Julien Simon Maçonnerie: what changed
Julien Simon Maçonnerie
Largest movements
- Cash -€50,508
down €50,508 (-81.3%), from €62,104 to €11,596
mainly Investment in fixed assets (net) (-€52,685) and Receivables within one year (-€29,856)
- Tangible fixed assets +€47,572
up €47,572 (+718%), from €6,626 to €54,198
of which Furniture and vehicles: +€48,253
- Receivables within one year +€29,856
up €29,856 (+275%), from €10,849 to €40,706
of which Trade receivables: +€23,249
- Stocks and contracts +€16,615
up €16,615 (+162%), from €10,261 to €26,876
- Debts after one year +€35,447
new in 2025: €35,447
- Current portion of long-term debt +€8,222
new in 2025: €8,222
- Tax, wage and social debts -€6,812
down €6,812 (-55.5%), from €12,284 to €5,472
of which Taxes: -€8,909
- Profit (loss) carried forward +€2,662
up €2,662 (+3.6%), from €73,739 to €76,401
- Trade debts +€2,457
new in 2025: €2,457
- Staff costs +€32,966
up €32,966 (+172%), from €19,129 to €52,095
- Gross operating margin +€27,118
up €27,118 (+76.7%), from €35,335 to €62,453
- Taxes -€2,599
down €2,599 (-100.0%), from €2,599 to €0
- Depreciation +€1,196
up €1,196 (+28.8%), from €4,148 to €5,345
- Financial charges +€1,073
up €1,073 (+1,497%), from €72 to €1,144
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,606 | €135,037 | +€43,431 | +47.4% |
| Formation expenses | 20 | €538 | €307 | -€232 | -43.0% |
| Fixed assets | 21/28 | €6,806 | €54,378 | +€47,572 | +699% |
| Tangible fixed assets | 22/27 | €6,626 | €54,198 | +€47,572 | +718% |
| Plant, machinery and equipment | 23 | €2,650 | €1,969 | -€682 | -25.7% |
| Furniture and vehicles | 24 | €3,976 | €52,230 | +€48,253 | +1,214% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €84,261 | €80,352 | -€3,909 | -4.6% |
| Stocks and contracts in progress | 3 | €10,261 | €26,876 | +€16,615 | +162% |
| Stocks | 30/36 | €10,261 | €26,876 | +€16,615 | +162% |
| Amounts receivable within one year | 40/41 | €10,849 | €40,706 | +€29,856 | +275% |
| Trade receivables | 40 | €56 | €23,305 | +€23,249 | +41,516% |
| Other amounts receivable | 41 | €10,793 | €17,401 | +€6,607 | +61.2% |
| Cash at bank and in hand | 54/58 | €62,104 | €11,596 | -€50,508 | -81.3% |
| Deferred charges and accrued income | 490/1 | €1,046 | €1,174 | +€128 | +12.2% |
| Total equity and liabilities | 10/49 | €91,606 | €135,037 | +€43,431 | +47.4% |
| Equity | 10/15 | €78,739 | €81,401 | +€2,662 | +3.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,739 | €76,401 | +€2,662 | +3.6% |
| Amounts payable | 17/49 | €12,867 | €53,635 | +€40,769 | +317% |
| Amounts payable after more than one year | 17 | - | €35,447 | +€35,447 | |
| Financial debts | 170/4 | - | €35,447 | +€35,447 | |
| Amounts payable within one year | 42/48 | €12,867 | €18,189 | +€5,322 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,222 | +€8,222 | |
| Trade debts | 44 | - | €2,457 | +€2,457 | |
| Suppliers | 440/4 | - | €2,457 | +€2,457 | |
| Taxes, remuneration and social security | 45 | €12,284 | €5,472 | -€6,812 | -55.5% |
| Taxes | 450/3 | €11,538 | €2,630 | -€8,909 | -77.2% |
| Remuneration and social security | 454/9 | €746 | €2,842 | +€2,097 | +281% |
| Other amounts payable | 47/48 | €583 | €2,038 | +€1,454 | +249% |
| Non-recurring operating income | 76A | - | €29 | +€29 | |
| Remuneration, social security and pensions | 62 | €19,129 | €52,095 | +€32,966 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,148 | €5,345 | +€1,196 | +28.8% |
| Other operating charges | 640/8 | €128 | €351 | +€223 | +175% |
| Non-recurring operating charges | 66A | €49 | €50 | +€1 | +1.6% |
| Gross operating margin | 9900 | €35,335 | €62,453 | +€27,118 | +76.7% |
| Operating profit (loss) | 9901 | €11,880 | €4,612 | -€7,269 | -61.2% |
| Financial income | 75/76B | €3 | €28 | +€25 | +868% |
| Recurring financial income | 75 | €3 | €28 | +€25 | +868% |
| Financial charges | 65/66B | €72 | €1,144 | +€1,073 | +1,497% |
| Recurring financial charges | 65 | €72 | €1,144 | +€1,073 | +1,497% |
| Profit (loss) for the period before taxes | 9903 | €11,812 | €3,495 | -€8,316 | -70.4% |
| Income taxes | 67/77 | €2,599 | €0 | -€2,599 | -100.0% |
| Profit (loss) for the period | 9904 | €9,212 | €3,495 | -€5,717 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,212 | €3,495 | -€5,717 | -62.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.