SIMA TOURS: 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.
SIMA TOURS
Largest movements
- Receivables within one year -€277,138
down €277,138 (-48.3%), from €574,268 to €297,129
of which Trade receivables: -€267,243
- Deferred charges and accrued income -€96,463
down €96,463 (-12.1%), from €795,659 to €699,196
- Cash +€66,401
up €66,401 (+26.0%), from €255,339 to €321,740
mainly Receivables within one year (+€277,138) and Deferred charges and accrued income (+€96,463)
- Tangible fixed assets +€51,272
up €51,272 (+12.2%), from €418,629 to €469,901
of which Furniture and vehicles: +€51,402
- Accrued charges and deferred income -€167,157
down €167,157 (-63.5%), from €263,324 to €96,168
- Trade debts -€139,791
down €139,791 (-25.8%), from €541,855 to €402,064
- Advances received +€31,238
up €31,238 (+5.3%), from €587,469 to €618,707
- Short-term financial debts -€23,320
down €23,320 (-50.6%), from €46,049 to €22,728
- Gross operating margin -€29,498
down €29,498 (-12.6%), from €233,825 to €204,327
- Staff costs +€22,265
up €22,265 (+16.3%), from €136,491 to €158,756
- Depreciation -€12,181
down €12,181 (-95.3%), from €12,785 to €604
- Financial charges +€5,991
up €5,991 (+59.9%), from €10,000 to €15,991
- Taxes -€4,153
down €4,153 (-20.8%), from €19,934 to €15,781
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 | €2,043,895 | €1,787,966 | -€255,928 | -12.5% |
| Fixed assets | 21/28 | €418,629 | €469,901 | +€51,272 | +12.2% |
| Tangible fixed assets | 22/27 | €418,629 | €469,901 | +€51,272 | +12.2% |
| Plant, machinery and equipment | 23 | €131 | - | -€131 | |
| Furniture and vehicles | 24 | €1,501 | €52,903 | +€51,402 | +3425.7% |
| Other tangible fixed assets | 26 | €416,998 | €416,998 | = | 0.0% |
| Current assets | 29/58 | €1,625,266 | €1,318,066 | -€307,200 | -18.9% |
| Amounts receivable within one year | 40/41 | €574,268 | €297,129 | -€277,138 | -48.3% |
| Trade receivables | 40 | €469,743 | €202,501 | -€267,243 | -56.9% |
| Other amounts receivable | 41 | €104,524 | €94,629 | -€9,896 | -9.5% |
| Cash at bank and in hand | 54/58 | €255,339 | €321,740 | +€66,401 | +26.0% |
| Deferred charges and accrued income | 490/1 | €795,659 | €699,196 | -€96,463 | -12.1% |
| Total equity and liabilities | 10/49 | €2,043,895 | €1,787,966 | -€255,928 | -12.5% |
| Equity | 10/15 | €383,185 | €398,365 | +€15,180 | +4.0% |
| Contributions | 10/11 | €133,744 | €133,744 | = | 0.0% |
| Reserves | 13 | €249,442 | €264,621 | +€15,180 | +6.1% |
| Non-distributable reserves | 130/1 | €3,374 | €3,374 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,374 | €3,374 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €227,317 | €242,497 | +€15,180 | +6.7% |
| Amounts payable | 17/49 | €1,660,709 | €1,389,601 | -€271,108 | -16.3% |
| Amounts payable after more than one year | 17 | €188,246 | €187,495 | -€751 | -0.4% |
| Financial debts | 170/4 | €188,246 | €187,495 | -€751 | -0.4% |
| Amounts payable within one year | 42/48 | €1,209,139 | €1,105,939 | -€103,201 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €17,614 | €33,143 | +€15,529 | +88.2% |
| Financial debts | 43 | €46,049 | €22,728 | -€23,320 | -50.6% |
| Credit institutions | 430/8 | €46,049 | €22,728 | -€23,320 | -50.6% |
| Trade debts | 44 | €541,855 | €402,064 | -€139,791 | -25.8% |
| Suppliers | 440/4 | €541,855 | €402,064 | -€139,791 | -25.8% |
| Advances received on contracts in progress | 46 | €587,469 | €618,707 | +€31,238 | +5.3% |
| Taxes, remuneration and social security | 45 | €16,153 | €29,297 | +€13,144 | +81.4% |
| Taxes | 450/3 | - | €10,000 | +€10,000 | |
| Remuneration and social security | 454/9 | €16,153 | €19,297 | +€3,144 | +19.5% |
| Accrued charges and deferred income | 492/3 | €263,324 | €96,168 | -€167,157 | -63.5% |
| Remuneration, social security and pensions | 62 | €136,491 | €158,756 | +€22,265 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,785 | €604 | -€12,181 | -95.3% |
| Other operating charges | 640/8 | €2,229 | €1,493 | -€736 | -33.0% |
| Gross operating margin | 9900 | €233,825 | €204,327 | -€29,498 | -12.6% |
| Operating profit (loss) | 9901 | €82,319 | €43,473 | -€38,846 | -47.2% |
| Financial income | 75/76B | €3,163 | €3,479 | +€316 | +10.0% |
| Recurring financial income | 75 | €3,163 | €3,479 | +€316 | +10.0% |
| Financial charges | 65/66B | €10,000 | €15,991 | +€5,991 | +59.9% |
| Recurring financial charges | 65 | €10,000 | €15,991 | +€5,991 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €75,483 | €30,961 | -€44,522 | -59.0% |
| Income taxes | 67/77 | €19,934 | €15,781 | -€4,153 | -20.8% |
| Profit (loss) for the period | 9904 | €55,548 | €15,180 | -€40,369 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,548 | €15,180 | -€40,369 | -72.7% |
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 8 October 2026 via checked.be.