BÖREK SIMIT HUIS: what changed
BÖREK SIMIT HUIS
Largest movements
- Receivables within one year +€17,066
up €17,066 (+33.5%), from €50,993 to €68,059
of which Trade receivables: +€18,934
- Cash -€1,409
down €1,409 (-13.9%), from €10,107 to €8,698
mainly Receivables within one year (-€17,066) and Tax, wage and social debts (-€5,235)
- Trade debts +€21,822
up €21,822 (+193%), from €11,325 to €33,147
- Tax, wage and social debts -€5,235
down €5,235 (-41.6%), from €12,586 to €7,351
of which Remuneration and social security: -€4,591
- Current portion of long-term debt -€1,799
down €1,799 (-51.4%), from €3,498 to €1,699
- Profit (loss) carried forward +€1,031
up €1,031 (+39.4%), from €2,617 to €3,648
- Staff costs +€21,582
up €21,582 (+100%), from €21,503 to €43,084
- Gross operating margin +€18,137
up €18,137 (+46.4%), from €39,124 to €57,261
- Financial charges +€4,360
up €4,360 (+521%), from €837 to €5,197
- Other operating charges +€2,918
up €2,918 (+116%), from €2,517 to €5,435
- Taxes -€2,288
down €2,288 (-55.6%), from €4,114 to €1,826
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,167 | €84,091 | +€15,924 | +23.4% |
| Fixed assets | 21/28 | €3,554 | €3,437 | -€117 | -3.3% |
| Tangible fixed assets | 22/27 | €3,554 | €3,437 | -€117 | -3.3% |
| Plant, machinery and equipment | 23 | €1,973 | €1,087 | -€885 | -44.9% |
| Furniture and vehicles | 24 | €1,582 | - | -€1,582 | |
| Other tangible fixed assets | 26 | - | €2,350 | +€2,350 | |
| Current assets | 29/58 | €64,613 | €80,653 | +€16,041 | +24.8% |
| Stocks and contracts in progress | 3 | €1,041 | €973 | -€68 | -6.5% |
| Stocks | 30/36 | €1,041 | €973 | -€68 | -6.5% |
| Amounts receivable within one year | 40/41 | €50,993 | €68,059 | +€17,066 | +33.5% |
| Trade receivables | 40 | €3,217 | €22,151 | +€18,934 | +589% |
| Other amounts receivable | 41 | €47,776 | €45,908 | -€1,868 | -3.9% |
| Cash at bank and in hand | 54/58 | €10,107 | €8,698 | -€1,409 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,471 | €2,924 | +€452 | +18.3% |
| Total equity and liabilities | 10/49 | €68,167 | €84,091 | +€15,924 | +23.4% |
| Equity | 10/15 | €40,637 | €41,667 | +€1,031 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,420 | €19,420 | = | 0.0% |
| Distributable reserves | 133 | €19,420 | €19,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,617 | €3,648 | +€1,031 | +39.4% |
| Amounts payable | 17/49 | €27,530 | €42,423 | +€14,893 | +54.1% |
| Amounts payable within one year | 42/48 | €27,530 | €42,423 | +€14,893 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | €3,498 | €1,699 | -€1,799 | -51.4% |
| Trade debts | 44 | €11,325 | €33,147 | +€21,822 | +193% |
| Suppliers | 440/4 | €11,325 | €33,147 | +€21,822 | +193% |
| Taxes, remuneration and social security | 45 | €12,586 | €7,351 | -€5,235 | -41.6% |
| Taxes | 450/3 | €4,370 | €3,726 | -€645 | -14.8% |
| Remuneration and social security | 454/9 | €8,216 | €3,625 | -€4,591 | -55.9% |
| Other amounts payable | 47/48 | €121 | €227 | +€106 | +88.3% |
| Remuneration, social security and pensions | 62 | €21,503 | €43,084 | +€21,582 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,747 | €3,017 | -€730 | -19.5% |
| Other operating charges | 640/8 | €2,517 | €5,435 | +€2,918 | +116% |
| Gross operating margin | 9900 | €39,124 | €57,261 | +€18,137 | +46.4% |
| Operating profit (loss) | 9901 | €11,357 | €5,724 | -€5,633 | -49.6% |
| Financial income | 75/76B | €2,649 | €2,330 | -€319 | -12.0% |
| Recurring financial income | 75 | €2,649 | €2,330 | -€319 | -12.0% |
| Financial charges | 65/66B | €837 | €5,197 | +€4,360 | +521% |
| Recurring financial charges | 65 | €837 | €5,197 | +€4,360 | +521% |
| Profit (loss) for the period before taxes | 9903 | €13,168 | €2,857 | -€10,312 | -78.3% |
| Income taxes | 67/77 | €4,114 | €1,826 | -€2,288 | -55.6% |
| Profit (loss) for the period | 9904 | €9,055 | €1,031 | -€8,024 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,055 | €1,031 | -€8,024 | -88.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.