CHAUFFAGE SANITAIRE 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.
CHAUFFAGE SANITAIRE SIMONS
Largest movements
- Receivables within one year -€13,160
down €13,160 (-11.9%), from €110,640 to €97,480
of which Other amounts receivable: -€12,935
- Cash -€7,250
down €7,250 (-37.1%), from €19,564 to €12,314
mainly Tax, wage and social debts (-€12,940) and Debts after one year (-€10,455)
- Tangible fixed assets -€2,547
down €2,547 (-43.4%), from €5,870 to €3,323
of which Plant, machinery and equipment: -€2,301
- Financial fixed assets -€2,187
no longer reported in 2025 (was €2,187)
- Tax, wage and social debts -€12,940
down €12,940 (-92.8%), from €13,940 to €1,000
of which Remuneration and social security: -€12,560
- Debts after one year -€10,455
no longer reported in 2025 (was €10,455)
- Profit (loss) carried forward -€3,683
down €3,683 (-53.0%), from -€6,950 to -€10,633
- Gross operating margin -€15,567
down €15,567 (-43.4%), from €35,904 to €20,337
- Financial charges +€7,184
up €7,184 (+117%), from €6,143 to €13,327
of which Non-recurring financial charges: +€5,392
- Taxes -€5,702
down €5,702 (-98.9%), from €5,767 to €65
- Staff costs +€1,394
up €1,394 (+13.3%), from €10,474 to €11,868
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 | €181,534 | €156,159 | -€25,375 | -14.0% |
| Fixed assets | 21/28 | €8,057 | €3,323 | -€4,734 | -58.8% |
| Tangible fixed assets | 22/27 | €5,870 | €3,323 | -€2,547 | -43.4% |
| Plant, machinery and equipment | 23 | €4,862 | €2,561 | -€2,301 | -47.3% |
| Furniture and vehicles | 24 | €1,009 | €762 | -€247 | -24.4% |
| Financial fixed assets | 28 | €2,187 | - | -€2,187 | |
| Current assets | 29/58 | €173,477 | €152,836 | -€20,641 | -11.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,640 | €97,480 | -€13,160 | -11.9% |
| Trade receivables | 40 | €48,062 | €47,837 | -€225 | -0.5% |
| Other amounts receivable | 41 | €62,578 | €49,643 | -€12,935 | -20.7% |
| Cash at bank and in hand | 54/58 | €19,564 | €12,314 | -€7,250 | -37.1% |
| Deferred charges and accrued income | 490/1 | €3,273 | €3,042 | -€231 | -7.1% |
| Total equity and liabilities | 10/49 | €181,534 | €156,159 | -€25,375 | -14.0% |
| Equity | 10/15 | €77,463 | €73,780 | -€3,683 | -4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €72,013 | €72,013 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €13,789 | +€13,789 | |
| Distributable reserves | 133 | €70,153 | €58,224 | -€11,929 | -17.0% |
| Profit (loss) carried forward | 14 | -€6,950 | -€10,633 | -€3,683 | -53.0% |
| Provisions and deferred taxes | 16 | €51,218 | €51,218 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €51,218 | €51,218 | = | 0.0% |
| Pensions and similar obligations | 160 | €51,218 | €45,417 | -€5,800 | -11.3% |
| Environmental obligations | 163 | - | €5,800 | +€5,800 | |
| Amounts payable | 17/49 | €52,854 | €31,161 | -€21,692 | -41.0% |
| Amounts payable after more than one year | 17 | €10,455 | - | -€10,455 | |
| Financial debts | 170/4 | €10,455 | - | -€10,455 | |
| Amounts payable within one year | 42/48 | €42,399 | €31,161 | -€11,237 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €8,227 | €8,285 | +€58 | +0.7% |
| Trade debts | 44 | €17,087 | €18,732 | +€1,645 | +9.6% |
| Suppliers | 440/4 | €17,087 | €18,732 | +€1,645 | +9.6% |
| Advances received on contracts in progress | 46 | €3,144 | €3,144 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,940 | €1,000 | -€12,940 | -92.8% |
| Taxes | 450/3 | €1,380 | €1,000 | -€380 | -27.5% |
| Remuneration and social security | 454/9 | €12,560 | - | -€12,560 | |
| Remuneration, social security and pensions | 62 | €10,474 | €11,868 | +€1,394 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,743 | €2,547 | -€195 | -7.1% |
| Other operating charges | 640/8 | €397 | €339 | -€58 | -14.6% |
| Gross operating margin | 9900 | €35,904 | €20,337 | -€15,567 | -43.4% |
| Operating profit (loss) | 9901 | €22,291 | €5,583 | -€16,708 | -75.0% |
| Financial income | 75/76B | €4,059 | €4,126 | +€68 | +1.7% |
| Recurring financial income | 75 | €4,059 | €4,126 | +€68 | +1.7% |
| Financial charges | 65/66B | €6,143 | €13,327 | +€7,184 | +117% |
| Recurring financial charges | 65 | €6,143 | €7,935 | +€1,792 | +29.2% |
| Non-recurring financial charges | 66B | - | €5,392 | +€5,392 | |
| Profit (loss) for the period before taxes | 9903 | €20,206 | -€3,618 | -€23,824 | |
| Income taxes | 67/77 | €5,767 | €65 | -€5,702 | -98.9% |
| Profit (loss) for the period | 9904 | €14,439 | -€3,683 | -€18,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,439 | -€3,683 | -€18,122 |
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 27 October 2026 via checked.be.