SimPulse: 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.
SimPulse
Largest movements
- Cash +€1,808
up €1,808 (+3.9%), from €46,050 to €47,858
mainly Net result for the year (+€26,678) and Trade debts (+€4,996)
- Other debts -€29,714
down €29,714 (-60.4%), from €49,215 to €19,501
- Profit (loss) carried forward +€26,678
up €26,678 (+2068.9%), from €1,289 to €27,967
- Trade debts +€4,996
up €4,996 (+1164.3%), from €429 to €5,425
- Gross operating margin -€7,533
down €7,533 (-17.8%), from €42,217 to €34,685
- Taxes +€6,094
new in 2025: €6,094
- Financial charges +€452
up €452 (+113.7%), from €398 to €850
of which Financial charges: +€648
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 | €86,736 | €88,957 | +€2,221 | +2.6% |
| Fixed assets | 21/28 | €1,538 | €1,860 | +€322 | +20.9% |
| Tangible fixed assets | 22/27 | €1,538 | €1,860 | +€322 | +20.9% |
| Furniture and vehicles | 24 | €1,538 | €1,860 | +€322 | +20.9% |
| Current assets | 29/58 | €85,197 | €87,097 | +€1,900 | +2.2% |
| Amounts receivable within one year | 40/41 | €38,963 | €39,238 | +€275 | +0.7% |
| Trade receivables | 40 | €37,428 | €35,308 | -€2,120 | -5.7% |
| Other amounts receivable | 41 | €1,536 | €3,930 | +€2,395 | +155.9% |
| Cash at bank and in hand | 54/58 | €46,050 | €47,858 | +€1,808 | +3.9% |
| Deferred charges and accrued income | 490/1 | €184 | - | -€184 | |
| Total equity and liabilities | 10/49 | €86,736 | €88,957 | +€2,221 | +2.6% |
| Equity | 10/15 | €35,749 | €62,427 | +€26,678 | +74.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,860 | €15,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,289 | €27,967 | +€26,678 | +2068.9% |
| Amounts payable | 17/49 | €50,986 | €26,530 | -€24,457 | -48.0% |
| Amounts payable within one year | 42/48 | €49,923 | €25,283 | -€24,640 | -49.4% |
| Trade debts | 44 | €429 | €5,425 | +€4,996 | +1164.3% |
| Suppliers | 440/4 | €429 | €5,425 | +€4,996 | +1164.3% |
| Taxes, remuneration and social security | 45 | €279 | €357 | +€78 | +28.0% |
| Taxes | 450/3 | €279 | €357 | +€78 | +28.0% |
| Other amounts payable | 47/48 | €49,215 | €19,501 | -€29,714 | -60.4% |
| Accrued charges and deferred income | 492/3 | €1,063 | €1,247 | +€184 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €998 | +€93 | +10.2% |
| Other operating charges | 640/8 | €257 | €67 | -€190 | -73.9% |
| Gross operating margin | 9900 | €42,217 | €34,685 | -€7,533 | -17.8% |
| Operating profit (loss) | 9901 | €41,055 | €33,619 | -€7,435 | -18.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | +9233.3% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +9233.3% |
| Financial charges | 65/66B | €398 | €850 | +€452 | +113.7% |
| Recurring financial charges | 65 | €202 | €850 | +€648 | +320.8% |
| Non-recurring financial charges | 66B | €196 | - | -€196 | |
| Profit (loss) for the period before taxes | 9903 | €40,657 | €32,772 | -€7,885 | -19.4% |
| Income taxes | 67/77 | - | €6,094 | +€6,094 | |
| Profit (loss) for the period | 9904 | €40,657 | €26,678 | -€13,979 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,657 | €26,678 | -€13,979 | -34.4% |
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 3 October 2026 via checked.be.