SIMAR MANAGEMENT EN CONSULTANCY: 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.
SIMAR MANAGEMENT EN CONSULTANCY
Largest movements
- Receivables after one year +€117,207
up €117,207 (+41.4%), from €283,101 to €400,308
- Receivables within one year -€70,254
down €70,254 (-96.6%), from €72,758 to €2,504
of which Trade receivables: -€60,500
- Cash +€49,510
up €49,510 (+82.7%), from €59,898 to €109,408
mainly Net result for the year (+€94,634) and Receivables within one year (+€70,254)
- Reserves +€94,634
up €94,634 (+23.7%), from €399,374 to €494,008
- Gross operating margin -€2,366
down €2,366 (-1.8%), from €127,948 to €125,582
- Financial income +€1,673
up €1,673 (+23.6%), from €7,097 to €8,770
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.
Derived cash bridge
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 | €425,873 | €520,703 | +€94,829 | +22.3% |
| Fixed assets | 21/28 | €9,616 | €7,983 | -€1,634 | -17.0% |
| Tangible fixed assets | 22/27 | €9,616 | €7,983 | -€1,634 | -17.0% |
| Furniture and vehicles | 24 | €4,120 | €3,090 | -€1,030 | -25.0% |
| Other tangible fixed assets | 26 | €5,496 | €4,893 | -€604 | -11.0% |
| Current assets | 29/58 | €416,257 | €512,720 | +€96,463 | +23.2% |
| Amounts receivable after more than one year | 29 | €283,101 | €400,308 | +€117,207 | +41.4% |
| Other amounts receivable | 291 | €283,101 | €400,308 | +€117,207 | +41.4% |
| Amounts receivable within one year | 40/41 | €72,758 | €2,504 | -€70,254 | -96.6% |
| Trade receivables | 40 | €60,500 | - | -€60,500 | |
| Other amounts receivable | 41 | €12,258 | €2,504 | -€9,754 | -79.6% |
| Cash at bank and in hand | 54/58 | €59,898 | €109,408 | +€49,510 | +82.7% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €425,873 | €520,703 | +€94,829 | +22.3% |
| Equity | 10/15 | €419,625 | €514,259 | +€94,634 | +22.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €399,374 | €494,008 | +€94,634 | +23.7% |
| Distributable reserves | 133 | €399,374 | €494,008 | +€94,634 | +23.7% |
| Profit (loss) carried forward | 14 | €251 | €251 | = | 0.0% |
| Amounts payable | 17/49 | €6,248 | €6,444 | +€196 | +3.1% |
| Amounts payable within one year | 42/48 | €6,248 | €6,444 | +€196 | +3.1% |
| Trade debts | 44 | €2,027 | €2,162 | +€135 | +6.6% |
| Suppliers | 440/4 | €2,027 | €2,162 | +€135 | +6.6% |
| Taxes, remuneration and social security | 45 | €4,221 | €4,282 | +€61 | +1.4% |
| Taxes | 450/3 | €4,221 | €4,282 | +€61 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,571 | €1,634 | +€63 | +4.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €127,948 | €125,582 | -€2,366 | -1.8% |
| Operating profit (loss) | 9901 | €125,872 | €123,428 | -€2,443 | -1.9% |
| Financial income | 75/76B | €7,097 | €8,770 | +€1,673 | +23.6% |
| Recurring financial income | 75 | €7,097 | €8,770 | +€1,673 | +23.6% |
| Financial charges | 65/66B | €65 | €69 | +€4 | +6.4% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €132,904 | €132,130 | -€774 | -0.6% |
| Income taxes | 67/77 | €37,742 | €37,496 | -€246 | -0.7% |
| Profit (loss) for the period | 9904 | €95,162 | €94,634 | -€528 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €95,162 | €94,634 | -€528 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.