SIM AUTOGROUP: 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.
SIM AUTOGROUP
Largest movements
- Cash +€55,147
up €55,147 (+45.1%), from €122,188 to €177,335
mainly Stocks and contracts (+€24,730) and Other debts (+€15,585)
- Stocks and contracts -€24,730
down €24,730 (-7.8%), from €318,529 to €293,799
- Tangible fixed assets -€21,787
down €21,787 (-47.1%), from €46,223 to €24,436
of which Furniture and vehicles: -€28,425
- Receivables within one year -€15,324
down €15,324 (-33.6%), from €45,592 to €30,268
of which Trade receivables: -€27,418
- Tax, wage and social debts -€21,320
down €21,320 (-81.8%), from €26,060 to €4,739
of which Taxes: -€19,128
- Other debts +€15,585
up €15,585 (+4.2%), from €367,655 to €383,240
- Depreciation -€21,123
down €21,123 (-71.1%), from €29,704 to €8,580
- Gross operating margin -€8,294
down €8,294 (-17.0%), from €48,688 to €40,394
- Staff costs +€4,316
up €4,316 (+19.0%), from €22,738 to €27,054
- Taxes +€1,179
new in 2025: €1,179
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 | €532,532 | €525,838 | -€6,694 | -1.3% |
| Fixed assets | 21/28 | €46,223 | €24,436 | -€21,787 | -47.1% |
| Tangible fixed assets | 22/27 | €46,223 | €24,436 | -€21,787 | -47.1% |
| Plant, machinery and equipment | 23 | €4,802 | €3,624 | -€1,178 | -24.5% |
| Furniture and vehicles | 24 | €36,549 | €8,124 | -€28,425 | -77.8% |
| Other tangible fixed assets | 26 | €4,872 | €12,688 | +€7,816 | +160% |
| Current assets | 29/58 | €486,309 | €501,402 | +€15,093 | +3.1% |
| Stocks and contracts in progress | 3 | €318,529 | €293,799 | -€24,730 | -7.8% |
| Stocks | 30/36 | €318,529 | €293,799 | -€24,730 | -7.8% |
| Amounts receivable within one year | 40/41 | €45,592 | €30,268 | -€15,324 | -33.6% |
| Trade receivables | 40 | €33,918 | €6,500 | -€27,418 | -80.8% |
| Other amounts receivable | 41 | €11,674 | €23,768 | +€12,094 | +104% |
| Cash at bank and in hand | 54/58 | €122,188 | €177,335 | +€55,147 | +45.1% |
| Total equity and liabilities | 10/49 | €532,532 | €525,838 | -€6,694 | -1.3% |
| Equity | 10/15 | €86,676 | €88,972 | +€2,296 | +2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,676 | €83,972 | +€2,296 | +2.8% |
| Amounts payable | 17/49 | €445,856 | €436,866 | -€8,990 | -2.0% |
| Amounts payable within one year | 42/48 | €445,856 | €436,866 | -€8,990 | -2.0% |
| Trade debts | 44 | €52,141 | €48,887 | -€3,254 | -6.2% |
| Suppliers | 440/4 | €52,141 | €48,887 | -€3,254 | -6.2% |
| Taxes, remuneration and social security | 45 | €26,060 | €4,739 | -€21,320 | -81.8% |
| Taxes | 450/3 | €20,680 | €1,552 | -€19,128 | -92.5% |
| Remuneration and social security | 454/9 | €5,380 | €3,187 | -€2,193 | -40.8% |
| Other amounts payable | 47/48 | €367,655 | €383,240 | +€15,585 | +4.2% |
| Remuneration, social security and pensions | 62 | €22,738 | €27,054 | +€4,316 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,704 | €8,580 | -€21,123 | -71.1% |
| Other operating charges | 640/8 | €1,428 | €1,418 | -€9 | -0.7% |
| Gross operating margin | 9900 | €48,688 | €40,394 | -€8,294 | -17.0% |
| Operating profit (loss) | 9901 | -€5,181 | €3,341 | +€8,522 | |
| Financial income | 75/76B | €100 | €325 | +€225 | +224% |
| Recurring financial income | 75 | €100 | €325 | +€225 | +224% |
| Financial charges | 65/66B | €389 | €191 | -€198 | -50.8% |
| Recurring financial charges | 65 | €389 | €191 | -€198 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,470 | €3,475 | +€8,944 | |
| Income taxes | 67/77 | - | €1,179 | +€1,179 | |
| Profit (loss) for the period | 9904 | -€5,470 | €2,296 | +€7,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,470 | €2,296 | +€7,766 |
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 17 October 2026 via checked.be.