Simplytom: 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.
Simplytom
Largest movements
- Cash -€33,082
down €33,082 (-26.0%), from €127,165 to €94,084
mainly Contributions, distributions and other (-€62,500) and Other debts (-€48,623)
- Receivables within one year -€7,188
no longer reported in 2025 (was €7,188)
- Other debts -€48,623
down €48,623 (-42.1%), from €115,539 to €66,916
- Tax, wage and social debts +€12,804
up €12,804 (+73.2%), from €17,500 to €30,304
of which Taxes: +€10,422
- Profit (loss) carried forward -€2,832
down €2,832 (-98.2%), from €2,883 to €51
- Gross operating margin +€32,680
up €32,680 (+69.3%), from €47,146 to €79,826
- Taxes +€7,539
up €7,539 (+77.0%), from €9,795 to €17,334
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 | €145,133 | €106,170 | -€38,962 | -26.8% |
| Fixed assets | 21/28 | €1,796 | €3,039 | +€1,243 | +69.2% |
| Tangible fixed assets | 22/27 | €1,796 | €3,039 | +€1,243 | +69.2% |
| Furniture and vehicles | 24 | €1,796 | €3,039 | +€1,243 | +69.2% |
| Current assets | 29/58 | €143,336 | €103,131 | -€40,205 | -28.0% |
| Amounts receivable within one year | 40/41 | €7,188 | - | -€7,188 | |
| Other amounts receivable | 41 | €7,188 | - | -€7,188 | |
| Cash at bank and in hand | 54/58 | €127,165 | €94,084 | -€33,082 | -26.0% |
| Deferred charges and accrued income | 490/1 | €8,983 | €9,048 | +€64 | +0.7% |
| Total equity and liabilities | 10/49 | €145,133 | €106,170 | -€38,962 | -26.8% |
| Equity | 10/15 | €7,883 | €5,051 | -€2,832 | -35.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,883 | €51 | -€2,832 | -98.2% |
| Amounts payable | 17/49 | €137,250 | €101,120 | -€36,130 | -26.3% |
| Amounts payable within one year | 42/48 | €136,485 | €100,175 | -€36,310 | -26.6% |
| Trade debts | 44 | €3,446 | €2,955 | -€492 | -14.3% |
| Suppliers | 440/4 | €3,446 | €2,955 | -€492 | -14.3% |
| Taxes, remuneration and social security | 45 | €17,500 | €30,304 | +€12,804 | +73.2% |
| Taxes | 450/3 | €17,500 | €27,921 | +€10,422 | +59.6% |
| Remuneration and social security | 454/9 | - | €2,383 | +€2,383 | |
| Other amounts payable | 47/48 | €115,539 | €66,916 | -€48,623 | -42.1% |
| Accrued charges and deferred income | 492/3 | €765 | €945 | +€180 | +23.5% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,908 | +€250 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €538 | -€214 | -28.4% |
| Other operating charges | 640/8 | €881 | €129 | -€752 | -85.3% |
| Gross operating margin | 9900 | €47,146 | €79,826 | +€32,680 | +69.3% |
| Operating profit (loss) | 9901 | €43,854 | €77,250 | +€33,396 | +76.2% |
| Financial charges | 65/66B | €145 | €248 | +€103 | +71.5% |
| Recurring financial charges | 65 | €145 | €248 | +€103 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €43,710 | €77,002 | +€33,292 | +76.2% |
| Income taxes | 67/77 | €9,795 | €17,334 | +€7,539 | +77.0% |
| Profit (loss) for the period | 9904 | €33,915 | €59,668 | +€25,753 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,915 | €59,668 | +€25,753 | +75.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.