SIM'OPTIC BY SIMONI: 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'OPTIC BY SIMONI
Largest movements
- Receivables within one year +€58,316
up €58,316 (+110.9%), from €52,597 to €110,914
- Tangible fixed assets +€38,046
up €38,046 (+401.6%), from €9,473 to €47,519
of which Plant, machinery and equipment: +€38,859
- Stocks and contracts -€26,076
down €26,076 (-31.1%), from €83,714 to €57,638
- Intangible fixed assets -€26,000
down €26,000 (-88.8%), from €29,277 to €3,277
- Cash -€10,960
down €10,960 (-9.8%), from €112,002 to €101,041
mainly Receivables within one year (-€58,316) and Investment in fixed assets (net) (-€48,760)
- Other debts +€66,739
new in 2025: €66,739
- Debts after one year -€19,923
down €19,923 (-40.8%), from €48,858 to €28,934
- Current portion of long-term debt -€15,355
down €15,355 (-33.6%), from €45,660 to €30,305
- Tax, wage and social debts +€9,608
up €9,608 (+791.5%), from €1,214 to €10,822
of which Remuneration and social security: +€7,040
- Profit (loss) carried forward -€7,743
down €7,743 (-4.5%), from €171,057 to €163,314
- Staff costs +€45,577
up €45,577 (+192.9%), from €23,630 to €69,207
- Gross operating margin +€28,537
up €28,537 (+18.4%), from €155,275 to €183,812
- Write-downs +€23,153
new in 2025: €23,153
- Other operating charges +€7,132
up €7,132 (+211.0%), from €3,379 to €10,511
- Taxes -€5,661
down €5,661 (-32.3%), from €17,500 to €11,839
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 | €287,249 | €320,574 | +€33,325 | +11.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €38,936 | €50,981 | +€12,046 | +30.9% |
| Intangible fixed assets | 21 | €29,277 | €3,277 | -€26,000 | -88.8% |
| Tangible fixed assets | 22/27 | €9,473 | €47,519 | +€38,046 | +401.6% |
| Plant, machinery and equipment | 23 | €8,439 | €47,298 | +€38,859 | +460.5% |
| Furniture and vehicles | 24 | €1,034 | €220 | -€814 | -78.7% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €248,313 | €269,593 | +€21,280 | +8.6% |
| Stocks and contracts in progress | 3 | €83,714 | €57,638 | -€26,076 | -31.1% |
| Stocks | 30/36 | €83,714 | €57,638 | -€26,076 | -31.1% |
| Amounts receivable within one year | 40/41 | €52,597 | €110,914 | +€58,316 | +110.9% |
| Trade receivables | 40 | €52,597 | €110,914 | +€58,316 | +110.9% |
| Cash at bank and in hand | 54/58 | €112,002 | €101,041 | -€10,960 | -9.8% |
| Total equity and liabilities | 10/49 | €287,249 | €320,574 | +€33,325 | +11.6% |
| Equity | 10/15 | €191,517 | €183,774 | -€7,743 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,057 | €163,314 | -€7,743 | -4.5% |
| Amounts payable | 17/49 | €95,731 | €136,800 | +€41,069 | +42.9% |
| Amounts payable after more than one year | 17 | €48,858 | €28,934 | -€19,923 | -40.8% |
| Financial debts | 170/4 | €48,858 | €28,934 | -€19,923 | -40.8% |
| Amounts payable within one year | 42/48 | €46,874 | €107,866 | +€60,992 | +130.1% |
| Current portion of amounts payable after more than one year | 42 | €45,660 | €30,305 | -€15,355 | -33.6% |
| Taxes, remuneration and social security | 45 | €1,214 | €10,822 | +€9,608 | +791.5% |
| Taxes | 450/3 | €1,214 | €3,782 | +€2,568 | +211.5% |
| Remuneration and social security | 454/9 | - | €7,040 | +€7,040 | |
| Other amounts payable | 47/48 | - | €66,739 | +€66,739 | |
| Remuneration, social security and pensions | 62 | €23,630 | €69,207 | +€45,577 | +192.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,351 | €36,715 | -€4,637 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,153 | +€23,153 | |
| Other operating charges | 640/8 | €3,379 | €10,511 | +€7,132 | +211.0% |
| Gross operating margin | 9900 | €155,275 | €183,812 | +€28,537 | +18.4% |
| Operating profit (loss) | 9901 | €86,914 | €44,225 | -€42,689 | -49.1% |
| Financial income | 75/76B | €832 | €5 | -€827 | -99.4% |
| Recurring financial income | 75 | €832 | €5 | -€827 | -99.4% |
| Financial charges | 65/66B | €6,756 | €8,926 | +€2,170 | +32.1% |
| Recurring financial charges | 65 | €6,756 | €8,926 | +€2,170 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €80,990 | €35,304 | -€45,686 | -56.4% |
| Income taxes | 67/77 | €17,500 | €11,839 | -€5,661 | -32.3% |
| Profit (loss) for the period | 9904 | €63,490 | €23,464 | -€40,025 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,490 | €23,464 | -€40,025 | -63.0% |
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 6 October 2026 via checked.be.