SIMANOSK: 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.
SIMANOSK
Largest movements
- Tangible fixed assets -€49,332
down €49,332 (-4.0%), from €1.2m to €1.2m
- Cash -€22,240
down €22,240 (-68.6%), from €32,438 to €10,198
mainly Debts after one year (-€88,695) and Net result for the year (-€31,323)
- Debts after one year -€88,695
down €88,695 (-10.2%), from €865,934 to €777,239
- Other debts +€46,375
up €46,375 (+11.7%), from €397,358 to €443,733
- Profit (loss) carried forward -€31,323
down €31,323 (-14.8%), from -€212,285 to -€243,608
- Other operating charges -€1,985
down €1,985 (-22.6%), from €8,799 to €6,814
- Financial charges -€1,265
down €1,265 (-7.4%), from €17,200 to €15,935
- Gross operating margin -€854
down €854 (-2.1%), from €41,612 to €40,758
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 | €1,264,887 | €1,192,743 | -€72,144 | -5.7% |
| Fixed assets | 21/28 | €1,231,526 | €1,182,194 | -€49,332 | -4.0% |
| Tangible fixed assets | 22/27 | €1,231,526 | €1,182,194 | -€49,332 | -4.0% |
| Land and buildings | 22 | €1,231,526 | €1,182,194 | -€49,332 | -4.0% |
| Current assets | 29/58 | €33,361 | €10,549 | -€22,812 | -68.4% |
| Amounts receivable within one year | 40/41 | €575 | €0 | -€575 | -100.0% |
| Trade receivables | 40 | €575 | €0 | -€575 | -100.0% |
| Cash at bank and in hand | 54/58 | €32,438 | €10,198 | -€22,240 | -68.6% |
| Deferred charges and accrued income | 490/1 | €349 | €351 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €1,264,887 | €1,192,743 | -€72,144 | -5.7% |
| Equity | 10/15 | -€87,285 | -€118,608 | -€31,323 | -35.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,285 | -€243,608 | -€31,323 | -14.8% |
| Amounts payable | 17/49 | €1,352,172 | €1,311,351 | -€40,821 | -3.0% |
| Amounts payable after more than one year | 17 | €865,934 | €777,239 | -€88,695 | -10.2% |
| Financial debts | 170/4 | €865,934 | €777,239 | -€88,695 | -10.2% |
| Amounts payable within one year | 42/48 | €485,331 | €533,205 | +€47,874 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €87,381 | €88,695 | +€1,314 | +1.5% |
| Trade debts | 44 | €592 | €777 | +€185 | +31.3% |
| Suppliers | 440/4 | €592 | €777 | +€185 | +31.3% |
| Other amounts payable | 47/48 | €397,358 | €443,733 | +€46,375 | +11.7% |
| Accrued charges and deferred income | 492/3 | €907 | €907 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,332 | €49,332 | = | 0.0% |
| Other operating charges | 640/8 | €8,799 | €6,814 | -€1,985 | -22.6% |
| Gross operating margin | 9900 | €41,612 | €40,758 | -€854 | -2.1% |
| Operating profit (loss) | 9901 | -€16,519 | -€15,388 | +€1,131 | +6.8% |
| Financial charges | 65/66B | €17,200 | €15,935 | -€1,265 | -7.4% |
| Recurring financial charges | 65 | €17,200 | €15,935 | -€1,265 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,719 | -€31,323 | +€2,396 | +7.1% |
| Profit (loss) for the period | 9904 | -€33,719 | -€31,323 | +€2,396 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,719 | -€31,323 | +€2,396 | +7.1% |
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 4 October 2026 via checked.be.