BASISSCHOOL SIMONNET: 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.
BASISSCHOOL SIMONNET
Largest movements
- Cash +€78,753
up €78,753 (+43.2%), from €182,370 to €261,124
mainly Net result for the year (+€57,643) and Depreciation (+€29,056)
- Current investments -€10,000
down €10,000 (-6.9%), from €145,000 to €135,000
- Profit (loss) carried forward +€57,643
up €57,643 (+13.2%), from €435,599 to €493,242
- Turnover +€239,924
new in 2025: €239,924
- Purchases and services +€225,113
new in 2025: €225,113
- Gross operating margin +€30,243
up €30,243 (+16.5%), from €182,926 to €213,168
- Depreciation +€2,978
up €2,978 (+11.4%), from €26,078 to €29,056
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 | €520,888 | €580,538 | +€59,650 | +11.5% |
| Fixed assets | 21/28 | €177,441 | €175,175 | -€2,266 | -1.3% |
| Tangible fixed assets | 22/27 | €177,171 | €174,905 | -€2,266 | -1.3% |
| Land and buildings | 22 | €165,360 | €166,096 | +€736 | +0.4% |
| Plant, machinery and equipment | 23 | - | €1,512 | +€1,512 | |
| Furniture and vehicles | 24 | €11,811 | €7,296 | -€4,514 | -38.2% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €343,447 | €405,363 | +€61,916 | +18.0% |
| Amounts receivable within one year | 40/41 | €12,352 | €6,881 | -€5,472 | -44.3% |
| Trade receivables | 40 | €11,040 | €6,148 | -€4,892 | -44.3% |
| Other amounts receivable | 41 | €1,312 | €732 | -€580 | -44.2% |
| Current investments | 50/53 | €145,000 | €135,000 | -€10,000 | -6.9% |
| Cash at bank and in hand | 54/58 | €182,370 | €261,124 | +€78,753 | +43.2% |
| Deferred charges and accrued income | 490/1 | €3,725 | €2,359 | -€1,365 | -36.7% |
| Total equity and liabilities | 10/49 | €520,888 | €580,538 | +€59,650 | +11.5% |
| Equity | 10/15 | €514,459 | €572,102 | +€57,643 | +11.2% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Capital | 10 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €9,449 | €9,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | €435,599 | €493,242 | +€57,643 | +13.2% |
| Amounts payable | 17/49 | €6,429 | €8,436 | +€2,007 | +31.2% |
| Amounts payable within one year | 42/48 | €6,429 | €8,436 | +€2,007 | +31.2% |
| Trade debts | 44 | €2,115 | €4,315 | +€2,200 | +104% |
| Suppliers | 440/4 | €2,115 | €4,315 | +€2,200 | +104% |
| Taxes, remuneration and social security | 45 | €4,314 | €4,121 | -€193 | -4.5% |
| Remuneration and social security | 454/9 | €4,314 | €4,121 | -€193 | -4.5% |
| Turnover | 70 | - | €239,924 | +€239,924 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €225,113 | +€225,113 | |
| Remuneration, social security and pensions | 62 | €128,115 | €128,399 | +€284 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,078 | €29,056 | +€2,978 | +11.4% |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Gross operating margin | 9900 | €182,926 | €213,168 | +€30,243 | +16.5% |
| Operating profit (loss) | 9901 | €28,733 | €55,665 | +€26,932 | +93.7% |
| Financial income | 75/76B | €3,351 | €5,082 | +€1,731 | +51.6% |
| Recurring financial income | 75 | €3,351 | €5,082 | +€1,731 | +51.6% |
| Financial charges | 65/66B | €2,791 | €3,103 | +€312 | +11.2% |
| Recurring financial charges | 65 | €2,791 | €3,103 | +€312 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €29,293 | €57,643 | +€28,350 | +96.8% |
| Profit (loss) for the period | 9904 | €29,293 | €57,643 | +€28,350 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,293 | €57,643 | +€28,350 | +96.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.