Simancé: 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.
Simancé
Largest movements
- Tangible fixed assets -€45,140
down €45,140 (-2.8%), from €1.6m to €1.6m
- Cash -€28,653
down €28,653 (-96.0%), from €29,850 to €1,198
mainly Trade debts (-€56,329) and Deferred charges and accrued income (-€22,279)
- Deferred charges and accrued income +€22,279
up €22,279 (+158.6%), from €14,045 to €36,324
- Trade debts -€56,329
down €56,329 (-100.0%), from €56,339 to €10
- Other debts +€36,581
up €36,581 (+17.8%), from €205,961 to €242,542
- Debts after one year -€18,189
down €18,189 (-5.9%), from €310,266 to €292,077
- Gross operating margin +€95,065
up €95,065, from -€42,348 to €52,717
- Financial charges -€903
down €903 (-18.5%), from €4,883 to €3,980
- Depreciation +€714
up €714 (+1.5%), from €47,489 to €48,202
- Other operating charges +€612
up €612 (+4.5%), from €13,720 to €14,332
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 | €1,650,662 | €1,599,149 | -€51,513 | -3.1% |
| Fixed assets | 21/28 | €1,606,767 | €1,561,627 | -€45,140 | -2.8% |
| Tangible fixed assets | 22/27 | €1,606,767 | €1,561,627 | -€45,140 | -2.8% |
| Land and buildings | 22 | €1,606,767 | €1,561,627 | -€45,140 | -2.8% |
| Current assets | 29/58 | €43,895 | €37,522 | -€6,373 | -14.5% |
| Cash at bank and in hand | 54/58 | €29,850 | €1,198 | -€28,653 | -96.0% |
| Deferred charges and accrued income | 490/1 | €14,045 | €36,324 | +€22,279 | +158.6% |
| Total equity and liabilities | 10/49 | €1,650,662 | €1,599,149 | -€51,513 | -3.1% |
| Equity | 10/15 | €1,059,457 | €1,045,660 | -€13,797 | -1.3% |
| Contributions | 10/11 | €1,304,000 | €1,304,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,543 | -€258,340 | -€13,797 | -5.6% |
| Amounts payable | 17/49 | €591,205 | €553,489 | -€37,716 | -6.4% |
| Amounts payable after more than one year | 17 | €310,266 | €292,077 | -€18,189 | -5.9% |
| Financial debts | 170/4 | €310,266 | €292,077 | -€18,189 | -5.9% |
| Amounts payable within one year | 42/48 | €280,268 | €260,741 | -€19,527 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €17,969 | €18,189 | +€220 | +1.2% |
| Trade debts | 44 | €56,339 | €10 | -€56,329 | -100.0% |
| Suppliers | 440/4 | €56,339 | €10 | -€56,329 | -100.0% |
| Other amounts payable | 47/48 | €205,961 | €242,542 | +€36,581 | +17.8% |
| Accrued charges and deferred income | 492/3 | €671 | €671 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,489 | €48,202 | +€714 | +1.5% |
| Other operating charges | 640/8 | €13,720 | €14,332 | +€612 | +4.5% |
| Gross operating margin | 9900 | -€42,348 | €52,717 | +€95,065 | |
| Operating profit (loss) | 9901 | -€103,557 | -€9,817 | +€93,740 | +90.5% |
| Financial charges | 65/66B | €4,883 | €3,980 | -€903 | -18.5% |
| Recurring financial charges | 65 | €4,883 | €3,980 | -€903 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€108,439 | -€13,797 | +€94,642 | +87.3% |
| Profit (loss) for the period | 9904 | -€108,439 | -€13,797 | +€94,642 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,439 | -€13,797 | +€94,642 | +87.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.