SIMPSON: 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.
SIMPSON
Largest movements
- Tangible fixed assets -€10,649
down €10,649 (-7.3%), from €145,327 to €134,678
of which Other tangible fixed assets: -€6,365
- Cash -€2,359
down €2,359 (-19.8%), from €11,926 to €9,567
mainly Net result for the year (-€26,653) and Contributions, distributions and other (-€10,667)
- Profit (loss) carried forward -€37,320
down €37,320 (-35.5%), from €105,052 to €67,732
- Other debts +€22,913
up €22,913 (+572.8%), from €4,000 to €26,913
- Gross operating margin +€7,291
up €7,291 (+53.6%), from -€13,607 to -€6,316
- Financial income -€3,234
no longer reported in 2025 (was €3,234)
- Financial charges -€367
down €367 (-82.0%), from €448 to €81
- Depreciation -€288
down €288 (-2.6%), from €10,937 to €10,649
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 | €162,157 | €148,149 | -€14,008 | -8.6% |
| Fixed assets | 21/28 | €145,446 | €134,797 | -€10,649 | -7.3% |
| Tangible fixed assets | 22/27 | €145,327 | €134,678 | -€10,649 | -7.3% |
| Land and buildings | 22 | €115,170 | €110,887 | -€4,284 | -3.7% |
| Other tangible fixed assets | 26 | €30,157 | €23,792 | -€6,365 | -21.1% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €16,711 | €13,352 | -€3,359 | -20.1% |
| Amounts receivable within one year | 40/41 | €2,380 | €2,380 | = | 0.0% |
| Other amounts receivable | 41 | €2,380 | €2,380 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,926 | €9,567 | -€2,359 | -19.8% |
| Deferred charges and accrued income | 490/1 | €2,405 | €1,405 | -€1,000 | -41.6% |
| Total equity and liabilities | 10/49 | €162,157 | €148,149 | -€14,008 | -8.6% |
| Equity | 10/15 | €154,984 | €117,664 | -€37,320 | -24.1% |
| Contributions | 10/11 | €34,705 | €34,705 | = | 0.0% |
| Capital | 10 | €34,705 | - | -€34,705 | |
| Issued capital | 100 | €34,705 | - | -€34,705 | |
| Outside capital | 11 | - | €34,705 | +€34,705 | |
| Other | 1109/19 | - | €34,705 | +€34,705 | |
| Reserves | 13 | €15,227 | €15,227 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,471 | €3,471 | = | 0.0% |
| Legal reserve | 130 | €3,471 | €3,471 | = | 0.0% |
| Distributable reserves | 133 | €11,756 | €11,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,052 | €67,732 | -€37,320 | -35.5% |
| Amounts payable | 17/49 | €7,173 | €30,486 | +€23,313 | +325.0% |
| Amounts payable after more than one year | 17 | €3,173 | €3,173 | = | 0.0% |
| Other amounts payable | 178/9 | €3,173 | €3,173 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,000 | €27,313 | +€23,313 | +582.8% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €4,000 | €26,913 | +€22,913 | +572.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,937 | €10,649 | -€288 | -2.6% |
| Other operating charges | 640/8 | €9,630 | €9,608 | -€23 | -0.2% |
| Gross operating margin | 9900 | -€13,607 | -€6,316 | +€7,291 | +53.6% |
| Operating profit (loss) | 9901 | -€34,174 | -€26,573 | +€7,602 | +22.2% |
| Financial income | 75/76B | €3,234 | - | -€3,234 | |
| Recurring financial income | 75 | €3,234 | - | -€3,234 | |
| Financial charges | 65/66B | €448 | €81 | -€367 | -82.0% |
| Recurring financial charges | 65 | €448 | €81 | -€367 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,388 | -€26,653 | +€4,734 | +15.1% |
| Profit (loss) for the period | 9904 | -€31,388 | -€26,653 | +€4,734 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,388 | -€26,653 | +€4,734 | +15.1% |
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 30 September 2026 via checked.be.