SIMPLYGEST: 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.
SIMPLYGEST
Largest movements
- Cash +€4,708
up €4,708 (+502.6%), from €937 to €5,644
- Receivables within one year -€2,121
down €2,121 (-43.8%), from €4,840 to €2,719
of which Trade receivables: -€2,381
- Tangible fixed assets +€955
new in 2025: €955
- Profit (loss) carried forward +€3,802
up €3,802 (+292.7%), from €1,299 to €5,101
- Trade debts -€695
down €695 (-57.4%), from €1,210 to €515
- Tax, wage and social debts +€434
up €434 (+56.5%), from €768 to €1,202
- Gross operating margin -€3,758
down €3,758 (-94.0%), from €4,000 to €242
- Depreciation -€1,698
down €1,698 (-89.9%), from €1,890 to €192
- Taxes -€325
no longer reported in 2025 (was €325)
- Financial charges +€252
new in 2025: €252
- Other operating charges -€204
down €204 (-41.9%), from €486 to €283
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,777 | €9,318 | +€3,541 | +61.3% |
| Fixed assets | 21/28 | - | €955 | +€955 | |
| Tangible fixed assets | 22/27 | - | €955 | +€955 | |
| Furniture and vehicles | 24 | - | €955 | +€955 | |
| Current assets | 29/58 | €5,777 | €8,363 | +€2,586 | +44.8% |
| Amounts receivable within one year | 40/41 | €4,840 | €2,719 | -€2,121 | -43.8% |
| Trade receivables | 40 | €4,840 | €2,459 | -€2,381 | -49.2% |
| Other amounts receivable | 41 | - | €259 | +€259 | |
| Cash at bank and in hand | 54/58 | €937 | €5,644 | +€4,708 | +502.6% |
| Total equity and liabilities | 10/49 | €5,777 | €9,318 | +€3,541 | +61.3% |
| Equity | 10/15 | €3,799 | €7,601 | +€3,802 | +100.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,299 | €5,101 | +€3,802 | +292.7% |
| Amounts payable | 17/49 | €1,978 | €1,717 | -€261 | -13.2% |
| Amounts payable within one year | 42/48 | €1,978 | €1,717 | -€261 | -13.2% |
| Trade debts | 44 | €1,210 | €515 | -€695 | -57.4% |
| Suppliers | 440/4 | €1,210 | €515 | -€695 | -57.4% |
| Taxes, remuneration and social security | 45 | €768 | €1,202 | +€434 | +56.5% |
| Taxes | 450/3 | €768 | €1,202 | +€434 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €192 | -€1,698 | -89.9% |
| Other operating charges | 640/8 | €486 | €283 | -€204 | -41.9% |
| Gross operating margin | 9900 | €4,000 | €242 | -€3,758 | -94.0% |
| Operating profit (loss) | 9901 | €1,624 | -€232 | -€1,856 | |
| Financial charges | 65/66B | - | €252 | +€252 | |
| Recurring financial charges | 65 | - | €252 | +€252 | |
| Profit (loss) for the period before taxes | 9903 | €1,624 | -€485 | -€2,108 | |
| Income taxes | 67/77 | €325 | - | -€325 | |
| Profit (loss) for the period | 9904 | €1,299 | -€485 | -€1,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,299 | -€485 | -€1,783 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.