IMMO SIMON: 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.
IMMO SIMON
Largest movements
- Intangible fixed assets -€44,100
no longer reported in 2025 (was €44,100)
- Formation expenses +€35,280
new in 2025: €35,280
- Other debts -€8,730
down €8,730 (-3.3%), from €262,516 to €253,786
- Trade debts -€4,623
no longer reported in 2025 (was €4,623)
- Profit (loss) carried forward +€3,330
up €3,330 (+3.9%), from -€84,718 to -€81,388
- Purchases and services +€2,649
new in 2025: €2,649
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,421 | €237,398 | -€10,023 | -4.1% |
| Formation expenses | 20 | - | €35,280 | +€35,280 | |
| Fixed assets | 21/28 | €247,421 | €202,119 | -€45,303 | -18.3% |
| Intangible fixed assets | 21 | €44,100 | - | -€44,100 | |
| Tangible fixed assets | 22/27 | €203,321 | €202,119 | -€1,203 | -0.6% |
| Land and buildings | 22 | €200,000 | €200,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,321 | €2,119 | -€1,203 | -36.2% |
| Total equity and liabilities | 10/49 | €247,421 | €237,398 | -€10,023 | -4.1% |
| Equity | 10/15 | -€19,718 | -€16,388 | +€3,330 | +16.9% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,718 | -€81,388 | +€3,330 | +3.9% |
| Amounts payable | 17/49 | €267,139 | €253,786 | -€13,353 | -5.0% |
| Amounts payable within one year | 42/48 | €267,139 | €253,786 | -€13,353 | -5.0% |
| Trade debts | 44 | €4,623 | - | -€4,623 | |
| Suppliers | 440/4 | €4,623 | - | -€4,623 | |
| Other amounts payable | 47/48 | €262,516 | €253,786 | -€8,730 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,649 | +€2,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,023 | €10,023 | +€1 | 0.0% |
| Gross operating margin | 9900 | €13,245 | €13,353 | +€108 | +0.8% |
| Operating profit (loss) | 9901 | €3,222 | €3,330 | +€108 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | €3,330 | +€108 | +3.3% |
| Profit (loss) for the period | 9904 | €3,222 | €3,330 | +€108 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,222 | €3,330 | +€108 | +3.3% |
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 7 October 2026 via checked.be.