CABINET SIMONIS: what changed
Two fiscal 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 SIMONIS
Largest movements
- Receivables within one year +€17,906
up €17,906 (+41.9%), from €42,764 to €60,671
of which Other amounts receivable: +€18,294
- Deferred charges and accrued income +€7,647
up €7,647 (+28.9%), from €26,437 to €34,084
- Tangible fixed assets +€4,937
new in 2025: €4,937
- Cash -€2,185
down €2,185 (-6.5%), from €33,418 to €31,233
mainly Tax, wage and social debts (-€26,246) and Receivables within one year (-€17,906)
- Reserves +€52,900
up €52,900 (+75.2%), from €70,374 to €123,274
- Tax, wage and social debts -€26,246
down €26,246 (-92.9%), from €28,246 to €2,000
of which Taxes: -€23,496
- Trade debts +€1,651
new in 2025: €1,651
- Gross operating margin -€30,036
down €30,036 (-31.8%), from €94,437 to €64,401
- Taxes -€10,773
down €10,773 (-44.0%), from €24,496 to €13,723
- Financial income +€2,713
up €2,713 (+509.9%), from €532 to €3,245
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.
Cash bridge derived
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 | €102,619 | €130,925 | +€28,306 | +27.6% |
| Fixed assets | 21/28 | - | €4,937 | +€4,937 | |
| Tangible fixed assets | 22/27 | - | €4,937 | +€4,937 | |
| Furniture and vehicles | 24 | - | €4,937 | +€4,937 | |
| Current assets | 29/58 | €102,619 | €125,987 | +€23,368 | +22.8% |
| Amounts receivable within one year | 40/41 | €42,764 | €60,671 | +€17,906 | +41.9% |
| Trade receivables | 40 | €388 | - | -€388 | |
| Other amounts receivable | 41 | €42,377 | €60,671 | +€18,294 | +43.2% |
| Cash at bank and in hand | 54/58 | €33,418 | €31,233 | -€2,185 | -6.5% |
| Deferred charges and accrued income | 490/1 | €26,437 | €34,084 | +€7,647 | +28.9% |
| Total equity and liabilities | 10/49 | €102,619 | €130,925 | +€28,306 | +27.6% |
| Equity | 10/15 | €74,374 | €127,274 | +€52,900 | +71.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €70,374 | €123,274 | +€52,900 | +75.2% |
| Distributable reserves | 133 | €70,374 | €123,274 | +€52,900 | +75.2% |
| Amounts payable | 17/49 | €28,246 | €3,651 | -€24,595 | -87.1% |
| Amounts payable within one year | 42/48 | €28,246 | €3,651 | -€24,595 | -87.1% |
| Trade debts | 44 | - | €1,651 | +€1,651 | |
| Suppliers | 440/4 | - | €1,651 | +€1,651 | |
| Taxes, remuneration and social security | 45 | €28,246 | €2,000 | -€26,246 | -92.9% |
| Taxes | 450/3 | €25,496 | €2,000 | -€23,496 | -92.2% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €533 | +€533 | |
| Other operating charges | 640/8 | - | €318 | +€318 | |
| Gross operating margin | 9900 | €94,437 | €64,401 | -€30,036 | -31.8% |
| Operating profit (loss) | 9901 | €94,437 | €63,550 | -€30,887 | -32.7% |
| Financial income | 75/76B | €532 | €3,245 | +€2,713 | +509.9% |
| Recurring financial income | 75 | €532 | €3,245 | +€2,713 | +509.9% |
| Financial charges | 65/66B | €100 | €172 | +€72 | +71.8% |
| Recurring financial charges | 65 | €100 | €172 | +€72 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €94,869 | €66,623 | -€28,246 | -29.8% |
| Income taxes | 67/77 | €24,496 | €13,723 | -€10,773 | -44.0% |
| Profit (loss) for the period | 9904 | €70,374 | €52,900 | -€17,473 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,374 | €52,900 | -€17,473 | -24.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.