SIMA TRANS: 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.
SIMA TRANS
Largest movements
- Cash -€3,246
down €3,246 (-41.0%), from €7,919 to €4,673
mainly Tax, wage and social debts (-€5,142) and Trade debts (-€1,881)
- Tax, wage and social debts -€5,142
down €5,142 (-24.9%), from €20,684 to €15,541
of which Taxes: -€6,056
- Profit (loss) carried forward +€3,068
new in 2024: €3,068
- Trade debts -€1,881
down €1,881 (-12.2%), from €15,427 to €13,546
- Gross operating margin -€16,710
down €16,710 (-46.1%), from €36,255 to €19,545
- Purchases and services +€12,326
up €12,326 (+5.2%), from €237,052 to €249,377
- Other operating charges +€10,482
up €10,482 (+451%), from €2,322 to €12,804
- Taxes -€10,075
no longer reported in 2024 (was €10,075)
- Turnover -€5,490
down €5,490 (-2.1%), from €264,537 to €259,047
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,921 | €151,966 | -€3,955 | -2.5% |
| Fixed assets | 21/28 | - | €1,129 | +€1,129 | |
| Tangible fixed assets | 22/27 | - | €1,129 | +€1,129 | |
| Furniture and vehicles | 24 | - | €1,129 | +€1,129 | |
| Current assets | 29/58 | €155,921 | €150,837 | -€5,084 | -3.3% |
| Amounts receivable within one year | 40/41 | €106,190 | €105,642 | -€548 | -0.5% |
| Trade receivables | 40 | €38,303 | €23,812 | -€14,491 | -37.8% |
| Other amounts receivable | 41 | €67,887 | €81,830 | +€13,943 | +20.5% |
| Cash at bank and in hand | 54/58 | €7,919 | €4,673 | -€3,246 | -41.0% |
| Deferred charges and accrued income | 490/1 | €41,812 | €40,522 | -€1,290 | -3.1% |
| Total equity and liabilities | 10/49 | €155,921 | €151,966 | -€3,955 | -2.5% |
| Equity | 10/15 | €119,810 | €122,878 | +€3,068 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €99,810 | €99,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €97,810 | €97,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,068 | +€3,068 | |
| Amounts payable | 17/49 | €36,111 | €29,087 | -€7,023 | -19.4% |
| Amounts payable within one year | 42/48 | €36,111 | €29,087 | -€7,023 | -19.4% |
| Trade debts | 44 | €15,427 | €13,546 | -€1,881 | -12.2% |
| Suppliers | 440/4 | €15,427 | €13,546 | -€1,881 | -12.2% |
| Taxes, remuneration and social security | 45 | €20,684 | €15,541 | -€5,142 | -24.9% |
| Taxes | 450/3 | €19,940 | €13,884 | -€6,056 | -30.4% |
| Remuneration and social security | 454/9 | €744 | €1,658 | +€913 | +123% |
| Turnover | 70 | €264,537 | €259,047 | -€5,490 | -2.1% |
| Non-recurring operating income | 76A | €8,769 | €9,919 | +€1,150 | +13.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €237,052 | €249,377 | +€12,326 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,429 | - | -€2,429 | |
| Other operating charges | 640/8 | €2,322 | €12,804 | +€10,482 | +451% |
| Gross operating margin | 9900 | €36,255 | €19,545 | -€16,710 | -46.1% |
| Operating profit (loss) | 9901 | €31,504 | €6,742 | -€24,762 | -78.6% |
| Financial income | 75/76B | €250 | - | -€250 | |
| Recurring financial income | 75 | €250 | - | -€250 | |
| Financial charges | 65/66B | €7,134 | €3,674 | -€3,460 | -48.5% |
| Recurring financial charges | 65 | €7,134 | €3,674 | -€3,460 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €24,620 | €3,068 | -€21,552 | -87.5% |
| Transfer to deferred taxes | 680 | €1 | - | -€1 | |
| Income taxes | 67/77 | €10,075 | - | -€10,075 | |
| Profit (loss) for the period | 9904 | €14,544 | €3,068 | -€11,476 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,544 | €3,068 | -€11,476 | -78.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.