Beenhouwerij Simo: 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.
Beenhouwerij Simo
Largest movements
- Receivables within one year +€13,589
up €13,589 (+61.1%), from €22,242 to €35,830
of which Trade receivables: +€14,532
- Cash +€5,040
up €5,040 (+25.6%), from €19,660 to €24,700
mainly Trade debts (+€32,538) and Other debts (+€10,090)
- Stocks and contracts -€3,568
down €3,568 (-26.9%), from €13,290 to €9,721
- Tangible fixed assets +€2,300
up €2,300 (+5.0%), from €46,444 to €48,744
of which Plant, machinery and equipment: +€2,300
- Trade debts +€32,538
up €32,538 (+97.7%), from €33,297 to €65,835
- Profit (loss) carried forward -€31,558
new in 2025: -€31,558
- Other debts +€10,090
up €10,090 (+16.0%), from €63,103 to €73,193
- Tax, wage and social debts +€5,355
up €5,355 (+504.3%), from €1,062 to €6,417
of which Remuneration and social security: +€5,412
- Gross operating margin -€34,987
down €34,987 (-65.0%), from €53,820 to €18,833
- Staff costs -€6,217
down €6,217 (-13.4%), from €46,247 to €40,030
- Other operating charges +€5,799
up €5,799 (+274.8%), from €2,110 to €7,909
- Financial charges -€662
down €662 (-20.5%), from €3,221 to €2,559
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 | €108,121 | €124,546 | +€16,425 | +15.2% |
| Fixed assets | 21/28 | €51,994 | €54,294 | +€2,300 | +4.4% |
| Tangible fixed assets | 22/27 | €46,444 | €48,744 | +€2,300 | +5.0% |
| Land and buildings | 22 | €11,409 | €11,409 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,036 | €37,336 | +€2,300 | +6.6% |
| Financial fixed assets | 28 | €5,550 | €5,550 | = | 0.0% |
| Current assets | 29/58 | €56,127 | €70,252 | +€14,125 | +25.2% |
| Stocks and contracts in progress | 3 | €13,290 | €9,721 | -€3,568 | -26.9% |
| Stocks | 30/36 | €13,290 | €9,721 | -€3,568 | -26.9% |
| Amounts receivable within one year | 40/41 | €22,242 | €35,830 | +€13,589 | +61.1% |
| Trade receivables | 40 | €18,159 | €32,691 | +€14,532 | +80.0% |
| Other amounts receivable | 41 | €4,083 | €3,139 | -€944 | -23.1% |
| Cash at bank and in hand | 54/58 | €19,660 | €24,700 | +€5,040 | +25.6% |
| Deferred charges and accrued income | 490/1 | €935 | €0 | -€935 | -100.0% |
| Total equity and liabilities | 10/49 | €108,121 | €124,546 | +€16,425 | +15.2% |
| Equity | 10/15 | €10,659 | -€20,899 | -€31,558 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,659 | €8,659 | = | 0.0% |
| Distributable reserves | 133 | €8,659 | €8,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€31,558 | -€31,558 | |
| Amounts payable | 17/49 | €97,462 | €145,445 | +€47,983 | +49.2% |
| Amounts payable within one year | 42/48 | €97,462 | €145,445 | +€47,983 | +49.2% |
| Trade debts | 44 | €33,297 | €65,835 | +€32,538 | +97.7% |
| Suppliers | 440/4 | €33,297 | €65,835 | +€32,538 | +97.7% |
| Taxes, remuneration and social security | 45 | €1,062 | €6,417 | +€5,355 | +504.3% |
| Taxes | 450/3 | €920 | €863 | -€57 | -6.2% |
| Remuneration and social security | 454/9 | €142 | €5,554 | +€5,412 | +3817.0% |
| Other amounts payable | 47/48 | €63,103 | €73,193 | +€10,090 | +16.0% |
| Remuneration, social security and pensions | 62 | €46,247 | €40,030 | -€6,217 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €2,110 | €7,909 | +€5,799 | +274.8% |
| Gross operating margin | 9900 | €53,820 | €18,833 | -€34,987 | -65.0% |
| Operating profit (loss) | 9901 | €5,463 | -€29,106 | -€34,569 | |
| Financial income | 75/76B | €6 | €108 | +€101 | +1559.0% |
| Recurring financial income | 75 | €6 | €108 | +€101 | +1559.0% |
| Financial charges | 65/66B | €3,221 | €2,559 | -€662 | -20.5% |
| Recurring financial charges | 65 | €3,221 | €2,559 | -€662 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €2,248 | -€31,558 | -€33,806 | |
| Income taxes | 67/77 | €324 | €0 | -€324 | -100.0% |
| Profit (loss) for the period | 9904 | €1,924 | -€31,558 | -€33,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,924 | -€31,558 | -€33,483 |
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 12 October 2026 via checked.be.