Simplylit: 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.
Simplylit
Largest movements
- Receivables within one year +€35,456
up €35,456 (+79.6%), from €44,557 to €80,014
of which Trade receivables: +€44,038
- Cash -€22,095
down €22,095 (-23.7%), from €93,034 to €70,939
mainly Other debts (-€45,701) and Receivables within one year (-€35,456)
- Trade debts +€54,420
up €54,420 (+71.2%), from €76,384 to €130,804
- Other debts -€45,701
down €45,701 (-99.2%), from €46,070 to €369
- Accrued charges and deferred income +€2,879
new in 2025: €2,879
- Gross operating margin -€40,453
down €40,453 (-86.0%), from €47,042 to €6,589
- Financial charges +€2,708
up €2,708 (+395%), from €686 to €3,394
- Taxes +€748
up €748 (+225%), from €333 to €1,081
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 | €137,710 | €151,636 | +€13,925 | +10.1% |
| Current assets | 29/58 | €137,710 | €151,636 | +€13,925 | +10.1% |
| Amounts receivable within one year | 40/41 | €44,557 | €80,014 | +€35,456 | +79.6% |
| Trade receivables | 40 | €28,902 | €72,940 | +€44,038 | +152% |
| Other amounts receivable | 41 | €15,655 | €7,073 | -€8,582 | -54.8% |
| Cash at bank and in hand | 54/58 | €93,034 | €70,939 | -€22,095 | -23.7% |
| Deferred charges and accrued income | 490/1 | €119 | €683 | +€564 | +473% |
| Total equity and liabilities | 10/49 | €137,710 | €151,636 | +€13,925 | +10.1% |
| Equity | 10/15 | €14,665 | €16,170 | +€1,505 | +10.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,665 | €12,170 | +€1,505 | +14.1% |
| Distributable reserves | 133 | €10,665 | €12,170 | +€1,505 | +14.1% |
| Amounts payable | 17/49 | €123,045 | €135,466 | +€12,420 | +10.1% |
| Amounts payable within one year | 42/48 | €123,045 | €132,587 | +€9,541 | +7.8% |
| Trade debts | 44 | €76,384 | €130,804 | +€54,420 | +71.2% |
| Suppliers | 440/4 | €76,384 | €130,804 | +€54,420 | +71.2% |
| Taxes, remuneration and social security | 45 | €591 | €1,414 | +€822 | +139% |
| Taxes | 450/3 | €591 | €1,414 | +€822 | +139% |
| Other amounts payable | 47/48 | €46,070 | €369 | -€45,701 | -99.2% |
| Accrued charges and deferred income | 492/3 | - | €2,879 | +€2,879 | |
| Other operating charges | 640/8 | €368 | €610 | +€242 | +65.9% |
| Gross operating margin | 9900 | €47,042 | €6,589 | -€40,453 | -86.0% |
| Operating profit (loss) | 9901 | €46,675 | €5,979 | -€40,695 | -87.2% |
| Financial income | 75/76B | €284 | - | -€284 | |
| Recurring financial income | 75 | €284 | - | -€284 | |
| Financial charges | 65/66B | €686 | €3,394 | +€2,708 | +395% |
| Recurring financial charges | 65 | €686 | €3,394 | +€2,708 | +395% |
| Profit (loss) for the period before taxes | 9903 | €46,273 | €2,586 | -€43,687 | -94.4% |
| Income taxes | 67/77 | €333 | €1,081 | +€748 | +225% |
| Profit (loss) for the period | 9904 | €45,940 | €1,505 | -€44,435 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,940 | €1,505 | -€44,435 | -96.7% |
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 14 October 2026 via checked.be.