NATUURSTEEN 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.
NATUURSTEEN SIMONS
Largest movements
- Tangible fixed assets -€31,020
down €31,020 (-6.6%), from €472,793 to €441,773
of which Land and buildings: -€33,850
- Stocks and contracts -€23,390
down €23,390 (-36.7%), from €63,714 to €40,324
- Cash -€23,022
down €23,022 (-49.8%), from €46,254 to €23,232
mainly Investment in fixed assets (net) (-€33,649) and Trade debts (-€29,886)
- Trade debts -€29,886
down €29,886 (-25.5%), from €117,390 to €87,504
- Debts after one year -€25,366
down €25,366 (-8.1%), from €314,069 to €288,703
- Other debts -€23,213
down €23,213 (-27.8%), from €83,611 to €60,398
- Tax, wage and social debts -€6,653
down €6,653 (-25.8%), from €25,748 to €19,095
of which Taxes: -€7,107
- Gross operating margin +€18,252
up €18,252 (+13.8%), from €131,866 to €150,118
- Purchases and services +€8,939
up €8,939 (+2.1%), from €435,073 to €444,012
- Staff costs +€4,108
up €4,108 (+7.4%), from €55,347 to €59,455
- Depreciation +€3,263
up €3,263 (+5.3%), from €61,406 to €64,668
- Other operating charges +€2,380
up €2,380 (+73.2%), from €3,254 to €5,634
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 | €645,847 | €570,563 | -€75,284 | -11.7% |
| Fixed assets | 21/28 | €472,793 | €441,773 | -€31,020 | -6.6% |
| Tangible fixed assets | 22/27 | €472,793 | €441,773 | -€31,020 | -6.6% |
| Land and buildings | 22 | €363,074 | €329,225 | -€33,850 | -9.3% |
| Plant, machinery and equipment | 23 | €14,793 | €13,463 | -€1,330 | -9.0% |
| Furniture and vehicles | 24 | €3,735 | €28,756 | +€25,021 | +670% |
| Leasing and similar rights | 25 | €91,078 | €70,330 | -€20,748 | -22.8% |
| Other tangible fixed assets | 26 | €113 | - | -€113 | |
| Current assets | 29/58 | €173,054 | €128,789 | -€44,264 | -25.6% |
| Stocks and contracts in progress | 3 | €63,714 | €40,324 | -€23,390 | -36.7% |
| Stocks | 30/36 | €63,714 | €40,324 | -€23,390 | -36.7% |
| Amounts receivable within one year | 40/41 | €61,777 | €63,768 | +€1,991 | +3.2% |
| Trade receivables | 40 | €61,777 | €63,768 | +€1,991 | +3.2% |
| Cash at bank and in hand | 54/58 | €46,254 | €23,232 | -€23,022 | -49.8% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,466 | +€157 | +12.0% |
| Total equity and liabilities | 10/49 | €645,847 | €570,563 | -€75,284 | -11.7% |
| Equity | 10/15 | €60,270 | €66,040 | +€5,770 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,661 | €45,432 | +€5,770 | +14.5% |
| Non-distributable reserves | 130/1 | €174 | €174 | = | 0.0% |
| Reserves not available under the articles | 1311 | €174 | €174 | = | 0.0% |
| Distributable reserves | 133 | €39,488 | €45,258 | +€5,770 | +14.6% |
| Profit (loss) carried forward | 14 | €2,008 | €2,008 | = | 0.0% |
| Amounts payable | 17/49 | €585,577 | €504,523 | -€81,054 | -13.8% |
| Amounts payable after more than one year | 17 | €314,069 | €288,703 | -€25,366 | -8.1% |
| Financial debts | 170/4 | €314,069 | €288,703 | -€25,366 | -8.1% |
| Amounts payable within one year | 42/48 | €271,508 | €215,820 | -€55,688 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €44,759 | €48,823 | +€4,063 | +9.1% |
| Trade debts | 44 | €117,390 | €87,504 | -€29,886 | -25.5% |
| Suppliers | 440/4 | €117,390 | €87,504 | -€29,886 | -25.5% |
| Taxes, remuneration and social security | 45 | €25,748 | €19,095 | -€6,653 | -25.8% |
| Taxes | 450/3 | €22,838 | €15,730 | -€7,107 | -31.1% |
| Remuneration and social security | 454/9 | €2,910 | €3,365 | +€454 | +15.6% |
| Other amounts payable | 47/48 | €83,611 | €60,398 | -€23,213 | -27.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €435,073 | €444,012 | +€8,939 | +2.1% |
| Remuneration, social security and pensions | 62 | €55,347 | €59,455 | +€4,108 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,406 | €64,668 | +€3,263 | +5.3% |
| Other operating charges | 640/8 | €3,254 | €5,634 | +€2,380 | +73.2% |
| Gross operating margin | 9900 | €131,866 | €150,118 | +€18,252 | +13.8% |
| Operating profit (loss) | 9901 | €11,860 | €20,361 | +€8,501 | +71.7% |
| Financial income | 75/76B | €1,864 | €187 | -€1,677 | -90.0% |
| Recurring financial income | 75 | €1,864 | €187 | -€1,677 | -90.0% |
| Financial charges | 65/66B | €13,314 | €13,898 | +€585 | +4.4% |
| Recurring financial charges | 65 | €13,314 | €13,898 | +€585 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €410 | €6,649 | +€6,239 | +1,520% |
| Income taxes | 67/77 | €47 | €879 | +€832 | +1,762% |
| Profit (loss) for the period | 9904 | €363 | €5,770 | +€5,407 | +1,489% |
| Profit (loss) for the period to be appropriated | 9905 | €363 | €5,770 | +€5,407 | +1,489% |
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 28 October 2026 via checked.be.