ASSURANCES SIMON - DINON: 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.
ASSURANCES SIMON - DINON
Largest movements
- Current investments +€98,234
up €98,234 (+13.5%), from €728,116 to €826,350
- Other debts +€212,772
up €212,772 (+271%), from €78,533 to €291,305
- Reserves -€128,000
down €128,000 (-22.4%), from €571,360 to €443,360
of which Distributable reserves: -€128,000
- Tax, wage and social debts +€104,330
up €104,330 (+186%), from €56,219 to €160,549
of which Taxes: +€102,337
- Trade debts -€95,440
down €95,440 (-92.9%), from €102,683 to €7,243
- Gross operating margin +€50,069
up €50,069 (+11.0%), from €453,413 to €503,482
- Staff costs +€15,536
up €15,536 (+6.3%), from €246,519 to €262,055
- Write-downs -€7,961
no longer reported in 2025 (was €7,961)
- Purchases and services -€7,581
down €7,581 (-9.9%), from €76,604 to €69,023
- Taxes +€7,013
up €7,013 (+9.3%), from €75,025 to €82,038
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 | €825,631 | €920,172 | +€94,541 | +11.5% |
| Fixed assets | 21/28 | €2,265 | €1,133 | -€1,132 | -50.0% |
| Intangible fixed assets | 21 | €2,265 | €1,133 | -€1,132 | -50.0% |
| Current assets | 29/58 | €823,366 | €919,039 | +€95,673 | +11.6% |
| Amounts receivable within one year | 40/41 | €69,987 | €71,345 | +€1,358 | +1.9% |
| Trade receivables | 40 | €31,845 | €35,033 | +€3,188 | +10.0% |
| Other amounts receivable | 41 | €38,142 | €36,312 | -€1,830 | -4.8% |
| Current investments | 50/53 | €728,116 | €826,350 | +€98,234 | +13.5% |
| Cash at bank and in hand | 54/58 | €22,360 | €21,344 | -€1,016 | -4.5% |
| Deferred charges and accrued income | 490/1 | €2,903 | €0 | -€2,903 | -100% |
| Total equity and liabilities | 10/49 | €825,631 | €920,172 | +€94,541 | +11.5% |
| Equity | 10/15 | €588,196 | €461,075 | -€127,121 | -21.6% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €571,360 | €443,360 | -€128,000 | -22.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €569,500 | €441,500 | -€128,000 | -22.5% |
| Profit (loss) carried forward | 14 | €636 | €1,515 | +€879 | +138% |
| Amounts payable | 17/49 | €237,435 | €459,097 | +€221,662 | +93.4% |
| Amounts payable within one year | 42/48 | €237,435 | €459,097 | +€221,662 | +93.4% |
| Trade debts | 44 | €102,683 | €7,243 | -€95,440 | -92.9% |
| Suppliers | 440/4 | €102,683 | €7,243 | -€95,440 | -92.9% |
| Taxes, remuneration and social security | 45 | €56,219 | €160,549 | +€104,330 | +186% |
| Taxes | 450/3 | €22,905 | €125,242 | +€102,337 | +447% |
| Remuneration and social security | 454/9 | €33,314 | €35,307 | +€1,993 | +6.0% |
| Other amounts payable | 47/48 | €78,533 | €291,305 | +€212,772 | +271% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,604 | €69,023 | -€7,581 | -9.9% |
| Remuneration, social security and pensions | 62 | €246,519 | €262,055 | +€15,536 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,350 | €1,132 | -€1,218 | -51.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,961 | - | -€7,961 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €453,413 | €503,482 | +€50,069 | +11.0% |
| Operating profit (loss) | 9901 | €196,583 | €239,895 | +€43,312 | +22.0% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €80 | €87 | +€7 | +8.8% |
| Recurring financial charges | 65 | €80 | €87 | +€7 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €196,503 | €239,917 | +€43,414 | +22.1% |
| Income taxes | 67/77 | €75,025 | €82,038 | +€7,013 | +9.3% |
| Profit (loss) for the period | 9904 | €121,478 | €157,879 | +€36,401 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,478 | €157,879 | +€36,401 | +30.0% |
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 31 October 2026 via checked.be.