IMMO BENNY 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.
IMMO BENNY SIMONS
Largest movements
- Tangible fixed assets -€2,013
down €2,013 (-9.1%), from €22,061 to €20,047
of which Other tangible fixed assets: -€3,218
- Deferred charges and accrued income +€1,551
up €1,551 (+85.3%), from €1,818 to €3,369
- Profit (loss) carried forward +€4,932
up €4,932, from -€4,932 to €0
- Tax, wage and social debts -€2,787
down €2,787 (-61.5%), from €4,531 to €1,744
of which Remuneration and social security: -€2,819
- Reserves -€1,964
down €1,964 (-2.9%), from €67,552 to €65,588
- Staff costs -€30,309
down €30,309 (-78.2%), from €38,750 to €8,441
- Gross operating margin -€2,420
down €2,420 (-7.3%), from €33,041 to €30,621
- Other operating charges +€955
up €955 (+80.7%), from €1,183 to €2,138
- Depreciation +€522
up €522 (+7.9%), from €6,634 to €7,156
- Taxes +€519
up €519 (+223%), from €233 to €752
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 | €93,852 | €92,998 | -€854 | -0.9% |
| Fixed assets | 21/28 | €24,911 | €22,897 | -€2,013 | -8.1% |
| Tangible fixed assets | 22/27 | €22,061 | €20,047 | -€2,013 | -9.1% |
| Plant, machinery and equipment | 23 | €2,924 | €1,459 | -€1,464 | -50.1% |
| Furniture and vehicles | 24 | €7,335 | €10,004 | +€2,669 | +36.4% |
| Other tangible fixed assets | 26 | €11,802 | €8,584 | -€3,218 | -27.3% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €68,942 | €70,101 | +€1,159 | +1.7% |
| Amounts receivable within one year | 40/41 | €8,767 | €7,878 | -€889 | -10.1% |
| Trade receivables | 40 | - | €3,630 | +€3,630 | |
| Other amounts receivable | 41 | €8,767 | €4,248 | -€4,519 | -51.5% |
| Cash at bank and in hand | 54/58 | €58,357 | €58,854 | +€497 | +0.9% |
| Deferred charges and accrued income | 490/1 | €1,818 | €3,369 | +€1,551 | +85.3% |
| Total equity and liabilities | 10/49 | €93,852 | €92,998 | -€854 | -0.9% |
| Equity | 10/15 | €81,620 | €84,588 | +€2,968 | +3.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €67,552 | €65,588 | -€1,964 | -2.9% |
| Distributable reserves | 133 | €67,552 | €65,588 | -€1,964 | -2.9% |
| Profit (loss) carried forward | 14 | -€4,932 | €0 | +€4,932 | |
| Amounts payable | 17/49 | €12,232 | €8,410 | -€3,822 | -31.2% |
| Amounts payable within one year | 42/48 | €12,096 | €8,259 | -€3,837 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,264 | €6,389 | -€875 | -12.0% |
| Suppliers | 440/4 | €7,264 | €6,389 | -€875 | -12.0% |
| Taxes, remuneration and social security | 45 | €4,531 | €1,744 | -€2,787 | -61.5% |
| Taxes | 450/3 | €1,712 | €1,744 | +€32 | +1.9% |
| Remuneration and social security | 454/9 | €2,819 | €0 | -€2,819 | -100% |
| Other amounts payable | 47/48 | €302 | €127 | -€175 | -58.0% |
| Accrued charges and deferred income | 492/3 | €136 | €151 | +€15 | +11.2% |
| Remuneration, social security and pensions | 62 | €38,750 | €8,441 | -€30,309 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,634 | €7,156 | +€522 | +7.9% |
| Other operating charges | 640/8 | €1,183 | €2,138 | +€955 | +80.7% |
| Gross operating margin | 9900 | €33,041 | €30,621 | -€2,420 | -7.3% |
| Operating profit (loss) | 9901 | -€13,525 | €12,886 | +€26,411 | |
| Financial income | 75/76B | €2 | €41 | +€39 | +2,225% |
| Recurring financial income | 75 | €2 | €41 | +€39 | +2,225% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,282 | €1,905 | -€378 | -16.5% |
| Recurring financial charges | 65 | €2,282 | €1,905 | -€378 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,806 | €11,022 | +€26,828 | |
| Income taxes | 67/77 | €233 | €752 | +€519 | +223% |
| Profit (loss) for the period | 9904 | -€16,039 | €10,270 | +€26,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,039 | €10,270 | +€26,309 |
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 24 October 2026 via checked.be.