SMPL. studio: 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.
SMPL. studio
Largest movements
- Receivables within one year -€36,640
down €36,640 (-12.6%), from €290,514 to €253,874
of which Other amounts receivable: -€36,640
- Cash +€12,247
new in 2025: €12,247
mainly Receivables within one year (+€36,640) and Other debts (+€27,185)
- Profit (loss) carried forward -€37,692
down €37,692 (-34.5%), from -€109,108 to -€146,800
- Other debts +€27,185
up €27,185 (+11.4%), from €238,154 to €265,339
- Short-term financial debts -€9,992
no longer reported in 2025 (was €9,992)
- Tax, wage and social debts -€7,833
down €7,833 (-99.9%), from €7,840 to €7
- Gross operating margin +€31,375
up €31,375 (+55.7%), from -€56,320 to -€24,945
- Financial income -€27,200
no longer reported in 2025 (was €27,200)
of which Financial income: -€27,200
- Other operating charges +€2,795
up €2,795 (+35.2%), from €7,949 to €10,744
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 | €641,707 | €617,314 | -€24,393 | -3.8% |
| Fixed assets | 21/28 | €351,193 | €351,193 | = | 0.0% |
| Tangible fixed assets | 22/27 | €350,077 | €350,077 | = | 0.0% |
| Land and buildings | 22 | €350,077 | €350,077 | = | 0.0% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €290,514 | €266,122 | -€24,393 | -8.4% |
| Amounts receivable within one year | 40/41 | €290,514 | €253,874 | -€36,640 | -12.6% |
| Trade receivables | 40 | €240,182 | €240,182 | = | 0.0% |
| Other amounts receivable | 41 | €50,333 | €13,693 | -€36,640 | -72.8% |
| Cash at bank and in hand | 54/58 | - | €12,247 | +€12,247 | |
| Total equity and liabilities | 10/49 | €641,707 | €617,314 | -€24,393 | -3.8% |
| Equity | 10/15 | €241,070 | €203,377 | -€37,692 | -15.6% |
| Contributions | 10/11 | €26,033 | €26,033 | = | 0.0% |
| Reserves | 13 | €324,145 | €324,145 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,542 | €12,542 | = | 0.0% |
| Distributable reserves | 133 | €311,603 | €311,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,108 | -€146,800 | -€37,692 | -34.5% |
| Provisions and deferred taxes | 16 | €88,928 | €88,928 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €88,928 | €88,928 | = | 0.0% |
| Pensions and similar obligations | 160 | €88,928 | €88,928 | = | 0.0% |
| Amounts payable | 17/49 | €311,710 | €325,009 | +€13,299 | +4.3% |
| Amounts payable within one year | 42/48 | €311,710 | €325,009 | +€13,299 | +4.3% |
| Financial debts | 43 | €9,992 | - | -€9,992 | |
| Credit institutions | 430/8 | €9,992 | - | -€9,992 | |
| Trade debts | 44 | €21,264 | €25,204 | +€3,940 | +18.5% |
| Suppliers | 440/4 | €21,264 | €25,204 | +€3,940 | +18.5% |
| Advances received on contracts in progress | 46 | €34,459 | €34,459 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,840 | €7 | -€7,833 | -99.9% |
| Taxes | 450/3 | €7,840 | €7 | -€7,833 | -99.9% |
| Other amounts payable | 47/48 | €238,154 | €265,339 | +€27,185 | +11.4% |
| Other operating charges | 640/8 | €7,949 | €10,744 | +€2,795 | +35.2% |
| Gross operating margin | 9900 | -€56,320 | -€24,945 | +€31,375 | +55.7% |
| Operating profit (loss) | 9901 | -€64,270 | -€35,689 | +€28,580 | +44.5% |
| Financial income | 75/76B | €27,200 | - | -€27,200 | |
| Recurring financial income | 75 | €27,200 | - | -€27,200 | |
| Non-recurring financial income | 76B | €27,200 | - | -€27,200 | |
| Financial charges | 65/66B | €2,367 | €2,003 | -€364 | -15.4% |
| Recurring financial charges | 65 | €2,367 | €2,003 | -€364 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,436 | -€37,692 | +€1,744 | +4.4% |
| Profit (loss) for the period | 9904 | -€39,436 | -€37,692 | +€1,744 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,436 | -€37,692 | +€1,744 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.