SIMÃO: 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.
SIMÃO
Largest movements
- Receivables within one year -€209
down €209 (-33.7%), from €621 to €412
of which Trade receivables: -€261
- Profit (loss) carried forward -€451
down €451 (-15.1%), from -€2,988 to -€3,439
- Other debts +€356
up €356 (+5.1%), from €6,983 to €7,339
- Trade debts -€114
down €114 (-49.8%), from €229 to €115
- Gross operating margin +€2,581
up €2,581 (+86.4%), from -€2,988 to -€408
- Financial charges +€43
new in 2022: €43
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,224 | €6,015 | -€209 | -3.4% |
| Current assets | 29/58 | €6,224 | €6,015 | -€209 | -3.4% |
| Stocks and contracts in progress | 3 | €5,603 | €5,603 | = | 0.0% |
| Stocks | 30/36 | €5,603 | €5,603 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €621 | €412 | -€209 | -33.7% |
| Trade receivables | 40 | €261 | - | -€261 | |
| Other amounts receivable | 41 | €360 | €412 | +€51 | +14.3% |
| Total equity and liabilities | 10/49 | €6,224 | €6,015 | -€209 | -3.4% |
| Equity | 10/15 | -€988 | -€1,439 | -€451 | -45.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,988 | -€3,439 | -€451 | -15.1% |
| Amounts payable | 17/49 | €7,212 | €7,454 | +€242 | +3.3% |
| Amounts payable within one year | 42/48 | €7,212 | €7,454 | +€242 | +3.3% |
| Trade debts | 44 | €229 | €115 | -€114 | -49.8% |
| Suppliers | 440/4 | €229 | €115 | -€114 | -49.8% |
| Other amounts payable | 47/48 | €6,983 | €7,339 | +€356 | +5.1% |
| Gross operating margin | 9900 | -€2,988 | -€408 | +€2,581 | +86.4% |
| Operating profit (loss) | 9901 | -€2,988 | -€408 | +€2,581 | +86.4% |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | -€2,988 | -€451 | +€2,538 | +84.9% |
| Profit (loss) for the period | 9904 | -€2,988 | -€451 | +€2,538 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,988 | -€451 | +€2,538 | +84.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.