smplr: 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.
smplr
Largest movements
- Tangible fixed assets -€145,815
down €145,815 (-21.7%), from €673,227 to €527,412
of which Land and buildings: -€232,127
- Receivables within one year +€93,107
up €93,107 (+188.3%), from €49,437 to €142,544
of which Other amounts receivable: +€58,432
- Cash +€86,319
up €86,319 (+50.3%), from €171,683 to €258,002
mainly Investment in fixed assets (net) (+€129,861) and Debts after one year (+€67,273)
- Debts after one year +€67,273
up €67,273 (+13.3%), from €505,265 to €572,538
- Trade debts -€38,128
down €38,128 (-76.1%), from €50,102 to €11,974
- Financial charges +€16,934
up €16,934 (+140.3%), from €12,072 to €29,006
- Depreciation -€7,814
down €7,814 (-32.9%), from €23,768 to €15,954
- Gross operating margin +€7,466
up €7,466 (+15.7%), from €47,458 to €54,924
- Other operating charges +€7,177
up €7,177 (+1455.8%), from €493 to €7,670
- Financial income +€1,909
up €1,909 (+212.4%), from €899 to €2,808
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €895,395 | €937,999 | +€42,604 | +4.8% |
| Fixed assets | 21/28 | €673,227 | €527,412 | -€145,815 | -21.7% |
| Tangible fixed assets | 22/27 | €673,227 | €527,412 | -€145,815 | -21.7% |
| Land and buildings | 22 | €595,124 | €362,997 | -€232,127 | -39.0% |
| Plant, machinery and equipment | 23 | €66,199 | €43,219 | -€22,980 | -34.7% |
| Furniture and vehicles | 24 | €11,904 | €1,134 | -€10,770 | -90.5% |
| Other tangible fixed assets | 26 | - | €3,658 | +€3,658 | |
| Assets under construction and advance payments | 27 | - | €116,404 | +€116,404 | |
| Current assets | 29/58 | €222,168 | €410,588 | +€188,420 | +84.8% |
| Amounts receivable within one year | 40/41 | €49,437 | €142,544 | +€93,107 | +188.3% |
| Trade receivables | 40 | €11,495 | €46,170 | +€34,675 | +301.7% |
| Other amounts receivable | 41 | €37,942 | €96,374 | +€58,432 | +154.0% |
| Cash at bank and in hand | 54/58 | €171,683 | €258,002 | +€86,319 | +50.3% |
| Deferred charges and accrued income | 490/1 | €1,048 | €10,042 | +€8,994 | +858.2% |
| Total equity and liabilities | 10/49 | €895,395 | €937,999 | +€42,604 | +4.8% |
| Equity | 10/15 | €325,074 | €327,718 | +€2,644 | +0.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | €13,000 | - | -€13,000 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €5,600 | - | -€5,600 | |
| Reserves | 13 | €306,540 | €314,718 | +€8,178 | +2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €304,680 | €314,718 | +€10,038 | +3.3% |
| Profit (loss) carried forward | 14 | €5,534 | €0 | -€5,534 | -100.0% |
| Amounts payable | 17/49 | €570,321 | €610,281 | +€39,960 | +7.0% |
| Amounts payable after more than one year | 17 | €505,265 | €572,538 | +€67,273 | +13.3% |
| Financial debts | 170/4 | €505,265 | €572,538 | +€67,273 | +13.3% |
| Amounts payable within one year | 42/48 | €65,056 | €37,743 | -€27,313 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €14,954 | €17,476 | +€2,522 | +16.9% |
| Financial debts | 43 | - | €514 | +€514 | |
| Other loans | 439 | - | €514 | +€514 | |
| Trade debts | 44 | €50,102 | €11,974 | -€38,128 | -76.1% |
| Suppliers | 440/4 | €50,102 | €11,974 | -€38,128 | -76.1% |
| Taxes, remuneration and social security | 45 | - | €7,779 | +€7,779 | |
| Taxes | 450/3 | - | €7,779 | +€7,779 | |
| Non-recurring operating income | 76A | - | €4,045 | +€4,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,768 | €15,954 | -€7,814 | -32.9% |
| Other operating charges | 640/8 | €493 | €7,670 | +€7,177 | +1455.8% |
| Gross operating margin | 9900 | €47,458 | €54,924 | +€7,466 | +15.7% |
| Operating profit (loss) | 9901 | €23,197 | €31,299 | +€8,102 | +34.9% |
| Financial income | 75/76B | €899 | €2,808 | +€1,909 | +212.4% |
| Recurring financial income | 75 | €899 | €2,808 | +€1,909 | +212.4% |
| Financial charges | 65/66B | €12,072 | €29,006 | +€16,934 | +140.3% |
| Recurring financial charges | 65 | €12,072 | €29,006 | +€16,934 | +140.3% |
| Profit (loss) for the period before taxes | 9903 | €12,024 | €5,102 | -€6,922 | -57.6% |
| Income taxes | 67/77 | €3,166 | €2,457 | -€709 | -22.4% |
| Profit (loss) for the period | 9904 | €8,858 | €2,645 | -€6,213 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,858 | €2,645 | -€6,213 | -70.1% |
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 8 October 2026 via checked.be.