REPARATION ELECTRO 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.
REPARATION ELECTRO SIMONIS
Largest movements
- Cash -€2,507
down €2,507 (-60.6%), from €4,138 to €1,632
mainly Trade debts (-€3,498) and Tax, wage and social debts (-€874)
- Receivables within one year -€571
down €571 (-83.5%), from €685 to €113
- Deferred charges and accrued income -€500
no longer reported in 2025 (was €500)
- Trade debts -€3,498
down €3,498 (-69.4%), from €5,040 to €1,542
of which Bills of exchange payable: -€2,957
- Tax, wage and social debts -€874
no longer reported in 2025 (was €874)
- Other debts +€510
new in 2025: €510
- Profit (loss) carried forward +€283
up €283 (+1.2%), from -€23,390 to -€23,107
- Gross operating margin -€2,715
down €2,715 (-59.6%), from €4,559 to €1,844
- Other operating charges +€1,036
up €1,036 (+281%), from €369 to €1,405
- Financial charges -€211
down €211 (-57.6%), from €367 to €155
- Financial income -€64
down €64 (-100.0%), from €64 to €0
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 | €6,423 | €2,845 | -€3,578 | -55.7% |
| Fixed assets | 21/28 | €1,100 | €1,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €5,323 | €1,745 | -€3,578 | -67.2% |
| Amounts receivable within one year | 40/41 | €685 | €113 | -€571 | -83.5% |
| Other amounts receivable | 41 | €685 | €113 | -€571 | -83.5% |
| Cash at bank and in hand | 54/58 | €4,138 | €1,632 | -€2,507 | -60.6% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €6,423 | €2,845 | -€3,578 | -55.7% |
| Equity | 10/15 | €510 | €793 | +€283 | +55.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,390 | -€23,107 | +€283 | +1.2% |
| Amounts payable | 17/49 | €5,914 | €2,052 | -€3,861 | -65.3% |
| Amounts payable within one year | 42/48 | €5,914 | €2,052 | -€3,861 | -65.3% |
| Trade debts | 44 | €5,040 | €1,542 | -€3,498 | -69.4% |
| Suppliers | 440/4 | €2,083 | €1,542 | -€541 | -26.0% |
| Bills of exchange payable | 441 | €2,957 | - | -€2,957 | |
| Taxes, remuneration and social security | 45 | €874 | - | -€874 | |
| Taxes | 450/3 | €874 | - | -€874 | |
| Other amounts payable | 47/48 | - | €510 | +€510 | |
| Other operating charges | 640/8 | €369 | €1,405 | +€1,036 | +281% |
| Gross operating margin | 9900 | €4,559 | €1,844 | -€2,715 | -59.6% |
| Operating profit (loss) | 9901 | €4,190 | €439 | -€3,751 | -89.5% |
| Financial income | 75/76B | €64 | €0 | -€64 | -100.0% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100.0% |
| Financial charges | 65/66B | €367 | €155 | -€211 | -57.6% |
| Recurring financial charges | 65 | €367 | €155 | -€211 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €3,887 | €283 | -€3,604 | -92.7% |
| Profit (loss) for the period | 9904 | €3,887 | €283 | -€3,604 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,887 | €283 | -€3,604 | -92.7% |
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.