CHEZ SIMONE: 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.
CHEZ SIMONE
Largest movements
- Tangible fixed assets +€138,713
up €138,713 (+1317.0%), from €10,533 to €149,246
of which Land and buildings: +€142,411
- Cash -€31,405
down €31,405 (-62.4%), from €50,306 to €18,901
mainly Investment in fixed assets (net) (-€143,700) and Tax, wage and social debts (-€18,019)
- Intangible fixed assets -€10,003
down €10,003 (-50.0%), from €19,988 to €9,985
- Receivables within one year -€5,313
down €5,313 (-30.3%), from €17,554 to €12,241
of which Other amounts receivable: -€16,042
- Stocks and contracts -€2,616
down €2,616 (-36.2%), from €7,231 to €4,616
- Debts after one year +€104,911
up €104,911 (+703.0%), from €14,923 to €119,833
- Tax, wage and social debts -€18,019
down €18,019 (-56.4%), from €31,956 to €13,938
of which Taxes: -€19,756
- Current portion of long-term debt +€10,897
up €10,897 (+130.9%), from €8,324 to €19,221
- Trade debts -€5,853
no longer reported in 2025 (was €5,853)
- Other debts -€3,747
down €3,747 (-29.8%), from €12,557 to €8,810
- Gross operating margin -€21,400
down €21,400 (-15.4%), from €138,745 to €117,344
- Staff costs +€11,631
up €11,631 (+14.0%), from €82,991 to €94,622
- Taxes -€9,751
down €9,751 (-79.7%), from €12,234 to €2,483
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 | €107,524 | €197,906 | +€90,382 | +84.1% |
| Fixed assets | 21/28 | €30,982 | €159,692 | +€128,710 | +415.4% |
| Intangible fixed assets | 21 | €19,988 | €9,985 | -€10,003 | -50.0% |
| Tangible fixed assets | 22/27 | €10,533 | €149,246 | +€138,713 | +1317.0% |
| Land and buildings | 22 | - | €142,411 | +€142,411 | |
| Plant, machinery and equipment | 23 | €4,621 | €3,451 | -€1,170 | -25.3% |
| Furniture and vehicles | 24 | €2,235 | €933 | -€1,303 | -58.3% |
| Other tangible fixed assets | 26 | €3,677 | €2,452 | -€1,225 | -33.3% |
| Financial fixed assets | 28 | €462 | €462 | = | 0.0% |
| Current assets | 29/58 | €76,542 | €38,213 | -€38,328 | -50.1% |
| Stocks and contracts in progress | 3 | €7,231 | €4,616 | -€2,616 | -36.2% |
| Stocks | 30/36 | €7,231 | €4,616 | -€2,616 | -36.2% |
| Amounts receivable within one year | 40/41 | €17,554 | €12,241 | -€5,313 | -30.3% |
| Trade receivables | 40 | €754 | €11,483 | +€10,730 | +1423.8% |
| Other amounts receivable | 41 | €16,800 | €758 | -€16,042 | -95.5% |
| Cash at bank and in hand | 54/58 | €50,306 | €18,901 | -€31,405 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,451 | €2,456 | +€1,005 | +69.3% |
| Total equity and liabilities | 10/49 | €107,524 | €197,906 | +€90,382 | +84.1% |
| Equity | 10/15 | €33,911 | €36,104 | +€2,192 | +6.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,911 | €31,104 | +€2,192 | +7.6% |
| Amounts payable | 17/49 | €73,612 | €161,802 | +€88,190 | +119.8% |
| Amounts payable after more than one year | 17 | €14,923 | €119,833 | +€104,911 | +703.0% |
| Financial debts | 170/4 | €14,923 | €119,833 | +€104,911 | +703.0% |
| Amounts payable within one year | 42/48 | €58,690 | €41,969 | -€16,721 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €8,324 | €19,221 | +€10,897 | +130.9% |
| Trade debts | 44 | €5,853 | - | -€5,853 | |
| Suppliers | 440/4 | €5,853 | - | -€5,853 | |
| Taxes, remuneration and social security | 45 | €31,956 | €13,938 | -€18,019 | -56.4% |
| Taxes | 450/3 | €23,501 | €3,745 | -€19,756 | -84.1% |
| Remuneration and social security | 454/9 | €8,456 | €10,193 | +€1,738 | +20.5% |
| Other amounts payable | 47/48 | €12,557 | €8,810 | -€3,747 | -29.8% |
| Remuneration, social security and pensions | 62 | €82,991 | €94,622 | +€11,631 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,860 | €14,990 | +€1,129 | +8.1% |
| Other operating charges | 640/8 | €904 | €1,213 | +€309 | +34.1% |
| Gross operating margin | 9900 | €138,745 | €117,344 | -€21,400 | -15.4% |
| Operating profit (loss) | 9901 | €40,989 | €6,520 | -€34,469 | -84.1% |
| Financial income | 75/76B | €0 | €65 | +€65 | +217266.7% |
| Recurring financial income | 75 | €0 | €65 | +€65 | +217266.7% |
| Financial charges | 65/66B | €1,776 | €1,910 | +€134 | +7.6% |
| Recurring financial charges | 65 | €1,776 | €1,910 | +€134 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €39,213 | €4,675 | -€34,538 | -88.1% |
| Income taxes | 67/77 | €12,234 | €2,483 | -€9,751 | -79.7% |
| Profit (loss) for the period | 9904 | €26,979 | €2,192 | -€24,787 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,979 | €2,192 | -€24,787 | -91.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.