CABINET SIMON C: 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.
CABINET SIMON C
Largest movements
- Cash +€29,951
up €29,951 (+159%), from €18,859 to €48,810
mainly Other debts (+€77,085) and Net result for the year (+€31,072)
- Deferred charges and accrued income -€3,688
down €3,688 (-22.3%), from €16,559 to €12,871
- Tangible fixed assets +€2,156
up €2,156 (+677%), from €318 to €2,474
- Receivables within one year -€1,988
down €1,988 (-52.8%), from €3,767 to €1,779
- Other debts +€77,085
up €77,085 (+772%), from €9,989 to €87,074
- Reserves -€57,180
down €57,180 (-90.4%), from €63,251 to €6,072
- Tax, wage and social debts +€3,593
up €3,593 (+370%), from €972 to €4,565
- Trade debts +€2,933
up €2,933 (+227%), from €1,291 to €4,223
- Financial charges +€38,506
up €38,506 (+1,228%), from €3,137 to €41,643
- Taxes -€8,027
down €8,027 (-49.4%), from €16,248 to €8,221
- Financial income -€4,541
down €4,541 (-88.5%), from €5,130 to €589
- Gross operating margin +€3,530
up €3,530 (+4.5%), from €78,231 to €81,761
- Other operating charges +€850
new in 2025: €850
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 | €79,503 | €105,934 | +€26,430 | +33.2% |
| Fixed assets | 21/28 | €318 | €2,474 | +€2,156 | +677% |
| Tangible fixed assets | 22/27 | €318 | €2,474 | +€2,156 | +677% |
| Plant, machinery and equipment | 23 | €318 | €2,474 | +€2,156 | +677% |
| Current assets | 29/58 | €79,185 | €103,460 | +€24,275 | +30.7% |
| Amounts receivable within one year | 40/41 | €3,767 | €1,779 | -€1,988 | -52.8% |
| Other amounts receivable | 41 | €3,767 | €1,779 | -€1,988 | -52.8% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,859 | €48,810 | +€29,951 | +159% |
| Deferred charges and accrued income | 490/1 | €16,559 | €12,871 | -€3,688 | -22.3% |
| Total equity and liabilities | 10/49 | €79,503 | €105,934 | +€26,430 | +33.2% |
| Equity | 10/15 | €67,251 | €10,072 | -€57,180 | -85.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €63,251 | €6,072 | -€57,180 | -90.4% |
| Distributable reserves | 133 | €63,251 | €6,072 | -€57,180 | -90.4% |
| Amounts payable | 17/49 | €12,252 | €95,862 | +€83,610 | +682% |
| Amounts payable within one year | 42/48 | €12,252 | €95,862 | +€83,610 | +682% |
| Trade debts | 44 | €1,291 | €4,223 | +€2,933 | +227% |
| Suppliers | 440/4 | €1,291 | €4,223 | +€2,933 | +227% |
| Taxes, remuneration and social security | 45 | €972 | €4,565 | +€3,593 | +370% |
| Taxes | 450/3 | €972 | €4,565 | +€3,593 | +370% |
| Other amounts payable | 47/48 | €9,989 | €87,074 | +€77,085 | +772% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €564 | -€160 | -22.1% |
| Other operating charges | 640/8 | - | €850 | +€850 | |
| Gross operating margin | 9900 | €78,231 | €81,761 | +€3,530 | +4.5% |
| Operating profit (loss) | 9901 | €77,506 | €80,346 | +€2,840 | +3.7% |
| Financial income | 75/76B | €5,130 | €589 | -€4,541 | -88.5% |
| Recurring financial income | 75 | €5,130 | €589 | -€4,541 | -88.5% |
| Financial charges | 65/66B | €3,137 | €41,643 | +€38,506 | +1,228% |
| Recurring financial charges | 65 | €3,137 | €41,643 | +€38,506 | +1,228% |
| Profit (loss) for the period before taxes | 9903 | €79,500 | €39,293 | -€40,207 | -50.6% |
| Income taxes | 67/77 | €16,248 | €8,221 | -€8,027 | -49.4% |
| Profit (loss) for the period | 9904 | €63,251 | €31,072 | -€32,180 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,251 | €31,072 | -€32,180 | -50.9% |
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.