SIMAR 2000: 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.
SIMAR 2000
Largest movements
- Cash +€12,705
up €12,705 (+18.6%), from €68,399 to €81,104
mainly Receivables within one year (+€9,576) and Depreciation (+€3,454)
- Receivables within one year -€9,576
down €9,576 (-22.1%), from €43,416 to €33,840
of which Other amounts receivable: -€6,737
- Tangible fixed assets -€3,454
down €3,454 (-15.5%), from €22,324 to €18,870
of which Land and buildings: -€3,167
- Other debts +€2,918
up €2,918 (+2.6%), from €113,096 to €116,014
- Trade debts -€2,706
down €2,706 (-55.2%), from €4,898 to €2,192
- Profit (loss) carried forward -€2,604
down €2,604 (-1.5%), from -€175,163 to -€177,767
- Tax, wage and social debts +€2,067
up €2,067 (+9.5%), from €21,834 to €23,901
of which Taxes: +€1,754
- Purchases and services +€3,362
up €3,362 (+10.3%), from €32,585 to €35,947
- Gross operating margin -€2,579
down €2,579 (-5.9%), from €43,489 to €40,910
- Staff costs +€1,175
up €1,175 (+3.1%), from €37,823 to €38,998
- Turnover +€783
up €783 (+1.0%), from €76,074 to €76,857
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 | €144,244 | €143,919 | -€325 | -0.2% |
| Fixed assets | 21/28 | €32,429 | €28,975 | -€3,454 | -10.7% |
| Tangible fixed assets | 22/27 | €22,324 | €18,870 | -€3,454 | -15.5% |
| Land and buildings | 22 | €22,037 | €18,870 | -€3,167 | -14.4% |
| Plant, machinery and equipment | 23 | €287 | - | -€287 | |
| Financial fixed assets | 28 | €10,105 | €10,105 | = | 0.0% |
| Current assets | 29/58 | €111,815 | €114,944 | +€3,129 | +2.8% |
| Amounts receivable within one year | 40/41 | €43,416 | €33,840 | -€9,576 | -22.1% |
| Trade receivables | 40 | €2,979 | €140 | -€2,839 | -95.3% |
| Other amounts receivable | 41 | €40,437 | €33,700 | -€6,737 | -16.7% |
| Cash at bank and in hand | 54/58 | €68,399 | €81,104 | +€12,705 | +18.6% |
| Total equity and liabilities | 10/49 | €144,244 | €143,919 | -€325 | -0.2% |
| Equity | 10/15 | -€125,584 | -€128,188 | -€2,604 | -2.1% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,163 | -€177,767 | -€2,604 | -1.5% |
| Amounts payable | 17/49 | €269,828 | €272,107 | +€2,279 | +0.8% |
| Amounts payable after more than one year | 17 | €130,000 | €130,000 | = | 0.0% |
| Other amounts payable | 178/9 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,828 | €142,107 | +€2,279 | +1.6% |
| Trade debts | 44 | €4,898 | €2,192 | -€2,706 | -55.2% |
| Suppliers | 440/4 | €4,898 | €2,192 | -€2,706 | -55.2% |
| Taxes, remuneration and social security | 45 | €21,834 | €23,901 | +€2,067 | +9.5% |
| Taxes | 450/3 | €92 | €1,846 | +€1,754 | +1906.5% |
| Remuneration and social security | 454/9 | €21,742 | €22,055 | +€313 | +1.4% |
| Other amounts payable | 47/48 | €113,096 | €116,014 | +€2,918 | +2.6% |
| Turnover | 70 | €76,074 | €76,857 | +€783 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,585 | €35,947 | +€3,362 | +10.3% |
| Remuneration, social security and pensions | 62 | €37,823 | €38,998 | +€1,175 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,550 | €3,454 | -€96 | -2.7% |
| Other operating charges | 640/8 | €617 | €379 | -€238 | -38.6% |
| Gross operating margin | 9900 | €43,489 | €40,910 | -€2,579 | -5.9% |
| Operating profit (loss) | 9901 | €1,499 | -€1,921 | -€3,420 | |
| Financial income | 75/76B | €614 | €3 | -€611 | -99.5% |
| Recurring financial income | 75 | €614 | €3 | -€611 | -99.5% |
| Financial charges | 65/66B | €349 | €686 | +€337 | +96.6% |
| Recurring financial charges | 65 | €349 | €686 | +€337 | +96.6% |
| Profit (loss) for the period before taxes | 9903 | €1,764 | -€2,604 | -€4,368 | |
| Profit (loss) for the period | 9904 | €1,764 | -€2,604 | -€4,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,764 | -€2,604 | -€4,368 |
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.