Simpol: 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.
Simpol
Largest movements
- Receivables within one year +€19,128
up €19,128 (+376.1%), from €5,086 to €24,214
of which Trade receivables: +€21,365
- Cash -€4,193
down €4,193 (-42.5%), from €9,867 to €5,674
mainly Receivables within one year (-€19,128) and Net result for the year (-€17,782)
- Tangible fixed assets -€2,491
down €2,491 (-20.8%), from €11,962 to €9,471
- Other debts +€20,203
up €20,203 (+420.5%), from €4,804 to €25,007
- Profit (loss) carried forward -€17,782
down €17,782, from €13,004 to -€4,779
- Accrued charges and deferred income +€11,072
new in 2025: €11,072
- Tax, wage and social debts -€3,450
down €3,450 (-58.7%), from €5,879 to €2,429
- Trade debts +€2,402
up €2,402 (+107.8%), from €2,229 to €4,630
- Financial charges +€31,171
up €31,171 (+33746.2%), from €92 to €31,264
- Taxes -€4,279
down €4,279 (-100.0%), from €4,279 to €0
- Depreciation +€3,492
up €3,492 (+587.6%), from €594 to €4,087
- Gross operating margin -€386
down €386 (-2.1%), from €18,353 to €17,968
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 | €26,915 | €39,359 | +€12,444 | +46.2% |
| Fixed assets | 21/28 | €11,962 | €9,471 | -€2,491 | -20.8% |
| Tangible fixed assets | 22/27 | €11,962 | €9,471 | -€2,491 | -20.8% |
| Furniture and vehicles | 24 | €11,962 | €9,471 | -€2,491 | -20.8% |
| Current assets | 29/58 | €14,953 | €29,888 | +€14,935 | +99.9% |
| Amounts receivable within one year | 40/41 | €5,086 | €24,214 | +€19,128 | +376.1% |
| Trade receivables | 40 | €2,850 | €24,214 | +€21,365 | +749.7% |
| Other amounts receivable | 41 | €2,236 | €0 | -€2,236 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,867 | €5,674 | -€4,193 | -42.5% |
| Total equity and liabilities | 10/49 | €26,915 | €39,359 | +€12,444 | +46.2% |
| Equity | 10/15 | €14,004 | -€3,779 | -€17,782 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,004 | -€4,779 | -€17,782 | |
| Amounts payable | 17/49 | €12,912 | €43,138 | +€30,226 | +234.1% |
| Amounts payable within one year | 42/48 | €12,912 | €32,066 | +€19,154 | +148.3% |
| Trade debts | 44 | €2,229 | €4,630 | +€2,402 | +107.8% |
| Suppliers | 440/4 | €2,229 | €4,630 | +€2,402 | +107.8% |
| Taxes, remuneration and social security | 45 | €5,879 | €2,429 | -€3,450 | -58.7% |
| Taxes | 450/3 | €5,879 | €2,429 | -€3,450 | -58.7% |
| Other amounts payable | 47/48 | €4,804 | €25,007 | +€20,203 | +420.5% |
| Accrued charges and deferred income | 492/3 | - | €11,072 | +€11,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €4,087 | +€3,492 | +587.6% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | €18,353 | €17,968 | -€386 | -2.1% |
| Operating profit (loss) | 9901 | €17,375 | €13,481 | -€3,893 | -22.4% |
| Financial charges | 65/66B | €92 | €31,264 | +€31,171 | +33746.2% |
| Recurring financial charges | 65 | €92 | €31,264 | +€31,171 | +33746.2% |
| Profit (loss) for the period before taxes | 9903 | €17,282 | -€17,782 | -€35,065 | |
| Income taxes | 67/77 | €4,279 | €0 | -€4,279 | -100.0% |
| Profit (loss) for the period | 9904 | €13,004 | -€17,782 | -€30,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,004 | -€17,782 | -€30,786 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.