SIMPLY: 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.
SIMPLY
Largest movements
- Receivables within one year +€9,353
up €9,353 (+153%), from €6,133 to €15,485
of which Trade receivables: +€9,332
- Cash -€1,709
down €1,709 (-72.8%), from €2,349 to €639
mainly Receivables within one year (-€9,353) and Tax, wage and social debts (-€2,011)
- Tangible fixed assets -€633
down €633 (-34.1%), from €1,855 to €1,222
- Other debts +€8,297
new in 2024: €8,297
- Trade debts +€2,268
up €2,268 (+185%), from €1,228 to €3,496
- Tax, wage and social debts -€2,011
down €2,011 (-86.3%), from €2,330 to €319
- Profit (loss) carried forward -€1,544
down €1,544 (-40.9%), from €3,778 to €2,234
- Gross operating margin -€5,844
down €5,844, from €5,209 to -€635
- Taxes -€1,281
down €1,281 (-93.1%), from €1,375 to €94
- Depreciation +€588
up €588 (+1,304%), from €45 to €633
- Financial charges +€171
up €171 (+1,610%), from €11 to €181
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.
Derived cash bridge
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 | €10,336 | €17,346 | +€7,010 | +67.8% |
| Fixed assets | 21/28 | €1,855 | €1,222 | -€633 | -34.1% |
| Tangible fixed assets | 22/27 | €1,855 | €1,222 | -€633 | -34.1% |
| Furniture and vehicles | 24 | €1,855 | €1,222 | -€633 | -34.1% |
| Current assets | 29/58 | €8,482 | €16,125 | +€7,643 | +90.1% |
| Amounts receivable within one year | 40/41 | €6,133 | €15,485 | +€9,353 | +153% |
| Trade receivables | 40 | €6,133 | €15,464 | +€9,332 | +152% |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €2,349 | €639 | -€1,709 | -72.8% |
| Total equity and liabilities | 10/49 | €10,336 | €17,346 | +€7,010 | +67.8% |
| Equity | 10/15 | €6,778 | €5,234 | -€1,544 | -22.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,778 | €2,234 | -€1,544 | -40.9% |
| Amounts payable | 17/49 | €3,558 | €12,112 | +€8,554 | +240% |
| Amounts payable within one year | 42/48 | €3,558 | €12,112 | +€8,554 | +240% |
| Trade debts | 44 | €1,228 | €3,496 | +€2,268 | +185% |
| Suppliers | 440/4 | €1,228 | €3,496 | +€2,268 | +185% |
| Taxes, remuneration and social security | 45 | €2,330 | €319 | -€2,011 | -86.3% |
| Taxes | 450/3 | €2,330 | €319 | -€2,011 | -86.3% |
| Other amounts payable | 47/48 | - | €8,297 | +€8,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €633 | +€588 | +1,304% |
| Gross operating margin | 9900 | €5,209 | -€635 | -€5,844 | |
| Operating profit (loss) | 9901 | €5,164 | -€1,268 | -€6,433 | |
| Financial charges | 65/66B | €11 | €181 | +€171 | +1,610% |
| Recurring financial charges | 65 | €11 | €181 | +€171 | +1,610% |
| Profit (loss) for the period before taxes | 9903 | €5,154 | -€1,450 | -€6,603 | |
| Income taxes | 67/77 | €1,375 | €94 | -€1,281 | -93.1% |
| Profit (loss) for the period | 9904 | €3,778 | -€1,544 | -€5,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,778 | -€1,544 | -€5,322 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.