DE SIMONE MOTORS: 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.
DE SIMONE MOTORS
Largest movements
- Stocks and contracts +€38,502
up €38,502 (+72.1%), from €53,398 to €91,900
- Cash -€14,207
down €14,207 (-60.8%), from €23,366 to €9,159
mainly Stocks and contracts (-€38,502) and Advances received (-€13,617)
- Receivables within one year -€10,304
down €10,304 (-24.6%), from €41,848 to €31,544
of which Trade receivables: -€10,267
- Tangible fixed assets -€5,307
down €5,307 (-21.9%), from €24,182 to €18,875
of which Furniture and vehicles: -€11,319
- Deferred charges and accrued income -€2,524
down €2,524 (-48.2%), from €5,240 to €2,716
- Profit (loss) carried forward +€24,612
up €24,612 (+17.9%), from -€137,294 to -€112,682
- Advances received -€13,617
no longer reported in 2025 (was €13,617)
- Short-term financial debts +€11,878
new in 2025: €11,878
- Debts after one year -€11,517
down €11,517 (-5.9%), from €196,852 to €185,335
- Trade debts -€7,748
down €7,748 (-13.8%), from €56,025 to €48,277
- Gross operating margin +€14,058
up €14,058 (+43.1%), from €32,627 to €46,686
- Staff costs -€2,663
no longer reported in 2025 (was €2,663)
- Other operating charges +€2,028
up €2,028 (+37.9%), from €5,350 to €7,378
- Depreciation -€534
down €534 (-5.2%), from €10,352 to €9,818
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 | €150,534 | €154,194 | +€3,660 | +2.4% |
| Fixed assets | 21/28 | €26,682 | €18,875 | -€7,807 | -29.3% |
| Intangible fixed assets | 21 | €2,500 | - | -€2,500 | |
| Tangible fixed assets | 22/27 | €24,182 | €18,875 | -€5,307 | -21.9% |
| Plant, machinery and equipment | 23 | €2,890 | €8,902 | +€6,012 | +208% |
| Furniture and vehicles | 24 | €21,292 | €9,973 | -€11,319 | -53.2% |
| Current assets | 29/58 | €123,852 | €135,319 | +€11,467 | +9.3% |
| Stocks and contracts in progress | 3 | €53,398 | €91,900 | +€38,502 | +72.1% |
| Stocks | 30/36 | €53,398 | €91,900 | +€38,502 | +72.1% |
| Amounts receivable within one year | 40/41 | €41,848 | €31,544 | -€10,304 | -24.6% |
| Trade receivables | 40 | €41,811 | €31,544 | -€10,267 | -24.6% |
| Other amounts receivable | 41 | €37 | - | -€37 | |
| Cash at bank and in hand | 54/58 | €23,366 | €9,159 | -€14,207 | -60.8% |
| Deferred charges and accrued income | 490/1 | €5,240 | €2,716 | -€2,524 | -48.2% |
| Total equity and liabilities | 10/49 | €150,534 | €154,194 | +€3,660 | +2.4% |
| Equity | 10/15 | -€118,492 | -€93,880 | +€24,612 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202 | €202 | = | 0.0% |
| Distributable reserves | 133 | €202 | €202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,294 | -€112,682 | +€24,612 | +17.9% |
| Amounts payable | 17/49 | €269,026 | €248,074 | -€20,952 | -7.8% |
| Amounts payable after more than one year | 17 | €196,852 | €185,335 | -€11,517 | -5.9% |
| Other amounts payable | 178/9 | €196,852 | €185,335 | -€11,517 | -5.9% |
| Amounts payable within one year | 42/48 | €72,174 | €62,739 | -€9,435 | -13.1% |
| Financial debts | 43 | - | €11,878 | +€11,878 | |
| Credit institutions | 430/8 | - | €11,878 | +€11,878 | |
| Trade debts | 44 | €56,025 | €48,277 | -€7,748 | -13.8% |
| Suppliers | 440/4 | €56,025 | €48,277 | -€7,748 | -13.8% |
| Advances received on contracts in progress | 46 | €13,617 | - | -€13,617 | |
| Taxes, remuneration and social security | 45 | €2,032 | €1,524 | -€508 | -25.0% |
| Taxes | 450/3 | €1,337 | €1,524 | +€187 | +14.0% |
| Remuneration and social security | 454/9 | €695 | - | -€695 | |
| Other amounts payable | 47/48 | €500 | €1,060 | +€560 | +112% |
| Remuneration, social security and pensions | 62 | €2,663 | - | -€2,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,352 | €9,818 | -€534 | -5.2% |
| Other operating charges | 640/8 | €5,350 | €7,378 | +€2,028 | +37.9% |
| Gross operating margin | 9900 | €32,627 | €46,686 | +€14,058 | +43.1% |
| Operating profit (loss) | 9901 | €14,262 | €29,490 | +€15,227 | +107% |
| Financial income | 75/76B | €78 | €38 | -€40 | -51.6% |
| Recurring financial income | 75 | €78 | €38 | -€40 | -51.6% |
| Financial charges | 65/66B | €4,190 | €4,239 | +€49 | +1.2% |
| Recurring financial charges | 65 | €4,190 | €4,239 | +€49 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €10,150 | €25,288 | +€15,138 | +149% |
| Income taxes | 67/77 | €421 | €676 | +€255 | +60.7% |
| Profit (loss) for the period | 9904 | €9,729 | €24,612 | +€14,883 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €9,729 | €24,612 | +€14,883 | +153% |
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 30 October 2026 via checked.be.