MAISON SIMONET: 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.
MAISON SIMONET
Largest movements
- Tangible fixed assets -€21,745
down €21,745 (-4.2%), from €514,591 to €492,846
of which Land and buildings: -€19,517
- Reserves -€20,158
down €20,158 (-5.4%), from €373,372 to €353,215
of which Tax-exempt reserves: -€13,258
- Provisions -€7,280
down €7,280 (-7.8%), from €93,148 to €85,868
- Gross operating margin -€155,546
down €155,546 (-81.4%), from €191,132 to €35,586
- Taxes -€41,254
down €41,254, from €41,250 to -€4
- Depreciation +€3,445
up €3,445 (+9.4%), from €36,585 to €40,030
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 | €660,505 | €633,461 | -€27,045 | -4.1% |
| Fixed assets | 21/28 | €514,591 | €492,846 | -€21,745 | -4.2% |
| Tangible fixed assets | 22/27 | €514,591 | €492,846 | -€21,745 | -4.2% |
| Land and buildings | 22 | €500,284 | €480,766 | -€19,517 | -3.9% |
| Plant, machinery and equipment | 23 | €14,307 | €12,079 | -€2,228 | -15.6% |
| Current assets | 29/58 | €145,915 | €140,615 | -€5,299 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,805 | - | -€3,805 | |
| Trade receivables | 40 | €3,805 | - | -€3,805 | |
| Cash at bank and in hand | 54/58 | €140,541 | €139,353 | -€1,188 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,568 | €1,262 | -€306 | -19.5% |
| Total equity and liabilities | 10/49 | €660,505 | €633,461 | -€27,045 | -4.1% |
| Equity | 10/15 | €438,545 | €418,387 | -€20,158 | -4.6% |
| Contributions | 10/11 | €65,172 | €65,172 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Outside capital | 11 | €172 | €172 | = | 0.0% |
| Share premium | 1100/10 | €172 | €172 | = | 0.0% |
| Reserves | 13 | €373,372 | €353,215 | -€20,158 | -5.4% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €206,704 | €193,445 | -€13,258 | -6.4% |
| Distributable reserves | 133 | €160,169 | €153,269 | -€6,899 | -4.3% |
| Provisions and deferred taxes | 16 | €93,148 | €85,868 | -€7,280 | -7.8% |
| Deferred taxes | 168 | €93,148 | €85,868 | -€7,280 | -7.8% |
| Amounts payable | 17/49 | €128,812 | €129,206 | +€393 | +0.3% |
| Amounts payable after more than one year | 17 | €120,540 | €122,540 | +€2,000 | +1.7% |
| Other amounts payable | 178/9 | €120,540 | €122,540 | +€2,000 | +1.7% |
| Amounts payable within one year | 42/48 | €8,272 | €6,666 | -€1,607 | -19.4% |
| Trade debts | 44 | €161 | €139 | -€22 | -13.4% |
| Suppliers | 440/4 | €161 | €139 | -€22 | -13.4% |
| Taxes, remuneration and social security | 45 | €6,131 | €3,717 | -€2,414 | -39.4% |
| Taxes | 450/3 | €6,131 | €3,717 | -€2,414 | -39.4% |
| Other amounts payable | 47/48 | €1,981 | €2,810 | +€828 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,585 | €40,030 | +€3,445 | +9.4% |
| Other operating charges | 640/8 | €16,325 | €14,610 | -€1,715 | -10.5% |
| Gross operating margin | 9900 | €191,132 | €35,586 | -€155,546 | -81.4% |
| Operating profit (loss) | 9901 | €138,222 | -€19,054 | -€157,276 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €9,575 | €8,387 | -€1,188 | -12.4% |
| Recurring financial charges | 65 | €9,575 | €8,387 | -€1,188 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €128,648 | -€27,442 | -€156,090 | |
| Transfer from deferred taxes | 780 | €6,380 | €7,280 | +€900 | +14.1% |
| Income taxes | 67/77 | €41,250 | -€4 | -€41,254 | |
| Profit (loss) for the period | 9904 | €93,778 | -€20,158 | -€113,936 | |
| Transfer from tax-exempt reserves | 789 | €13,258 | €13,258 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,036 | -€6,899 | -€113,936 |
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.