Simakon: 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.
Simakon
Largest movements
- Cash +€21,836
up €21,836 (+30.9%), from €70,751 to €92,587
mainly Receivables within one year (+€14,459) and Tax, wage and social debts (+€3,591)
- Receivables within one year -€14,459
down €14,459 (-81.6%), from €17,723 to €3,264
of which Trade receivables: -€9,773
- Tangible fixed assets -€2,766
down €2,766 (-27.9%), from €9,912 to €7,146
- Deferred charges and accrued income +€2,170
up €2,170 (+58.0%), from €3,745 to €5,916
- Tax, wage and social debts +€3,591
up €3,591 (+1382.6%), from €260 to €3,851
- Reserves +€3,230
up €3,230 (+4.1%), from €79,515 to €82,745
- Gross operating margin +€1,222
up €1,222 (+14.7%), from €8,339 to €9,560
- Taxes +€378
up €378 (+25.9%), from €1,462 to €1,840
- Other operating charges +€218
up €218 (+15.9%), from €1,373 to €1,591
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 | €103,073 | €109,749 | +€6,675 | +6.5% |
| Fixed assets | 21/28 | €9,912 | €7,146 | -€2,766 | -27.9% |
| Tangible fixed assets | 22/27 | €9,912 | €7,146 | -€2,766 | -27.9% |
| Furniture and vehicles | 24 | €9,912 | €7,146 | -€2,766 | -27.9% |
| Current assets | 29/58 | €93,161 | €102,603 | +€9,441 | +10.1% |
| Stocks and contracts in progress | 3 | €942 | €836 | -€106 | -11.3% |
| Stocks | 30/36 | €942 | €836 | -€106 | -11.3% |
| Amounts receivable within one year | 40/41 | €17,723 | €3,264 | -€14,459 | -81.6% |
| Trade receivables | 40 | €11,554 | €1,781 | -€9,773 | -84.6% |
| Other amounts receivable | 41 | €6,170 | €1,483 | -€4,686 | -76.0% |
| Cash at bank and in hand | 54/58 | €70,751 | €92,587 | +€21,836 | +30.9% |
| Deferred charges and accrued income | 490/1 | €3,745 | €5,916 | +€2,170 | +58.0% |
| Total equity and liabilities | 10/49 | €103,073 | €109,749 | +€6,675 | +6.5% |
| Equity | 10/15 | €98,115 | €101,345 | +€3,230 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,515 | €82,745 | +€3,230 | +4.1% |
| Distributable reserves | 133 | €79,515 | €82,745 | +€3,230 | +4.1% |
| Amounts payable | 17/49 | €4,958 | €8,403 | +€3,445 | +69.5% |
| Amounts payable within one year | 42/48 | €4,958 | €7,796 | +€2,838 | +57.2% |
| Trade debts | 44 | €4,698 | €3,945 | -€753 | -16.0% |
| Suppliers | 440/4 | €4,698 | €3,945 | -€753 | -16.0% |
| Taxes, remuneration and social security | 45 | €260 | €3,851 | +€3,591 | +1382.6% |
| Taxes | 450/3 | €260 | €3,851 | +€3,591 | +1382.6% |
| Accrued charges and deferred income | 492/3 | - | €608 | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,766 | €2,766 | = | 0.0% |
| Other operating charges | 640/8 | €1,373 | €1,591 | +€218 | +15.9% |
| Gross operating margin | 9900 | €8,339 | €9,560 | +€1,222 | +14.7% |
| Operating profit (loss) | 9901 | €4,199 | €5,204 | +€1,004 | +23.9% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €140 | €140 | -€0 | -0.3% |
| Recurring financial charges | 65 | €140 | €140 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €4,059 | €5,070 | +€1,011 | +24.9% |
| Income taxes | 67/77 | €1,462 | €1,840 | +€378 | +25.9% |
| Profit (loss) for the period | 9904 | €2,597 | €3,230 | +€633 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,597 | €3,230 | +€633 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.