -10.3% |
| Furniture and vehicles | 24 | €1,874 | €4,248 | +€2,374 | +127% |
| Other tangible fixed assets | 26 | €79,280 | €69,168 | -€10,112 | -12.8% |
| Current assets | 29/58 | €119,319 | €93,092 | -€26,226 | -22.0% |
| Stocks and contracts in progress | 3 | €42,969 | €41,560 | -€1,409 | -3.3% |
| Stocks | 30/36 | €42,969 | €41,560 | -€1,409 | -3.3% |
| Amounts receivable within one year | 40/41 | €29,926 | €18,720 | -€11,206 | -37.4% |
| Trade receivables | 40 | €27,815 | €2,598 | -€25,217 | -90.7% |
| Other amounts receivable | 41 | €2,111 | €16,123 | +€14,011 | +664% |
| Cash at bank and in hand | 54/58 | €45,970 | €31,103 | -€14,867 | -32.3% |
| Deferred charges and accrued income | 490/1 | €453 | €1,709 | +€1,256 | +277% |
| Total equity and liabilities | 10/49 | €225,011 | €188,527 | -€36,484 | -16.2% |
| Equity | 10/15 | €14,922 | €15,110 | +€188 | +1.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,078 | -€24,890 | +€188 | +0.8% |
| Amounts payable | 17/49 | €210,089 | €173,417 | -€36,672 | -17.5% |
| Amounts payable after more than one year | 17 | €113,985 | €102,519 | -€11,466 | -10.1% |
| Other amounts payable | 178/9 | €113,985 | €102,519 | -€11,466 | -10.1% |
| Amounts payable within one year | 42/48 | €96,104 | €70,499 | -€25,606 | -26.6% |
| Trade debts | 44 | €81,905 | €54,563 | -€27,341 | -33.4% |
| Suppliers | 440/4 | €81,905 | €54,563 | -€27,341 | -33.4% |
| Taxes, remuneration and social security | 45 | €13,903 | €15,639 | +€1,736 | +12.5% |
| Taxes | 450/3 | €13,719 | €11,728 | -€1,992 | -14.5% |
| Remuneration and social security | 454/9 | €184 | €3,911 | +€3,727 | +2,029% |
| Other amounts payable | 47/48 | €297 | €297 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €1,241 | €0 | -€1,241 | -100% |
| Remuneration, social security and pensions | 62 | €149,549 | €111,465 | -€38,084 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,640 | €18,796 | +€2,156 | +13.0% |
| Other operating charges | 640/8 | €3,264 | €5,133 | +€1,869 | +57.3% |
| Gross operating margin | 9900 | €231,870 | €139,879 | -€91,991 | -39.7% |
| Operating profit (loss) | 9901 | €62,417 | €4,485 | -€57,932 | -92.8% |
| Financial income | 75/76B | €164 | €1,159 | +€995 | +606% |
| Recurring financial income | 75 | €164 | €1,159 | +€995 | +606% |
| Financial charges | 65/66B | €7,018 | €5,455 | -€1,563 | -22.3% |
| Recurring financial charges | 65 | €7,018 | €5,455 | -€1,563 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €55,563 | €188 | -€55,375 | -99.7% |
| Profit (loss) for the period | 9904 | €55,563 | €188 | -€55,375 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,563 | €188 | -€55,375 | -99.7% |
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 28 October 2026 via checked.be.