BENJAMIN SIMONIS: 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.
BENJAMIN SIMONIS
Largest movements
- Receivables within one year +€147,185
up €147,185 (+811%), from €18,150 to €165,335
of which Other amounts receivable: +€165,335
- Cash -€55,396
no longer reported in 2025 (was €55,396)
mainly Receivables within one year (-€147,185) and Other debts (-€11,252)
- Profit (loss) carried forward +€72,552
up €72,552 (+85.8%), from €84,572 to €157,125
- Tax, wage and social debts +€27,077
up €27,077 (+62.4%), from €43,411 to €70,488
- Other debts -€11,252
no longer reported in 2025 (was €11,252)
- Gross operating margin -€19,528
down €19,528 (-18.0%), from €108,717 to €89,188
- Financial income +€10,422
up €10,422 (+27,972%), from €37 to €10,460
- Taxes +€2,653
up €2,653 (+11.2%), from €23,744 to €26,397
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 | €173,583 | €265,373 | +€91,789 | +52.9% |
| Current assets | 29/58 | €173,583 | €265,373 | +€91,789 | +52.9% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,150 | €165,335 | +€147,185 | +811% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | - | €165,335 | +€165,335 | |
| Cash at bank and in hand | 54/58 | €55,396 | - | -€55,396 | |
| Deferred charges and accrued income | 490/1 | €37 | €37 | = | 0.0% |
| Total equity and liabilities | 10/49 | €173,583 | €265,373 | +€91,789 | +52.9% |
| Equity | 10/15 | €86,572 | €159,125 | +€72,552 | +83.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,572 | €157,125 | +€72,552 | +85.8% |
| Amounts payable | 17/49 | €87,011 | €106,248 | +€19,237 | +22.1% |
| Amounts payable within one year | 42/48 | €87,011 | €106,248 | +€19,237 | +22.1% |
| Financial debts | 43 | - | €1,907 | +€1,907 | |
| Credit institutions | 430/8 | - | €1,907 | +€1,907 | |
| Trade debts | 44 | €32,348 | €33,853 | +€1,505 | +4.7% |
| Suppliers | 440/4 | €32,348 | €33,853 | +€1,505 | +4.7% |
| Taxes, remuneration and social security | 45 | €43,411 | €70,488 | +€27,077 | +62.4% |
| Taxes | 450/3 | €43,411 | €70,488 | +€27,077 | +62.4% |
| Other amounts payable | 47/48 | €11,252 | - | -€11,252 | |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €108,717 | €89,188 | -€19,528 | -18.0% |
| Operating profit (loss) | 9901 | €108,279 | €88,788 | -€19,491 | -18.0% |
| Financial income | 75/76B | €37 | €10,460 | +€10,422 | +27,972% |
| Recurring financial income | 75 | €37 | €10,460 | +€10,422 | +27,972% |
| Financial charges | 65/66B | €1 | €299 | +€298 | +36,773% |
| Recurring financial charges | 65 | €1 | €299 | +€298 | +36,773% |
| Profit (loss) for the period before taxes | 9903 | €108,316 | €98,949 | -€9,366 | -8.6% |
| Income taxes | 67/77 | €23,744 | €26,397 | +€2,653 | +11.2% |
| Profit (loss) for the period | 9904 | €84,572 | €72,552 | -€12,020 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,572 | €72,552 | -€12,020 | -14.2% |
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 14 October 2026 via checked.be.