LAURENT SIMONS: 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.
LAURENT SIMONS
Largest movements
- Cash -€29,401
down €29,401 (-82.4%), from €35,677 to €6,276
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€4,758)
- Profit (loss) carried forward -€53,285
down €53,285 (-12.6%), from €424,168 to €370,883
- Other debts +€33,504
up €33,504 (+685.7%), from €4,886 to €38,390
- Gross operating margin -€5,966
down €5,966, from €3,957 to -€2,010
- Taxes -€2,194
down €2,194 (-44.2%), from €4,961 to €2,768
- Financial income -€165
down €165 (-1.3%), from €12,580 to €12,415
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
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 | €521,887 | €496,910 | -€24,977 | -4.8% |
| Fixed assets | 21/28 | €15,000 | €15,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,000 | €15,000 | = | 0.0% |
| Furniture and vehicles | 24 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €506,887 | €481,910 | -€24,977 | -4.9% |
| Amounts receivable after more than one year | 29 | €470,000 | €470,000 | = | 0.0% |
| Other amounts receivable | 291 | €470,000 | €470,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €238 | €2,518 | +€2,280 | +958.3% |
| Other amounts receivable | 41 | €238 | €2,518 | +€2,280 | +958.3% |
| Current investments | 50/53 | €945 | €945 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,677 | €6,276 | -€29,401 | -82.4% |
| Deferred charges and accrued income | 490/1 | €27 | €2,171 | +€2,144 | +7803.3% |
| Total equity and liabilities | 10/49 | €521,887 | €496,910 | -€24,977 | -4.8% |
| Equity | 10/15 | €493,276 | €439,991 | -€53,285 | -10.8% |
| Contributions | 10/11 | €9,608 | €9,608 | = | 0.0% |
| Reserves | 13 | €59,500 | €59,500 | = | 0.0% |
| Distributable reserves | 133 | €59,500 | €59,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €424,168 | €370,883 | -€53,285 | -12.6% |
| Amounts payable | 17/49 | €28,612 | €56,919 | +€28,308 | +98.9% |
| Amounts payable within one year | 42/48 | €28,612 | €56,919 | +€28,308 | +98.9% |
| Trade debts | 44 | €765 | €326 | -€439 | -57.4% |
| Suppliers | 440/4 | €765 | €326 | -€439 | -57.4% |
| Taxes, remuneration and social security | 45 | €22,961 | €18,203 | -€4,758 | -20.7% |
| Taxes | 450/3 | €22,961 | €18,203 | -€4,758 | -20.7% |
| Other amounts payable | 47/48 | €4,886 | €38,390 | +€33,504 | +685.7% |
| Other operating charges | 640/8 | €502 | €505 | +€2 | +0.4% |
| Gross operating margin | 9900 | €3,957 | -€2,010 | -€5,966 | |
| Operating profit (loss) | 9901 | €3,454 | -€2,515 | -€5,969 | |
| Financial income | 75/76B | €12,580 | €12,415 | -€165 | -1.3% |
| Recurring financial income | 75 | €12,580 | €12,415 | -€165 | -1.3% |
| Financial charges | 65/66B | €449 | €418 | -€30 | -6.8% |
| Recurring financial charges | 65 | €449 | €418 | -€30 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €15,586 | €9,483 | -€6,103 | -39.2% |
| Income taxes | 67/77 | €4,961 | €2,768 | -€2,194 | -44.2% |
| Profit (loss) for the period | 9904 | €10,625 | €6,715 | -€3,910 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,625 | €6,715 | -€3,910 | -36.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.