SIMUFLOW: what changed
Two financial 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.
SIMUFLOW
Largest movements
- Cash +€10,032
up €10,032 (+10.8%), from €93,020 to €103,052
mainly Accrued charges and deferred income (+€20,601) and Net result for the year (+€7,320)
- Tangible fixed assets -€4,599
down €4,599 (-44.9%), from €10,246 to €5,648
of which Furniture and vehicles: -€4,461
- Deferred charges and accrued income -€2,858
down €2,858 (-43.7%), from €6,539 to €3,681
- Accrued charges and deferred income +€20,601
up €20,601 (+1,369%), from €1,505 to €22,106
- Trade debts -€17,627
down €17,627 (-41.6%), from €42,335 to €24,708
- Profit (loss) carried forward +€7,320
up €7,320, from -€6,772 to €548
- Advances received -€5,650
down €5,650 (-90.4%), from €6,250 to €600
- Other debts -€2,110
down €2,110 (-3.7%), from €56,741 to €54,631
- Gross operating margin -€28,962
down €28,962 (-27.9%), from €103,774 to €74,812
- Other operating charges +€13,100
up €13,100 (+1,676%), from €782 to €13,882
- Staff costs +€12,301
up €12,301 (+42.6%), from €28,855 to €41,156
- Taxes -€11,146
down €11,146 (-74.5%), from €14,968 to €3,822
- Depreciation -€8,907
down €8,907 (-60.5%), from €14,719 to €5,812
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.
Derived cash bridge
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 | €123,352 | €125,354 | +€2,002 | +1.6% |
| Fixed assets | 21/28 | €11,051 | €5,738 | -€5,314 | -48.1% |
| Intangible fixed assets | 21 | €715 | - | -€715 | |
| Tangible fixed assets | 22/27 | €10,246 | €5,648 | -€4,599 | -44.9% |
| Plant, machinery and equipment | 23 | €654 | €516 | -€138 | -21.1% |
| Furniture and vehicles | 24 | €9,592 | €5,132 | -€4,461 | -46.5% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €112,301 | €119,616 | +€7,316 | +6.5% |
| Stocks and contracts in progress | 3 | €5,920 | €5,920 | = | 0.0% |
| Stocks | 30/36 | €5,920 | €5,920 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,822 | €6,964 | +€141 | +2.1% |
| Trade receivables | 40 | €4,438 | €1,052 | -€3,386 | -76.3% |
| Other amounts receivable | 41 | €2,384 | €5,912 | +€3,527 | +148% |
| Cash at bank and in hand | 54/58 | €93,020 | €103,052 | +€10,032 | +10.8% |
| Deferred charges and accrued income | 490/1 | €6,539 | €3,681 | -€2,858 | -43.7% |
| Total equity and liabilities | 10/49 | €123,352 | €125,354 | +€2,002 | +1.6% |
| Equity | 10/15 | €12,440 | €19,760 | +€7,320 | +58.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,772 | €548 | +€7,320 | |
| Amounts payable | 17/49 | €110,912 | €105,594 | -€5,318 | -4.8% |
| Amounts payable within one year | 42/48 | €109,407 | €83,488 | -€25,919 | -23.7% |
| Trade debts | 44 | €42,335 | €24,708 | -€17,627 | -41.6% |
| Suppliers | 440/4 | €42,335 | €24,708 | -€17,627 | -41.6% |
| Advances received on contracts in progress | 46 | €6,250 | €600 | -€5,650 | -90.4% |
| Taxes, remuneration and social security | 45 | €4,081 | €3,549 | -€532 | -13.0% |
| Taxes | 450/3 | €1,766 | - | -€1,766 | |
| Remuneration and social security | 454/9 | €2,315 | €3,549 | +€1,234 | +53.3% |
| Other amounts payable | 47/48 | €56,741 | €54,631 | -€2,110 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,505 | €22,106 | +€20,601 | +1,369% |
| Remuneration, social security and pensions | 62 | €28,855 | €41,156 | +€12,301 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,719 | €5,812 | -€8,907 | -60.5% |
| Other operating charges | 640/8 | €782 | €13,882 | +€13,100 | +1,676% |
| Gross operating margin | 9900 | €103,774 | €74,812 | -€28,962 | -27.9% |
| Operating profit (loss) | 9901 | €59,418 | €13,962 | -€45,456 | -76.5% |
| Financial income | 75/76B | €38 | €13 | -€25 | -66.3% |
| Recurring financial income | 75 | €38 | €13 | -€25 | -66.3% |
| Financial charges | 65/66B | €3,450 | €2,833 | -€617 | -17.9% |
| Recurring financial charges | 65 | €3,450 | €2,833 | -€617 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €56,005 | €11,142 | -€44,864 | -80.1% |
| Income taxes | 67/77 | €14,968 | €3,822 | -€11,146 | -74.5% |
| Profit (loss) for the period | 9904 | €41,038 | €7,320 | -€33,718 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,038 | €7,320 | -€33,718 | -82.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.