AUTOS SIMON: 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.
AUTOS SIMON
Largest movements
- Stocks and contracts -€43,432
down €43,432 (-24.2%), from €179,171 to €135,739
- Cash +€35,864
up €35,864 (+81.1%), from €44,244 to €80,108
mainly Stocks and contracts (+€43,432) and Net result for the year (+€13,869)
- Receivables within one year +€4,632
up €4,632 (+725.7%), from €638 to €5,270
- Short-term financial debts -€24,764
down €24,764 (-19.8%), from €125,000 to €100,236
- Profit (loss) carried forward +€13,869
up €13,869 (+19.9%), from €69,846 to €83,715
- Other debts +€4,713
up €4,713 (+86.6%), from €5,443 to €10,156
- Tax, wage and social debts +€3,028
up €3,028 (+144.1%), from €2,101 to €5,129
- Gross operating margin +€18,067
up €18,067 (+287.8%), from €6,279 to €24,346
- Taxes +€4,639
up €4,639, from -€533 to €4,106
- Financial charges -€2,362
down €2,362 (-31.6%), from €7,467 to €5,105
- Other operating charges -€306
down €306 (-19.4%), from €1,575 to €1,270
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 | €225,392 | €221,329 | -€4,063 | -1.8% |
| Current assets | 29/58 | €225,392 | €221,329 | -€4,063 | -1.8% |
| Stocks and contracts in progress | 3 | €179,171 | €135,739 | -€43,432 | -24.2% |
| Stocks | 30/36 | €179,171 | €135,739 | -€43,432 | -24.2% |
| Amounts receivable within one year | 40/41 | €638 | €5,270 | +€4,632 | +725.7% |
| Trade receivables | 40 | €638 | €5,270 | +€4,632 | +725.7% |
| Cash at bank and in hand | 54/58 | €44,244 | €80,108 | +€35,864 | +81.1% |
| Deferred charges and accrued income | 490/1 | €1,338 | €212 | -€1,126 | -84.2% |
| Total equity and liabilities | 10/49 | €225,392 | €221,329 | -€4,063 | -1.8% |
| Equity | 10/15 | €90,306 | €104,175 | +€13,869 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €0 | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | €69,846 | €83,715 | +€13,869 | +19.9% |
| Amounts payable | 17/49 | €135,085 | €117,154 | -€17,932 | -13.3% |
| Amounts payable within one year | 42/48 | €135,085 | €117,154 | -€17,932 | -13.3% |
| Financial debts | 43 | €125,000 | €100,236 | -€24,764 | -19.8% |
| Credit institutions | 430/8 | €125,000 | €100,236 | -€24,764 | -19.8% |
| Trade debts | 44 | €751 | €1,633 | +€881 | +117.3% |
| Suppliers | 440/4 | €751 | €1,633 | +€881 | +117.3% |
| Advances received on contracts in progress | 46 | €1,790 | €0 | -€1,790 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,101 | €5,129 | +€3,028 | +144.1% |
| Taxes | 450/3 | €2,101 | €5,129 | +€3,028 | +144.1% |
| Other amounts payable | 47/48 | €5,443 | €10,156 | +€4,713 | +86.6% |
| Other operating charges | 640/8 | €1,575 | €1,270 | -€306 | -19.4% |
| Gross operating margin | 9900 | €6,279 | €24,346 | +€18,067 | +287.8% |
| Operating profit (loss) | 9901 | €4,704 | €23,077 | +€18,373 | +390.6% |
| Financial income | 75/76B | €3 | €3 | +€0 | +17.9% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +17.9% |
| Financial charges | 65/66B | €7,467 | €5,105 | -€2,362 | -31.6% |
| Recurring financial charges | 65 | €7,467 | €5,105 | -€2,362 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,761 | €17,975 | +€20,736 | |
| Income taxes | 67/77 | -€533 | €4,106 | +€4,639 | |
| Profit (loss) for the period | 9904 | -€2,228 | €13,869 | +€16,097 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,228 | €13,869 | +€16,097 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.