SIMPSON CONSULTING: 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 CONSULTING
Largest movements
- Cash +€20,579
up €20,579 (+13.7%), from €150,433 to €171,012
mainly Net result for the year (+€17,177) and Depreciation (+€11,276)
- Tangible fixed assets -€11,276
down €11,276 (-44.8%), from €25,186 to €13,910
of which Furniture and vehicles: -€10,955
- Receivables within one year +€6,813
up €6,813 (+41.9%), from €16,267 to €23,080
of which Trade receivables: +€6,075
- Profit (loss) carried forward +€17,177
up €17,177 (+13.6%), from €126,733 to €143,910
- Tax, wage and social debts -€8,386
down €8,386 (-67.0%), from €12,523 to €4,137
of which Remuneration and social security: -€6,393
- Other debts +€7,108
up €7,108 (+15.8%), from €45,032 to €52,140
- Gross operating margin -€13,019
down €13,019 (-25.9%), from €50,302 to €37,283
- Taxes -€2,616
down €2,616 (-37.5%), from €6,980 to €4,364
- Other operating charges -€2,361
down €2,361 (-81.8%), from €2,886 to €525
- Financial charges +€2,058
up €2,058 (+109.3%), from €1,883 to €3,940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,887 | €208,002 | +€16,115 | +8.4% |
| Fixed assets | 21/28 | €25,186 | €13,910 | -€11,276 | -44.8% |
| Tangible fixed assets | 22/27 | €25,186 | €13,910 | -€11,276 | -44.8% |
| Furniture and vehicles | 24 | €22,060 | €11,105 | -€10,955 | -49.7% |
| Other tangible fixed assets | 26 | €3,127 | €2,805 | -€321 | -10.3% |
| Current assets | 29/58 | €166,700 | €194,092 | +€27,392 | +16.4% |
| Amounts receivable within one year | 40/41 | €16,267 | €23,080 | +€6,813 | +41.9% |
| Trade receivables | 40 | €11,615 | €17,690 | +€6,075 | +52.3% |
| Other amounts receivable | 41 | €4,652 | €5,390 | +€738 | +15.9% |
| Cash at bank and in hand | 54/58 | €150,433 | €171,012 | +€20,579 | +13.7% |
| Total equity and liabilities | 10/49 | €191,887 | €208,002 | +€16,115 | +8.4% |
| Equity | 10/15 | €131,733 | €148,910 | +€17,177 | +13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,733 | €143,910 | +€17,177 | +13.6% |
| Amounts payable | 17/49 | €60,154 | €59,092 | -€1,062 | -1.8% |
| Amounts payable within one year | 42/48 | €60,154 | €59,092 | -€1,062 | -1.8% |
| Trade debts | 44 | €2,599 | €2,816 | +€217 | +8.3% |
| Suppliers | 440/4 | €2,599 | €2,816 | +€217 | +8.3% |
| Taxes, remuneration and social security | 45 | €12,523 | €4,137 | -€8,386 | -67.0% |
| Taxes | 450/3 | €4,533 | €2,540 | -€1,993 | -44.0% |
| Remuneration and social security | 454/9 | €7,990 | €1,597 | -€6,393 | -80.0% |
| Other amounts payable | 47/48 | €45,032 | €52,140 | +€7,108 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,893 | €11,276 | +€383 | +3.5% |
| Other operating charges | 640/8 | €2,886 | €525 | -€2,361 | -81.8% |
| Gross operating margin | 9900 | €50,302 | €37,283 | -€13,019 | -25.9% |
| Operating profit (loss) | 9901 | €36,523 | €25,481 | -€11,042 | -30.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,883 | €3,940 | +€2,058 | +109.3% |
| Recurring financial charges | 65 | €1,883 | €3,940 | +€2,058 | +109.3% |
| Profit (loss) for the period before taxes | 9903 | €34,641 | €21,541 | -€13,100 | -37.8% |
| Income taxes | 67/77 | €6,980 | €4,364 | -€2,616 | -37.5% |
| Profit (loss) for the period | 9904 | €27,661 | €17,177 | -€10,484 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,661 | €17,177 | -€10,484 | -37.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.