Maison Simons: 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.
What changed
Maison Simons
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€189,131
2024 · €68,570+€120,561
Equity
€452,131
2024 · €254,698+€197,433
Cash
€250,843
2024 · €89,707+€161,136
Balance sheet total
€1.3m
2024 · €984,981+€284,883
Largest movements
Assets
- Cash +€161,136
up €161,136 (+180%), from €89,707 to €250,843
mainly Net result for the year (+€189,131) and Trade debts (+€139,796)
- Deferred charges and accrued income +€105,917
up €105,917 (+6,040%), from €1,754 to €107,671
- Tangible fixed assets +€27,259
up €27,259 (+11.8%), from €230,455 to €257,714
of which Furniture and vehicles: +€27,554
Equity and liabilities
- Reserves +€189,131
up €189,131 (+108%), from €174,500 to €363,632
of which Distributable reserves: +€134,596
- Trade debts +€139,796
up €139,796 (+66.2%), from €211,047 to €350,844
- Short-term financial debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Debts after one year -€31,487
down €31,487 (-9.0%), from €348,485 to €316,997
- Provisions +€18,179
new in 2025: €18,179
Income statement
- Gross operating margin +€164,159
up €164,159 (+35.4%), from €463,186 to €627,344
- Taxes +€26,072
up €26,072 (+93.6%), from €27,867 to €53,939
- Staff costs +€21,887
up €21,887 (+9.9%), from €220,432 to €242,319
- Depreciation -€15,042
down €15,042 (-21.9%), from €68,568 to €53,526
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.
Result 2024
€68,570
Gross operating margin
+€164,159
Staff costs
-€21,887
Depreciation
+€15,042
Write-downs
-€4,344
Other operating charges
+€3,136
Financial income
+€3,932
Financial charges
+€4,774
Taxes
-€26,072
Deferred taxes and other
-€18,179
Result 2025
€189,131
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€320,456
Investment
-€80,785
Financing
-€78,536
Cash 2024
€89,707
From operations (derived)
+€320,456
Net result for the year
+€189,131
Depreciation
+€53,526
Stocks and contracts
+€8,749
Receivables within one year
+€679
Deferred charges and accrued income
-€105,917
Provisions
+€18,179
Trade debts
+€139,796
Tax, wage and social debts
+€1,797
Other debts
+€1,828
Accrued charges and deferred income
+€12,688
Investment (derived)
-€80,785
Investment in fixed assets (net)
-€80,785
Financing
-€78,536
Debts after one year
-€31,487
Current portion of long-term debt
-€5,350
Short-term financial debts
-€50,000
Contributions, distributions and other
+€8,302
Cash 2025
€250,843
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €984,981 | €1,269,864 | +€284,883 | +28.9% |
| Fixed assets | 21/28 | €230,640 | €257,899 | +€27,259 | +11.8% |
| Tangible fixed assets | 22/27 | €230,455 | €257,714 | +€27,259 | +11.8% |
| Plant, machinery and equipment | 23 | €968 | €673 | -€295 | -30.5% |
| Furniture and vehicles | 24 | €229,486 | €257,040 | +€27,554 | +12.0% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €754,341 | €1,011,966 | +€257,624 | +34.2% |
| Stocks and contracts in progress | 3 | €219,392 | €210,643 | -€8,749 | -4.0% |
| Stocks | 30/36 | €219,392 | €210,643 | -€8,749 | -4.0% |
| Amounts receivable within one year | 40/41 | €443,488 | €442,809 | -€679 | -0.2% |
| Trade receivables | 40 | €416,778 | €421,826 | +€5,048 | +1.2% |
| Other amounts receivable | 41 | €26,710 | €20,983 | -€5,727 | -21.4% |
| Cash at bank and in hand | 54/58 | €89,707 | €250,843 | +€161,136 | +180% |
| Deferred charges and accrued income | 490/1 | €1,754 | €107,671 | +€105,917 | +6,040% |
| Total equity and liabilities | 10/49 | €984,981 | €1,269,864 | +€284,883 | +28.9% |
| Equity | 10/15 | €254,698 | €452,131 | +€197,433 | +77.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €174,500 | €363,632 | +€189,131 | +108% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €54,536 | +€54,536 | |
| Distributable reserves | 133 | €172,500 | €307,096 | +€134,596 | +78.0% |
| Profit (loss) carried forward | 14 | €60,198 | €59,365 | -€833 | -1.4% |
| Investment grants | 15 | - | €9,135 | +€9,135 | |
| Provisions and deferred taxes | 16 | - | €18,179 | +€18,179 | |
| Deferred taxes | 168 | - | €18,179 | +€18,179 | |
| Amounts payable | 17/49 | €730,283 | €799,555 | +€69,272 | +9.5% |
| Amounts payable after more than one year | 17 | €348,485 | €316,997 | -€31,487 | -9.0% |
| Financial debts | 170/4 | €348,485 | €316,997 | -€31,487 | -9.0% |
| Amounts payable within one year | 42/48 | €369,329 | €457,400 | +€88,071 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €64,534 | €59,184 | -€5,350 | -8.3% |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100% |
| Credit institutions | 430/8 | €50,000 | €0 | -€50,000 | -100% |
| Trade debts | 44 | €211,047 | €350,844 | +€139,796 | +66.2% |
| Suppliers | 440/4 | €211,047 | €350,844 | +€139,796 | +66.2% |
| Taxes, remuneration and social security | 45 | €42,889 | €44,685 | +€1,797 | +4.2% |
| Taxes | 450/3 | €26,872 | €26,764 | -€109 | -0.4% |
| Remuneration and social security | 454/9 | €16,016 | €17,921 | +€1,905 | +11.9% |
| Other amounts payable | 47/48 | €859 | €2,687 | +€1,828 | +213% |
| Accrued charges and deferred income | 492/3 | €12,469 | €25,157 | +€12,688 | +102% |
| Non-recurring operating income | 76A | €1,675 | €73,236 | +€71,560 | +4,271% |
| Remuneration, social security and pensions | 62 | €220,432 | €242,319 | +€21,887 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,568 | €53,526 | -€15,042 | -21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,832 | €1,512 | +€4,344 | |
| Other operating charges | 640/8 | €14,985 | €11,848 | -€3,136 | -20.9% |
| Gross operating margin | 9900 | €463,186 | €627,344 | +€164,159 | +35.4% |
| Operating profit (loss) | 9901 | €162,033 | €318,140 | +€156,106 | +96.3% |
| Financial income | 75/76B | €3,438 | €7,369 | +€3,932 | +114% |
| Recurring financial income | 75 | €3,438 | €7,369 | +€3,932 | +114% |
| Financial charges | 65/66B | €69,034 | €64,260 | -€4,774 | -6.9% |
| Recurring financial charges | 65 | €69,034 | €64,260 | -€4,774 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €96,437 | €261,249 | +€164,812 | +171% |
| Transfer from deferred taxes | 780 | - | €130 | +€130 | |
| Transfer to deferred taxes | 680 | - | €18,309 | +€18,309 | |
| Income taxes | 67/77 | €27,867 | €53,939 | +€26,072 | +93.6% |
| Profit (loss) for the period | 9904 | €68,570 | €189,131 | +€120,561 | +176% |
| Transfer from tax-exempt reserves | 789 | - | €391 | +€391 | |
| Transfer to tax-exempt reserves | 689 | - | €54,927 | +€54,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,570 | €134,596 | +€66,026 | +96.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.