BOURMANNE - SIMONS: 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.
BOURMANNE - SIMONS
Largest movements
- Stocks and contracts +€36,541
up €36,541, from €0 to €36,541
- Cash -€27,917
down €27,917 (-24.0%), from €116,426 to €88,509
mainly Stocks and contracts (-€36,541) and Other debts (-€22,370)
- Deferred charges and accrued income -€14,182
down €14,182 (-94.4%), from €15,026 to €844
- Reserves +€31,581
up €31,581 (+39.7%), from €79,558 to €111,140
- Other debts -€22,370
down €22,370 (-100%), from €22,370 to €0
- Trade debts -€10,204
down €10,204 (-51.1%), from €19,980 to €9,776
- Gross operating margin +€2,507
up €2,507 (+5.3%), from €47,235 to €49,742
- Other operating charges -€2,169
down €2,169 (-43.3%), from €5,012 to €2,843
- Taxes +€1,399
up €1,399 (+10.3%), from €13,556 to €14,955
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 | €893,828 | €890,588 | -€3,241 | -0.4% |
| Fixed assets | 21/28 | €759,870 | €761,659 | +€1,790 | +0.2% |
| Tangible fixed assets | 22/27 | €759,870 | €759,446 | -€424 | -0.1% |
| Land and buildings | 22 | €759,446 | €759,446 | = | 0.0% |
| Furniture and vehicles | 24 | €424 | €0 | -€424 | -100% |
| Financial fixed assets | 28 | - | €2,213 | +€2,213 | |
| Current assets | 29/58 | €133,958 | €128,928 | -€5,030 | -3.8% |
| Stocks and contracts in progress | 3 | €0 | €36,541 | +€36,541 | |
| Stocks | 30/36 | €0 | €36,541 | +€36,541 | |
| Amounts receivable within one year | 40/41 | €293 | €3,035 | +€2,742 | +936% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €293 | €3,035 | +€2,742 | +936% |
| Current investments | 50/53 | €2,213 | €0 | -€2,213 | -100% |
| Cash at bank and in hand | 54/58 | €116,426 | €88,509 | -€27,917 | -24.0% |
| Deferred charges and accrued income | 490/1 | €15,026 | €844 | -€14,182 | -94.4% |
| Total equity and liabilities | 10/49 | €893,828 | €890,588 | -€3,241 | -0.4% |
| Equity | 10/15 | €841,827 | €873,408 | +€31,581 | +3.8% |
| Contributions | 10/11 | €736,609 | €736,609 | = | 0.0% |
| Reserves | 13 | €79,558 | €111,140 | +€31,581 | +39.7% |
| Distributable reserves | 133 | €79,558 | €111,140 | +€31,581 | +39.7% |
| Profit (loss) carried forward | 14 | €25,660 | €25,660 | = | 0.0% |
| Amounts payable | 17/49 | €52,001 | €17,179 | -€34,822 | -67.0% |
| Amounts payable within one year | 42/48 | €52,001 | €17,179 | -€34,822 | -67.0% |
| Financial debts | 43 | €163 | €0 | -€163 | -100% |
| Credit institutions | 430/8 | €163 | €0 | -€163 | -100% |
| Trade debts | 44 | €19,980 | €9,776 | -€10,204 | -51.1% |
| Suppliers | 440/4 | €19,980 | €9,776 | -€10,204 | -51.1% |
| Taxes, remuneration and social security | 45 | €9,489 | €7,404 | -€2,085 | -22.0% |
| Taxes | 450/3 | €9,489 | €7,404 | -€2,085 | -22.0% |
| Other amounts payable | 47/48 | €22,370 | €0 | -€22,370 | -100% |
| Non-recurring operating income | 76A | €82 | €0 | -€82 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €424 | -€101 | -19.3% |
| Other operating charges | 640/8 | €5,012 | €2,843 | -€2,169 | -43.3% |
| Gross operating margin | 9900 | €47,235 | €49,742 | +€2,507 | +5.3% |
| Operating profit (loss) | 9901 | €41,698 | €46,475 | +€4,777 | +11.5% |
| Financial income | 75/76B | €143 | €329 | +€187 | +131% |
| Recurring financial income | 75 | €143 | €329 | +€187 | +131% |
| Financial charges | 65/66B | €239 | €268 | +€29 | +12.2% |
| Recurring financial charges | 65 | €239 | €268 | +€29 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €41,602 | €46,536 | +€4,935 | +11.9% |
| Income taxes | 67/77 | €13,556 | €14,955 | +€1,399 | +10.3% |
| Profit (loss) for the period | 9904 | €28,046 | €31,581 | +€3,536 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,046 | €31,581 | +€3,536 | +12.6% |
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 19 October 2026 via checked.be.