Jean SIMON Equipement: what changed
What changed
Jean SIMON Equipement
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€24,007
2024 · €25,472-€1,466
Equity
€430,855
2024 · €406,848+€24,007
Cash
€182,971
2024 · €130,572+€52,399
Balance sheet total
€737,436
2024 · €675,744+€61,692
Largest movements
Assets
- Cash +€52,399
up €52,399 (+40.1%), from €130,572 to €182,971
mainly Trade debts (+€45,971) and Depreciation (+€42,719)
- Tangible fixed assets -€42,188
down €42,188 (-22.4%), from €188,493 to €146,305
of which Furniture and vehicles: -€29,014
- Receivables within one year +€27,791
up €27,791 (+33.7%), from €82,527 to €110,317
of which Trade receivables: +€48,477
- Stocks and contracts +€24,580
up €24,580 (+9.0%), from €272,866 to €297,447
Equity and liabilities
- Trade debts +€45,971
up €45,971 (+67.5%), from €68,128 to €114,099
- Accrued charges and deferred income +€25,004
up €25,004 (+70,995%), from €35 to €25,040
- Profit (loss) carried forward +€24,007
up €24,007 (+6.4%), from €374,034 to €398,041
- Current portion of long-term debt -€19,140
down €19,140 (-52.1%), from €36,740 to €17,600
- Debts after one year -€17,600
down €17,600 (-26.1%), from €67,403 to €49,803
Income statement
- Turnover +€677,573
new in 2025: €677,573
- Purchases and services +€565,133
new in 2025: €565,133
- Gross operating margin +€51,243
up €51,243 (+83.7%), from €61,197 to €112,440
- Depreciation +€24,727
up €24,727 (+137%), from €17,992 to €42,719
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,472
Gross operating margin
+€51,243
Staff costs
+€75
Depreciation
-€24,727
Other operating charges
+€18
Other operating items
-€25,000
Financial income
-€337
Financial charges
-€1,069
Taxes
-€1,669
Result 2025
€24,007
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€89,670
Investment
-€531
Financing
-€36,740
Cash 2024
€130,572
From operations (derived)
+€89,670
Net result for the year
+€24,007
Depreciation
+€42,719
Stocks and contracts
-€24,580
Receivables within one year
-€27,791
Deferred charges and accrued income
+€890
Trade debts
+€45,971
Tax, wage and social debts
+€7,677
Other debts
-€4,227
Accrued charges and deferred income
+€25,004
Investment (derived)
-€531
Investment in fixed assets (net)
-€531
Financing
-€36,740
Debts after one year
-€17,600
Current portion of long-term debt
-€19,140
Cash 2025
€182,971
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €675,744 | €737,436 | +€61,692 | +9.1% |
| Fixed assets | 21/28 | €188,493 | €146,305 | -€42,188 | -22.4% |
| Tangible fixed assets | 22/27 | €188,493 | €146,305 | -€42,188 | -22.4% |
| Land and buildings | 22 | €75,466 | €63,871 | -€11,596 | -15.4% |
| Plant, machinery and equipment | 23 | €3,969 | €2,391 | -€1,578 | -39.8% |
| Furniture and vehicles | 24 | €109,057 | €80,043 | -€29,014 | -26.6% |
| Current assets | 29/58 | €487,251 | €591,131 | +€103,880 | +21.3% |
| Stocks and contracts in progress | 3 | €272,866 | €297,447 | +€24,580 | +9.0% |
| Stocks | 30/36 | €272,866 | €297,447 | +€24,580 | +9.0% |
| Amounts receivable within one year | 40/41 | €82,527 | €110,317 | +€27,791 | +33.7% |
| Trade receivables | 40 | €50,949 | €99,426 | +€48,477 | +95.1% |
| Other amounts receivable | 41 | €31,578 | €10,891 | -€20,687 | -65.5% |
| Cash at bank and in hand | 54/58 | €130,572 | €182,971 | +€52,399 | +40.1% |
| Deferred charges and accrued income | 490/1 | €1,286 | €396 | -€890 | -69.2% |
| Total equity and liabilities | 10/49 | €675,744 | €737,436 | +€61,692 | +9.1% |
| Equity | 10/15 | €406,848 | €430,855 | +€24,007 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,214 | €14,214 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,214 | €1,860 | -€2,354 | -55.9% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €2,354 | - | -€2,354 | |
| Tax-exempt reserves | 132 | - | €2,354 | +€2,354 | |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €374,034 | €398,041 | +€24,007 | +6.4% |
| Amounts payable | 17/49 | €268,896 | €306,581 | +€37,685 | +14.0% |
| Amounts payable after more than one year | 17 | €67,403 | €49,803 | -€17,600 | -26.1% |
| Financial debts | 170/4 | €67,403 | €49,803 | -€17,600 | -26.1% |
| Amounts payable within one year | 42/48 | €201,458 | €231,739 | +€30,281 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €36,740 | €17,600 | -€19,140 | -52.1% |
| Trade debts | 44 | €68,128 | €114,099 | +€45,971 | +67.5% |
| Suppliers | 440/4 | €68,128 | €114,099 | +€45,971 | +67.5% |
| Taxes, remuneration and social security | 45 | €30,403 | €38,079 | +€7,677 | +25.3% |
| Taxes | 450/3 | €4,886 | €8,472 | +€3,586 | +73.4% |
| Remuneration and social security | 454/9 | €25,517 | €29,607 | +€4,090 | +16.0% |
| Other amounts payable | 47/48 | €66,188 | €61,961 | -€4,227 | -6.4% |
| Accrued charges and deferred income | 492/3 | €35 | €25,040 | +€25,004 | +70,995% |
| Turnover | 70 | - | €677,573 | +€677,573 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €565,133 | +€565,133 | |
| Remuneration, social security and pensions | 62 | €3,467 | €3,392 | -€75 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,992 | €42,719 | +€24,727 | +137% |
| Other operating charges | 640/8 | €8,697 | €8,679 | -€18 | -0.2% |
| Non-recurring operating charges | 66A | - | €25,000 | +€25,000 | |
| Gross operating margin | 9900 | €61,197 | €112,440 | +€51,243 | +83.7% |
| Operating profit (loss) | 9901 | €31,041 | €32,650 | +€1,609 | +5.2% |
| Financial income | 75/76B | €3,210 | €2,873 | -€337 | -10.5% |
| Recurring financial income | 75 | €3,210 | €2,873 | -€337 | -10.5% |
| Financial charges | 65/66B | €2,334 | €3,403 | +€1,069 | +45.8% |
| Recurring financial charges | 65 | €2,334 | €3,403 | +€1,069 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €31,917 | €32,120 | +€203 | +0.6% |
| Income taxes | 67/77 | €6,445 | €8,113 | +€1,669 | +25.9% |
| Profit (loss) for the period | 9904 | €25,472 | €24,007 | -€1,466 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,472 | €24,007 | -€1,466 | -5.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.