SIM GROUPE: 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.
SIM GROUPE
Largest movements
- Receivables within one year +€26,438
up €26,438 (+1528.4%), from €1,730 to €28,167
of which Trade receivables: +€23,542
- Deferred charges and accrued income -€12,443
no longer reported in 2025 (was €12,443)
- Cash +€3,203
up €3,203 (+107.9%), from €2,969 to €6,172
mainly Deferred charges and accrued income (+€12,443) and Net result for the year (+€12,123)
- Tangible fixed assets -€3,009
down €3,009 (-48.8%), from €6,170 to €3,161
- Profit (loss) carried forward +€12,123
up €12,123 (+87.0%), from €13,934 to €26,057
- Tax, wage and social debts +€2,336
up €2,336 (+57.4%), from €4,071 to €6,408
- Turnover +€210,627
up €210,627 (+109.6%), from €192,099 to €402,726
- Purchases and services +€199,005
up €199,005 (+110.2%), from €180,567 to €379,572
- Gross operating margin +€11,751
up €11,751 (+101.9%), from €11,532 to €23,283
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.
Cash bridge derived
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 | €23,371 | €37,560 | +€14,189 | +60.7% |
| Fixed assets | 21/28 | €6,230 | €3,221 | -€3,009 | -48.3% |
| Tangible fixed assets | 22/27 | €6,170 | €3,161 | -€3,009 | -48.8% |
| Furniture and vehicles | 24 | €6,170 | €3,161 | -€3,009 | -48.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €17,141 | €34,339 | +€17,198 | +100.3% |
| Amounts receivable within one year | 40/41 | €1,730 | €28,167 | +€26,438 | +1528.4% |
| Trade receivables | 40 | €1 | €23,543 | +€23,542 | +1961826.7% |
| Other amounts receivable | 41 | €1,729 | €4,624 | +€2,896 | +167.5% |
| Cash at bank and in hand | 54/58 | €2,969 | €6,172 | +€3,203 | +107.9% |
| Deferred charges and accrued income | 490/1 | €12,443 | - | -€12,443 | |
| Total equity and liabilities | 10/49 | €23,371 | €37,560 | +€14,189 | +60.7% |
| Equity | 10/15 | €18,934 | €31,057 | +€12,123 | +64.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,934 | €26,057 | +€12,123 | +87.0% |
| Amounts payable | 17/49 | €4,437 | €6,503 | +€2,066 | +46.5% |
| Amounts payable within one year | 42/48 | €4,437 | €6,503 | +€2,066 | +46.5% |
| Trade debts | 44 | €366 | €95 | -€271 | -74.0% |
| Suppliers | 440/4 | €348 | €95 | -€252 | -72.6% |
| Bills of exchange payable | 441 | €18 | - | -€18 | |
| Taxes, remuneration and social security | 45 | €4,071 | €6,408 | +€2,336 | +57.4% |
| Taxes | 450/3 | €4,071 | €6,408 | +€2,336 | +57.4% |
| Turnover | 70 | €192,099 | €402,726 | +€210,627 | +109.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €180,567 | €379,572 | +€199,005 | +110.2% |
| Remuneration, social security and pensions | 62 | €3,380 | €2,032 | -€1,348 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €4,451 | +€505 | +12.8% |
| Other operating charges | 640/8 | €1,106 | €1,101 | -€5 | -0.4% |
| Gross operating margin | 9900 | €11,532 | €23,283 | +€11,751 | +101.9% |
| Operating profit (loss) | 9901 | €3,100 | €15,698 | +€12,598 | +406.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €177 | €244 | +€67 | +37.7% |
| Recurring financial charges | 65 | €177 | €244 | +€67 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €2,923 | €15,454 | +€12,532 | +428.8% |
| Income taxes | 67/77 | €871 | €3,331 | +€2,460 | +282.3% |
| Profit (loss) for the period | 9904 | €2,051 | €12,123 | +€10,072 | +491.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,051 | €12,123 | +€10,072 | +491.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.