SIMPOOLS: 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.
SIMPOOLS
Largest movements
- Stocks and contracts -€15,368
down €15,368 (-47.7%), from €32,192 to €16,824
- Cash +€12,990
up €12,990 (+38.8%), from €33,491 to €46,480
mainly Accrued charges and deferred income (+€17,369) and Stocks and contracts (+€15,368)
- Receivables within one year +€9,942
up €9,942 (+1501.4%), from €662 to €10,604
of which Trade receivables: +€9,736
- Intangible fixed assets -€6,692
down €6,692 (-21.1%), from €31,760 to €25,068
- Deferred charges and accrued income +€2,526
up €2,526 (+78.9%), from €3,201 to €5,727
- Accrued charges and deferred income +€17,369
new in 2025: €17,369
- Other debts -€11,127
down €11,127 (-23.2%), from €47,975 to €36,848
- Trade debts -€3,210
down €3,210 (-44.9%), from €7,142 to €3,932
- Tax, wage and social debts -€1,197
down €1,197 (-23.9%), from €5,009 to €3,812
- Gross operating margin +€10,395
up €10,395 (+117.8%), from €8,828 to €19,223
- Staff costs +€6,090
up €6,090 (+295.4%), from €2,062 to €8,151
- Depreciation +€3,251
up €3,251 (+64.7%), from €5,021 to €8,272
- Taxes +€377
up €377 (+162.0%), from €233 to €610
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 | €103,866 | €106,616 | +€2,750 | +2.6% |
| Fixed assets | 21/28 | €34,320 | €26,981 | -€7,339 | -21.4% |
| Intangible fixed assets | 21 | €31,760 | €25,068 | -€6,692 | -21.1% |
| Tangible fixed assets | 22/27 | €2,210 | €1,563 | -€647 | -29.3% |
| Plant, machinery and equipment | 23 | €964 | €1,563 | +€599 | +62.2% |
| Furniture and vehicles | 24 | €1,247 | €0 | -€1,247 | -100.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €69,546 | €79,635 | +€10,089 | +14.5% |
| Stocks and contracts in progress | 3 | €32,192 | €16,824 | -€15,368 | -47.7% |
| Stocks | 30/36 | €32,192 | €16,824 | -€15,368 | -47.7% |
| Amounts receivable within one year | 40/41 | €662 | €10,604 | +€9,942 | +1501.4% |
| Trade receivables | 40 | €622 | €10,358 | +€9,736 | +1564.8% |
| Other amounts receivable | 41 | €40 | €246 | +€206 | +515.3% |
| Cash at bank and in hand | 54/58 | €33,491 | €46,480 | +€12,990 | +38.8% |
| Deferred charges and accrued income | 490/1 | €3,201 | €5,727 | +€2,526 | +78.9% |
| Total equity and liabilities | 10/49 | €103,866 | €106,616 | +€2,750 | +2.6% |
| Equity | 10/15 | €34,739 | €35,655 | +€915 | +2.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €33,539 | €34,455 | +€915 | +2.7% |
| Distributable reserves | 133 | €33,539 | €34,455 | +€915 | +2.7% |
| Amounts payable | 17/49 | €69,126 | €70,961 | +€1,835 | +2.7% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Financial debts | 170/4 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,126 | €44,592 | -€15,534 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,142 | €3,932 | -€3,210 | -44.9% |
| Suppliers | 440/4 | €7,142 | €3,932 | -€3,210 | -44.9% |
| Taxes, remuneration and social security | 45 | €5,009 | €3,812 | -€1,197 | -23.9% |
| Taxes | 450/3 | €5,009 | €3,812 | -€1,197 | -23.9% |
| Other amounts payable | 47/48 | €47,975 | €36,848 | -€11,127 | -23.2% |
| Accrued charges and deferred income | 492/3 | - | €17,369 | +€17,369 | |
| Remuneration, social security and pensions | 62 | €2,062 | €8,151 | +€6,090 | +295.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,021 | €8,272 | +€3,251 | +64.7% |
| Other operating charges | 640/8 | €1,047 | €1,175 | +€127 | +12.2% |
| Gross operating margin | 9900 | €8,828 | €19,223 | +€10,395 | +117.8% |
| Operating profit (loss) | 9901 | €698 | €1,625 | +€927 | +132.9% |
| Financial income | 75/76B | €0 | €16 | +€16 | |
| Recurring financial income | 75 | €0 | €16 | +€16 | |
| Financial charges | 65/66B | €196 | €116 | -€80 | -40.7% |
| Recurring financial charges | 65 | €196 | €116 | -€80 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €502 | €1,525 | +€1,023 | +203.9% |
| Income taxes | 67/77 | €233 | €610 | +€377 | +162.0% |
| Profit (loss) for the period | 9904 | €269 | €915 | +€646 | +240.0% |
| Profit (loss) for the period to be appropriated | 9905 | €269 | €915 | +€646 | +240.0% |
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 1 October 2026 via checked.be.