LE MOULIN SIMONIS: 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.
LE MOULIN SIMONIS
Largest movements
- Tangible fixed assets -€63,186
down €63,186 (-3.5%), from €1.8m to €1.7m
of which Land and buildings: -€91,755
- Stocks and contracts +€48,735
up €48,735 (+13.7%), from €355,229 to €403,964
- Receivables within one year -€44,890
down €44,890 (-25.2%), from €178,348 to €133,458
of which Other amounts receivable: -€36,512
- Cash -€24,942
down €24,942 (-55.5%), from €44,947 to €20,005
mainly Investment in fixed assets (net) (-€125,274) and Debts after one year (-€90,901)
- Debts after one year -€90,901
down €90,901 (-9.0%), from €1.0m to €923,765
- Trade debts +€56,071
up €56,071 (+43.6%), from €128,747 to €184,819
- Short-term financial debts -€39,622
down €39,622 (-89.5%), from €44,254 to €4,632
- Other debts +€34,966
up €34,966 (+6.6%), from €529,077 to €564,043
- Gross operating margin +€49,393
up €49,393 (+19.0%), from €259,337 to €308,730
- Staff costs +€19,492
up €19,492 (+20.3%), from €95,846 to €115,338
- Financial income -€18,802
down €18,802 (-43.1%), from €43,672 to €24,871
- Depreciation +€6,986
up €6,986 (+3.8%), from €181,474 to €188,460
- Other operating charges +€5,779
up €5,779 (+49.0%), from €11,795 to €17,574
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 | €2,378,616 | €2,293,677 | -€84,939 | -3.6% |
| Fixed assets | 21/28 | €1,787,520 | €1,724,334 | -€63,186 | -3.5% |
| Tangible fixed assets | 22/27 | €1,787,020 | €1,723,834 | -€63,186 | -3.5% |
| Land and buildings | 22 | €1,517,498 | €1,425,743 | -€91,755 | -6.0% |
| Plant, machinery and equipment | 23 | €158,013 | €168,485 | +€10,472 | +6.6% |
| Furniture and vehicles | 24 | €111,509 | €79,546 | -€31,963 | -28.7% |
| Leasing and similar rights | 25 | - | €50,060 | +€50,060 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €591,096 | €569,343 | -€21,753 | -3.7% |
| Stocks and contracts in progress | 3 | €355,229 | €403,964 | +€48,735 | +13.7% |
| Stocks | 30/36 | €355,229 | €403,964 | +€48,735 | +13.7% |
| Amounts receivable within one year | 40/41 | €178,348 | €133,458 | -€44,890 | -25.2% |
| Trade receivables | 40 | €66,908 | €58,530 | -€8,378 | -12.5% |
| Other amounts receivable | 41 | €111,440 | €74,928 | -€36,512 | -32.8% |
| Cash at bank and in hand | 54/58 | €44,947 | €20,005 | -€24,942 | -55.5% |
| Deferred charges and accrued income | 490/1 | €12,573 | €11,916 | -€657 | -5.2% |
| Total equity and liabilities | 10/49 | €2,378,616 | €2,293,677 | -€84,939 | -3.6% |
| Equity | 10/15 | €413,352 | €373,634 | -€39,717 | -9.6% |
| Contributions | 10/11 | €235,500 | €235,500 | = | 0.0% |
| Capital | 10 | €235,500 | €235,500 | = | 0.0% |
| Issued capital | 100 | €235,500 | €235,500 | = | 0.0% |
| Reserves | 13 | €187,371 | €187,371 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,550 | €23,550 | = | 0.0% |
| Legal reserve | 130 | €23,550 | €23,550 | = | 0.0% |
| Distributable reserves | 133 | €163,821 | €163,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,213 | -€219,196 | -€17,983 | -8.9% |
| Investment grants | 15 | €191,693 | €169,958 | -€21,735 | -11.3% |
| Amounts payable | 17/49 | €1,965,265 | €1,920,043 | -€45,222 | -2.3% |
| Amounts payable after more than one year | 17 | €1,014,666 | €923,765 | -€90,901 | -9.0% |
| Financial debts | 170/4 | €1,014,666 | €923,765 | -€90,901 | -9.0% |
| Amounts payable within one year | 42/48 | €950,599 | €996,278 | +€45,679 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €157,249 | €156,544 | -€706 | -0.4% |
| Financial debts | 43 | €44,254 | €4,632 | -€39,622 | -89.5% |
| Credit institutions | 430/8 | €44,254 | €4,632 | -€39,622 | -89.5% |
| Trade debts | 44 | €128,747 | €184,819 | +€56,071 | +43.6% |
| Suppliers | 440/4 | €128,747 | €184,819 | +€56,071 | +43.6% |
| Advances received on contracts in progress | 46 | €3,790 | €5,160 | +€1,370 | +36.1% |
| Taxes, remuneration and social security | 45 | €87,482 | €81,081 | -€6,401 | -7.3% |
| Taxes | 450/3 | €27,565 | €15,943 | -€11,622 | -42.2% |
| Remuneration and social security | 454/9 | €59,917 | €65,138 | +€5,221 | +8.7% |
| Other amounts payable | 47/48 | €529,077 | €564,043 | +€34,966 | +6.6% |
| Remuneration, social security and pensions | 62 | €95,846 | €115,338 | +€19,492 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,474 | €188,460 | +€6,986 | +3.8% |
| Other operating charges | 640/8 | €11,795 | €17,574 | +€5,779 | +49.0% |
| Gross operating margin | 9900 | €259,337 | €308,730 | +€49,393 | +19.0% |
| Operating profit (loss) | 9901 | -€29,778 | -€12,642 | +€17,136 | +57.5% |
| Financial income | 75/76B | €43,672 | €24,871 | -€18,802 | -43.1% |
| Recurring financial income | 75 | €43,672 | €24,871 | -€18,802 | -43.1% |
| Financial charges | 65/66B | €30,714 | €29,790 | -€924 | -3.0% |
| Recurring financial charges | 65 | €30,714 | €29,790 | -€924 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,819 | -€17,561 | -€742 | -4.4% |
| Income taxes | 67/77 | €417 | €422 | +€4 | +1.0% |
| Profit (loss) for the period | 9904 | -€17,236 | -€17,983 | -€746 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,236 | -€17,983 | -€746 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.