Simsek 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.
Simsek Consulting
Largest movements
- Cash +€116,239
up €116,239 (+518.0%), from €22,440 to €138,679
mainly Net result for the year (+€50,390) and Receivables within one year (+€30,502)
- Receivables within one year -€30,502
down €30,502 (-92.0%), from €33,140 to €2,638
of which Other amounts receivable: -€26,812
- Profit (loss) carried forward +€49,531
up €49,531 (+27.5%), from €180,336 to €229,868
- Tax, wage and social debts +€17,132
up €17,132 (+31.9%), from €53,782 to €70,914
- Other debts +€14,509
up €14,509 (+5.5%), from €263,216 to €277,725
- Gross operating margin -€119,938
down €119,938 (-43.8%), from €273,936 to €153,999
- Taxes -€36,217
down €36,217 (-67.3%), from €53,782 to €17,565
- Financial charges +€27,810
up €27,810 (+17256.9%), from €161 to €27,971
- Other operating charges +€13,652
up €13,652 (+71.5%), from €19,100 to €32,752
- Depreciation +€3,996
up €3,996 (+21.1%), from €18,925 to €22,920
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 | €507,812 | €589,272 | +€81,460 | +16.0% |
| Fixed assets | 21/28 | €450,288 | €446,465 | -€3,823 | -0.8% |
| Tangible fixed assets | 22/27 | €450,288 | €446,465 | -€3,823 | -0.8% |
| Land and buildings | 22 | €374,044 | €374,656 | +€613 | +0.2% |
| Plant, machinery and equipment | 23 | €1,298 | €747 | -€551 | -42.5% |
| Furniture and vehicles | 24 | €74,947 | €71,061 | -€3,885 | -5.2% |
| Current assets | 29/58 | €57,524 | €142,807 | +€85,283 | +148.3% |
| Amounts receivable within one year | 40/41 | €33,140 | €2,638 | -€30,502 | -92.0% |
| Trade receivables | 40 | €5,808 | €2,118 | -€3,691 | -63.5% |
| Other amounts receivable | 41 | €27,332 | €521 | -€26,812 | -98.1% |
| Cash at bank and in hand | 54/58 | €22,440 | €138,679 | +€116,239 | +518.0% |
| Deferred charges and accrued income | 490/1 | €1,944 | €1,490 | -€454 | -23.3% |
| Total equity and liabilities | 10/49 | €507,812 | €589,272 | +€81,460 | +16.0% |
| Equity | 10/15 | €190,336 | €239,868 | +€49,531 | +26.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,336 | €229,868 | +€49,531 | +27.5% |
| Amounts payable | 17/49 | €317,476 | €349,404 | +€31,929 | +10.1% |
| Amounts payable within one year | 42/48 | €317,476 | €349,404 | +€31,929 | +10.1% |
| Trade debts | 44 | €478 | €705 | +€227 | +47.6% |
| Suppliers | 440/4 | €478 | €705 | +€227 | +47.6% |
| Advances received on contracts in progress | 46 | - | €60 | +€60 | |
| Taxes, remuneration and social security | 45 | €53,782 | €70,914 | +€17,132 | +31.9% |
| Taxes | 450/3 | €53,782 | €70,914 | +€17,132 | +31.9% |
| Other amounts payable | 47/48 | €263,216 | €277,725 | +€14,509 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,925 | €22,920 | +€3,996 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,400 | +€2,400 | |
| Other operating charges | 640/8 | €19,100 | €32,752 | +€13,652 | +71.5% |
| Gross operating margin | 9900 | €273,936 | €153,999 | -€119,938 | -43.8% |
| Operating profit (loss) | 9901 | €235,912 | €95,926 | -€139,986 | -59.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €161 | €27,971 | +€27,810 | +17256.9% |
| Recurring financial charges | 65 | €161 | €27,971 | +€27,810 | +17256.9% |
| Profit (loss) for the period before taxes | 9903 | €235,751 | €67,955 | -€167,796 | -71.2% |
| Income taxes | 67/77 | €53,782 | €17,565 | -€36,217 | -67.3% |
| Profit (loss) for the period | 9904 | €181,969 | €50,390 | -€131,579 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €181,969 | €50,390 | -€131,579 | -72.3% |
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 7 October 2026 via checked.be.