ROBERT - SIMON: 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.
ROBERT - SIMON
Largest movements
- Receivables within one year +€25,530
up €25,530 (+831.2%), from €3,071 to €28,602
of which Other amounts receivable: +€22,547
- Cash -€20,717
down €20,717 (-31.8%), from €65,204 to €44,487
mainly Other debts (-€39,141) and Receivables within one year (-€25,530)
- Stocks and contracts -€1,968
down €1,968 (-13.6%), from €14,493 to €12,526
- Profit (loss) carried forward +€42,838
up €42,838 (+838.1%), from €5,111 to €47,949
- Other debts -€39,141
down €39,141 (-99.7%), from €39,270 to €129
- Trade debts +€19,013
up €19,013 (+249.5%), from €7,622 to €26,635
- Tax, wage and social debts -€8,744
down €8,744 (-29.6%), from €29,536 to €20,791
of which Taxes: -€5,446
- Debts after one year -€7,209
down €7,209 (-33.4%), from €21,581 to €14,372
- Staff costs +€50,678
up €50,678 (+26.3%), from €192,608 to €243,286
- Gross operating margin +€33,470
up €33,470 (+12.5%), from €268,336 to €301,807
- Depreciation -€16,371
down €16,371 (-57.6%), from €28,431 to €12,060
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,497 | €138,561 | +€4,063 | +3.0% |
| Fixed assets | 21/28 | €49,087 | €50,325 | +€1,238 | +2.5% |
| Tangible fixed assets | 22/27 | €48,437 | €49,675 | +€1,238 | +2.6% |
| Plant, machinery and equipment | 23 | €43,941 | €45,606 | +€1,665 | +3.8% |
| Furniture and vehicles | 24 | €4,496 | €4,069 | -€427 | -9.5% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €85,410 | €88,236 | +€2,825 | +3.3% |
| Stocks and contracts in progress | 3 | €14,493 | €12,526 | -€1,968 | -13.6% |
| Stocks | 30/36 | €14,493 | €12,526 | -€1,968 | -13.6% |
| Amounts receivable within one year | 40/41 | €3,071 | €28,602 | +€25,530 | +831.2% |
| Trade receivables | 40 | €2,078 | €5,061 | +€2,983 | +143.6% |
| Other amounts receivable | 41 | €993 | €23,541 | +€22,547 | +2269.5% |
| Cash at bank and in hand | 54/58 | €65,204 | €44,487 | -€20,717 | -31.8% |
| Deferred charges and accrued income | 490/1 | €2,641 | €2,621 | -€20 | -0.8% |
| Total equity and liabilities | 10/49 | €134,497 | €138,561 | +€4,063 | +3.0% |
| Equity | 10/15 | €25,562 | €68,400 | +€42,838 | +167.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €5,111 | €47,949 | +€42,838 | +838.1% |
| Amounts payable | 17/49 | €108,935 | €70,160 | -€38,775 | -35.6% |
| Amounts payable after more than one year | 17 | €21,581 | €14,372 | -€7,209 | -33.4% |
| Financial debts | 170/4 | €21,581 | €14,372 | -€7,209 | -33.4% |
| Amounts payable within one year | 42/48 | €87,354 | €54,766 | -€32,588 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €10,926 | €7,211 | -€3,715 | -34.0% |
| Trade debts | 44 | €7,622 | €26,635 | +€19,013 | +249.5% |
| Suppliers | 440/4 | €7,622 | €26,635 | +€19,013 | +249.5% |
| Taxes, remuneration and social security | 45 | €29,536 | €20,791 | -€8,744 | -29.6% |
| Taxes | 450/3 | €6,612 | €1,166 | -€5,446 | -82.4% |
| Remuneration and social security | 454/9 | €22,924 | €19,626 | -€3,298 | -14.4% |
| Other amounts payable | 47/48 | €39,270 | €129 | -€39,141 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €1,022 | +€1,022 | |
| Remuneration, social security and pensions | 62 | €192,608 | €243,286 | +€50,678 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,431 | €12,060 | -€16,371 | -57.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €810 | - | -€810 | |
| Other operating charges | 640/8 | €3,396 | €2,655 | -€741 | -21.8% |
| Gross operating margin | 9900 | €268,336 | €301,807 | +€33,470 | +12.5% |
| Operating profit (loss) | 9901 | €43,091 | €43,806 | +€715 | +1.7% |
| Financial income | 75/76B | €1 | €1,846 | +€1,845 | +159058.6% |
| Recurring financial income | 75 | €1 | €1,846 | +€1,845 | +159058.6% |
| Financial charges | 65/66B | €3,742 | €2,814 | -€928 | -24.8% |
| Recurring financial charges | 65 | €3,742 | €2,814 | -€928 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €39,350 | €42,838 | +€3,489 | +8.9% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €39,350 | €42,838 | +€3,489 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,350 | €42,838 | +€3,489 | +8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.