BVBA SIMAIR: 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.
BVBA SIMAIR
Largest movements
- Cash +€123,923
up €123,923 (+93.5%), from €132,505 to €256,427
mainly Other debts (+€100,885) and Stocks and contracts (+€51,584)
- Stocks and contracts -€51,584
down €51,584 (-48.7%), from €105,842 to €54,258
- Tangible fixed assets -€11,440
down €11,440 (-5.1%), from €222,334 to €210,894
- Other debts +€100,885
up €100,885 (+401%), from €25,144 to €126,029
- Profit (loss) carried forward -€41,045
down €41,045 (-49.6%), from €82,769 to €41,724
- Gross operating margin -€44,760
down €44,760, from €19,979 to -€24,781
- Other operating charges -€761
down €761 (-15.0%), from €5,066 to €4,305
- Financial charges -€578
down €578 (-52.6%), from €1,098 to €520
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 | €463,316 | €524,677 | +€61,361 | +13.2% |
| Fixed assets | 21/28 | €223,650 | €212,210 | -€11,440 | -5.1% |
| Tangible fixed assets | 22/27 | €222,334 | €210,894 | -€11,440 | -5.1% |
| Land and buildings | 22 | €222,334 | €210,894 | -€11,440 | -5.1% |
| Financial fixed assets | 28 | €1,316 | €1,316 | = | 0.0% |
| Current assets | 29/58 | €239,666 | €312,467 | +€72,801 | +30.4% |
| Stocks and contracts in progress | 3 | €105,842 | €54,258 | -€51,584 | -48.7% |
| Stocks | 30/36 | €105,842 | €54,258 | -€51,584 | -48.7% |
| Amounts receivable within one year | 40/41 | €1,319 | €1,782 | +€462 | +35.0% |
| Trade receivables | 40 | €557 | €557 | = | 0.0% |
| Other amounts receivable | 41 | €762 | €1,225 | +€462 | +60.6% |
| Cash at bank and in hand | 54/58 | €132,505 | €256,427 | +€123,923 | +93.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €463,316 | €524,677 | +€61,361 | +13.2% |
| Equity | 10/15 | €436,220 | €395,175 | -€41,045 | -9.4% |
| Contributions | 10/11 | €346,592 | €346,592 | = | 0.0% |
| Reserves | 13 | €6,859 | €6,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,859 | €6,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,859 | €6,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,769 | €41,724 | -€41,045 | -49.6% |
| Amounts payable | 17/49 | €27,096 | €129,502 | +€102,406 | +378% |
| Amounts payable within one year | 42/48 | €27,096 | €129,502 | +€102,406 | +378% |
| Trade debts | 44 | €1,152 | €2,673 | +€1,521 | +132% |
| Suppliers | 440/4 | €1,152 | €2,673 | +€1,521 | +132% |
| Taxes, remuneration and social security | 45 | €800 | €800 | = | 0.0% |
| Taxes | 450/3 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €25,144 | €126,029 | +€100,885 | +401% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,440 | €11,440 | = | 0.0% |
| Other operating charges | 640/8 | €5,066 | €4,305 | -€761 | -15.0% |
| Gross operating margin | 9900 | €19,979 | -€24,781 | -€44,760 | |
| Operating profit (loss) | 9901 | €3,473 | -€40,525 | -€43,998 | |
| Financial charges | 65/66B | €1,098 | €520 | -€578 | -52.6% |
| Recurring financial charges | 65 | €1,098 | €520 | -€578 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €2,375 | -€41,045 | -€43,420 | |
| Profit (loss) for the period | 9904 | €2,375 | -€41,045 | -€43,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,375 | -€41,045 | -€43,420 |
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 16 October 2026 via checked.be.