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Simultas: 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.

What changed

Simultas

BE 0781.465.751
NACE 88.911, Day nurseries and crèches
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€193
2023 · €82+€111
Equity
-€16,085
2023 · -€16,277+€193
Cash
€625
2023 · €12,806-€12,180
Balance sheet total
€29,050
2023 · €43,980-€14,931

Largest movements

2023 to 2024
Assets
  • Cash -€12,180

    down €12,180 (-95.1%), from €12,806 to €625

    mainly Debts after one year (-€11,692) and Trade debts (-€7,829)

  • Receivables within one year -€3,023

    down €3,023 (-56.7%), from €5,334 to €2,311

  • Deferred charges and accrued income +€1,935

    up €1,935 (+845.9%), from €229 to €2,164

  • Intangible fixed assets -€1,404

    down €1,404 (-27.1%), from €5,178 to €3,774

Equity and liabilities
  • Debts after one year -€11,692

    down €11,692 (-58.2%), from €20,088 to €8,396

  • Tax, wage and social debts +€9,216

    up €9,216 (+124.0%), from €7,431 to €16,647

    of which Remuneration and social security: +€9,716

  • Trade debts -€7,829

    down €7,829 (-91.0%), from €8,601 to €772

  • Other debts -€4,444

    down €4,444 (-36.2%), from €12,271 to €7,827

Income statement
  • Gross operating margin +€63,592

    up €63,592 (+154.6%), from €41,122 to €104,714

  • Staff costs +€63,316

    up €63,316 (+175.0%), from €36,177 to €99,493

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €82
Gross operating margin +€63,592
Staff costs -€63,316
Depreciation -€577
Other operating charges +€378
Financial income +€13
Financial charges +€21
Result 2024 €193

Cash bridge derived

cash 2023 to 2024

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.

From operations +€2,073
Investment -€2,187
Financing -€12,066
Cash 2023 €12,806
Net result for the year +€193
Depreciation +€3,850
Receivables within one year +€3,023
Deferred charges and accrued income -€1,935
Trade debts -€7,829
Tax, wage and social debts +€9,216
Other debts -€4,444
Investment in fixed assets (net) -€2,187
Debts after one year -€11,692
Current portion of long-term debt -€374
Cash 2024 €625
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €43,980 €29,050 -€14,931 -33.9%
Fixed assets 21/28 €25,612 €23,949 -€1,662 -6.5%
Intangible fixed assets 21 €5,178 €3,774 -€1,404 -27.1%
Tangible fixed assets 22/27 €15,594 €15,336 -€258 -1.7%
Furniture and vehicles 24 €3,836 €4,997 +€1,161 +30.2%
Other tangible fixed assets 26 €11,758 €10,339 -€1,419 -12.1%
Financial fixed assets 28 €4,840 €4,840 = 0.0%
Current assets 29/58 €18,369 €5,100 -€13,269 -72.2%
Amounts receivable within one year 40/41 €5,334 €2,311 -€3,023 -56.7%
Trade receivables 40 €5,334 €2,311 -€3,023 -56.7%
Cash at bank and in hand 54/58 €12,806 €625 -€12,180 -95.1%
Deferred charges and accrued income 490/1 €229 €2,164 +€1,935 +845.9%
Total equity and liabilities 10/49 €43,980 €29,050 -€14,931 -33.9%
Equity 10/15 -€16,277 -€16,085 +€193 +1.2%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€26,277 -€26,085 +€193 +0.7%
Amounts payable 17/49 €60,258 €45,134 -€15,123 -25.1%
Amounts payable after more than one year 17 €20,088 €8,396 -€11,692 -58.2%
Financial debts 170/4 €20,088 €8,396 -€11,692 -58.2%
Amounts payable within one year 42/48 €40,169 €36,738 -€3,431 -8.5%
Current portion of amounts payable after more than one year 42 €11,866 €11,492 -€374 -3.2%
Trade debts 44 €8,601 €772 -€7,829 -91.0%
Suppliers 440/4 €8,601 €772 -€7,829 -91.0%
Taxes, remuneration and social security 45 €7,431 €16,647 +€9,216 +124.0%
Taxes 450/3 €3,200 €2,700 -€500 -15.6%
Remuneration and social security 454/9 €4,231 €13,947 +€9,716 +229.6%
Other amounts payable 47/48 €12,271 €7,827 -€4,444 -36.2%
Remuneration, social security and pensions 62 €36,177 €99,493 +€63,316 +175.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,273 €3,850 +€577 +17.6%
Other operating charges 640/8 €788 €410 -€378 -47.9%
Gross operating margin 9900 €41,122 €104,714 +€63,592 +154.6%
Operating profit (loss) 9901 €885 €962 +€77 +8.7%
Financial income 75/76B €17 €30 +€13 +76.2%
Recurring financial income 75 €17 €30 +€13 +76.2%
Financial charges 65/66B €820 €799 -€21 -2.6%
Recurring financial charges 65 €820 €799 -€21 -2.6%
Profit (loss) for the period before taxes 9903 €82 €193 +€111 +135.9%
Profit (loss) for the period 9904 €82 €193 +€111 +135.9%
Profit (loss) for the period to be appropriated 9905 €82 €193 +€111 +135.9%

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 29 September 2026 via checked.be.