Flavo Simia: 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.
Flavo Simia
Largest movements
- Receivables within one year -€18,814
down €18,814 (-81.0%), from €23,218 to €4,405
of which Other amounts receivable: -€9,469
- Cash -€7,920
down €7,920 (-85.9%), from €9,223 to €1,303
mainly Net result for the year (-€26,647) and Tax, wage and social debts (-€6,233)
- Tangible fixed assets -€5,866
down €5,866 (-67.0%), from €8,755 to €2,889
of which Furniture and vehicles: -€3,586
- Stocks and contracts +€563
new in 2025: €563
- Reserves -€26,647
down €26,647 (-81.8%), from €32,570 to €5,923
- Tax, wage and social debts -€6,233
down €6,233 (-95.9%), from €6,499 to €267
- Trade debts +€744
up €744 (+588%), from €127 to €871
- Gross operating margin -€27,950
down €27,950, from €11,465 to -€16,485
- Depreciation -€3,038
down €3,038 (-54.0%), from €5,630 to €2,593
- Financial charges +€2,387
up €2,387 (+408%), from €585 to €2,972
- Staff costs -€1,886
no longer reported in 2025 (was €1,886)
- Taxes -€1,146
down €1,146 (-88.0%), from €1,302 to €157
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 | €41,196 | €9,190 | -€32,006 | -77.7% |
| Fixed assets | 21/28 | €8,755 | €2,889 | -€5,866 | -67.0% |
| Tangible fixed assets | 22/27 | €8,755 | €2,889 | -€5,866 | -67.0% |
| Plant, machinery and equipment | 23 | €5,169 | €2,889 | -€2,280 | -44.1% |
| Furniture and vehicles | 24 | €3,586 | - | -€3,586 | |
| Current assets | 29/58 | €32,441 | €6,301 | -€26,140 | -80.6% |
| Stocks and contracts in progress | 3 | - | €563 | +€563 | |
| Stocks | 30/36 | - | €563 | +€563 | |
| Amounts receivable within one year | 40/41 | €23,218 | €4,405 | -€18,814 | -81.0% |
| Trade receivables | 40 | €10,232 | €888 | -€9,344 | -91.3% |
| Other amounts receivable | 41 | €12,986 | €3,517 | -€9,469 | -72.9% |
| Cash at bank and in hand | 54/58 | €9,223 | €1,303 | -€7,920 | -85.9% |
| Deferred charges and accrued income | 490/1 | - | €31 | +€31 | |
| Total equity and liabilities | 10/49 | €41,196 | €9,190 | -€32,006 | -77.7% |
| Equity | 10/15 | €34,570 | €7,923 | -€26,647 | -77.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,570 | €5,923 | -€26,647 | -81.8% |
| Distributable reserves | 133 | €32,570 | €5,923 | -€26,647 | -81.8% |
| Amounts payable | 17/49 | €6,626 | €1,267 | -€5,359 | -80.9% |
| Amounts payable within one year | 42/48 | €6,626 | €1,267 | -€5,359 | -80.9% |
| Financial debts | 43 | - | €129 | +€129 | |
| Other loans | 439 | - | €129 | +€129 | |
| Trade debts | 44 | €127 | €871 | +€744 | +588% |
| Suppliers | 440/4 | €127 | €871 | +€744 | +588% |
| Taxes, remuneration and social security | 45 | €6,499 | €267 | -€6,233 | -95.9% |
| Taxes | 450/3 | €6,499 | €267 | -€6,233 | -95.9% |
| Remuneration, social security and pensions | 62 | €1,886 | - | -€1,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,630 | €2,593 | -€3,038 | -54.0% |
| Other operating charges | 640/8 | €744 | €827 | +€83 | +11.2% |
| Non-recurring operating charges | 66A | - | €3,645 | +€3,645 | |
| Gross operating margin | 9900 | €11,465 | -€16,485 | -€27,950 | |
| Operating profit (loss) | 9901 | €3,205 | -€23,550 | -€26,755 | |
| Financial income | 75/76B | €43 | €32 | -€11 | -26.0% |
| Recurring financial income | 75 | €43 | €32 | -€11 | -26.0% |
| Financial charges | 65/66B | €585 | €2,972 | +€2,387 | +408% |
| Recurring financial charges | 65 | €585 | €2,972 | +€2,387 | +408% |
| Profit (loss) for the period before taxes | 9903 | €2,663 | -€26,491 | -€29,154 | |
| Income taxes | 67/77 | €1,302 | €157 | -€1,146 | -88.0% |
| Profit (loss) for the period | 9904 | €1,361 | -€26,647 | -€28,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,361 | -€26,647 | -€28,008 |
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 16 October 2026 via checked.be.