SIM TRONIC: 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 TRONIC
Largest movements
- Cash -€22,847
down €22,847 (-59.1%), from €38,677 to €15,829
mainly Advances received (-€26,547) and Stocks and contracts (-€14,151)
- Stocks and contracts +€14,151
up €14,151 (+39.4%), from €35,878 to €50,029
- Receivables within one year +€5,648
up €5,648 (+5.5%), from €102,291 to €107,939
of which Trade receivables: +€5,578
- Advances received -€26,547
down €26,547 (-37.0%), from €71,715 to €45,168
- Other debts +€18,495
up €18,495 (+53.5%), from €34,570 to €53,065
- Trade debts +€8,976
up €8,976 (+15.7%), from €57,241 to €66,217
- Profit (loss) carried forward -€2,479
down €2,479 (-2.6%), from -€93,666 to -€96,146
- Tax, wage and social debts -€1,824
down €1,824 (-89.4%), from €2,040 to €216
- Gross operating margin +€4,038
up €4,038 (+62.4%), from -€6,474 to -€2,436
- Financial charges -€110
down €110 (-71.7%), from €154 to €43
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 | €177,176 | €173,797 | -€3,379 | -1.9% |
| Current assets | 29/58 | €177,176 | €173,797 | -€3,379 | -1.9% |
| Stocks and contracts in progress | 3 | €35,878 | €50,029 | +€14,151 | +39.4% |
| Stocks | 30/36 | €35,878 | €50,029 | +€14,151 | +39.4% |
| Amounts receivable within one year | 40/41 | €102,291 | €107,939 | +€5,648 | +5.5% |
| Trade receivables | 40 | €93,791 | €99,369 | +€5,578 | +5.9% |
| Other amounts receivable | 41 | €8,500 | €8,570 | +€70 | +0.8% |
| Cash at bank and in hand | 54/58 | €38,677 | €15,829 | -€22,847 | -59.1% |
| Deferred charges and accrued income | 490/1 | €331 | - | -€331 | |
| Total equity and liabilities | 10/49 | €177,176 | €173,797 | -€3,379 | -1.9% |
| Equity | 10/15 | €11,610 | €9,131 | -€2,479 | -21.4% |
| Contributions | 10/11 | €104,369 | €104,369 | = | 0.0% |
| Capital | 10 | €104,369 | €104,369 | = | 0.0% |
| Issued capital | 100 | €104,369 | €104,369 | = | 0.0% |
| Reserves | 13 | €908 | €908 | = | 0.0% |
| Non-distributable reserves | 130/1 | €908 | €908 | = | 0.0% |
| Legal reserve | 130 | €908 | €908 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,666 | -€96,146 | -€2,479 | -2.6% |
| Amounts payable | 17/49 | €165,566 | €164,666 | -€900 | -0.5% |
| Amounts payable within one year | 42/48 | €165,566 | €164,666 | -€900 | -0.5% |
| Trade debts | 44 | €57,241 | €66,217 | +€8,976 | +15.7% |
| Suppliers | 440/4 | €57,241 | €66,217 | +€8,976 | +15.7% |
| Advances received on contracts in progress | 46 | €71,715 | €45,168 | -€26,547 | -37.0% |
| Taxes, remuneration and social security | 45 | €2,040 | €216 | -€1,824 | -89.4% |
| Taxes | 450/3 | €2,040 | €216 | -€1,824 | -89.4% |
| Other amounts payable | 47/48 | €34,570 | €53,065 | +€18,495 | +53.5% |
| Gross operating margin | 9900 | -€6,474 | -€2,436 | +€4,038 | +62.4% |
| Operating profit (loss) | 9901 | -€6,474 | -€2,436 | +€4,038 | +62.4% |
| Financial charges | 65/66B | €154 | €43 | -€110 | -71.7% |
| Recurring financial charges | 65 | €154 | €43 | -€110 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,628 | -€2,479 | +€4,148 | +62.6% |
| Profit (loss) for the period | 9904 | -€6,628 | -€2,479 | +€4,148 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,628 | -€2,479 | +€4,148 | +62.6% |
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 29 September 2026 via checked.be.