SIMAS SUPERMARKT: 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.
SIMAS SUPERMARKT
Largest movements
- Tangible fixed assets +€1.9m
up €1.9m (+230.2%), from €840,354 to €2.8m
of which Land and buildings: +€1.9m
- Cash -€185,904
down €185,904 (-63.3%), from €293,555 to €107,651
mainly Investment in fixed assets (net) (-€2.3m) and Stocks and contracts (-€139,765)
- Stocks and contracts +€139,765
up €139,765 (+46.5%), from €300,720 to €440,485
- Debts after one year +€1.5m
up €1.5m (+257.0%), from €567,469 to €2.0m
of which Financial debts: +€1.5m
- Other debts +€522,500
up €522,500 (+371.9%), from €140,479 to €662,979
- Profit (loss) carried forward -€103,230
down €103,230, from €62,079 to -€41,150
- Current portion of long-term debt +€53,941
up €53,941 (+137.0%), from €39,386 to €93,328
- Depreciation +€309,750
up €309,750 (+577.9%), from €53,598 to €363,349
- Gross operating margin +€81,992
up €81,992 (+14.6%), from €561,407 to €643,399
- Financial charges +€58,285
up €58,285 (+132.1%), from €44,127 to €102,413
- Taxes -€55,394
down €55,394 (-98.9%), from €56,032 to €638
- Staff costs +€44,243
up €44,243 (+18.4%), from €240,048 to €284,291
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 | €1,485,267 | €3,410,974 | +€1.9m | +129.7% |
| Fixed assets | 21/28 | €840,614 | €2,775,395 | +€1.9m | +230.2% |
| Tangible fixed assets | 22/27 | €840,354 | €2,775,135 | +€1.9m | +230.2% |
| Land and buildings | 22 | €724,070 | €2,621,563 | +€1.9m | +262.1% |
| Plant, machinery and equipment | 23 | €110,751 | €97,176 | -€13,575 | -12.3% |
| Furniture and vehicles | 24 | €5,533 | €56,397 | +€50,864 | +919.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €644,653 | €635,579 | -€9,074 | -1.4% |
| Stocks and contracts in progress | 3 | €300,720 | €440,485 | +€139,765 | +46.5% |
| Stocks | 30/36 | €300,720 | €440,485 | +€139,765 | +46.5% |
| Amounts receivable within one year | 40/41 | €38,888 | €49,921 | +€11,032 | +28.4% |
| Trade receivables | 40 | €35,004 | €49,759 | +€14,755 | +42.2% |
| Other amounts receivable | 41 | €3,884 | €162 | -€3,722 | -95.8% |
| Cash at bank and in hand | 54/58 | €293,555 | €107,651 | -€185,904 | -63.3% |
| Deferred charges and accrued income | 490/1 | €11,490 | €37,523 | +€26,033 | +226.6% |
| Total equity and liabilities | 10/49 | €1,485,267 | €3,410,974 | +€1.9m | +129.7% |
| Equity | 10/15 | €605,790 | €500,700 | -€105,090 | -17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €525,110 | €523,250 | -€1,860 | -0.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €523,250 | €523,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,079 | -€41,150 | -€103,230 | |
| Amounts payable | 17/49 | €879,477 | €2,910,275 | +€2.0m | +230.9% |
| Amounts payable after more than one year | 17 | €567,469 | €2,026,145 | +€1.5m | +257.0% |
| Financial debts | 170/4 | €567,469 | €2,023,745 | +€1.5m | +256.6% |
| Other amounts payable | 178/9 | - | €2,400 | +€2,400 | |
| Amounts payable within one year | 42/48 | €296,771 | €848,895 | +€552,124 | +186.0% |
| Current portion of amounts payable after more than one year | 42 | €39,386 | €93,328 | +€53,941 | +137.0% |
| Trade debts | 44 | €74,271 | €41,096 | -€33,176 | -44.7% |
| Suppliers | 440/4 | €74,271 | €41,096 | -€33,176 | -44.7% |
| Taxes, remuneration and social security | 45 | €42,635 | €51,493 | +€8,858 | +20.8% |
| Taxes | 450/3 | €24,532 | €31,083 | +€6,550 | +26.7% |
| Remuneration and social security | 454/9 | €18,102 | €20,410 | +€2,308 | +12.7% |
| Other amounts payable | 47/48 | €140,479 | €662,979 | +€522,500 | +371.9% |
| Accrued charges and deferred income | 492/3 | €15,237 | €35,235 | +€19,997 | +131.2% |
| Remuneration, social security and pensions | 62 | €240,048 | €284,291 | +€44,243 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,598 | €363,349 | +€309,750 | +577.9% |
| Other operating charges | 640/8 | €8,628 | €10,024 | +€1,396 | +16.2% |
| Non-recurring operating charges | 66A | €564 | €150 | -€414 | -73.4% |
| Gross operating margin | 9900 | €561,407 | €643,399 | +€81,992 | +14.6% |
| Operating profit (loss) | 9901 | €258,569 | -€14,414 | -€272,983 | |
| Financial income | 75/76B | €9,788 | €12,375 | +€2,586 | +26.4% |
| Recurring financial income | 75 | €1,246 | €4,058 | +€2,811 | +225.5% |
| Non-recurring financial income | 76B | €8,542 | €8,317 | -€225 | -2.6% |
| Financial charges | 65/66B | €44,127 | €102,413 | +€58,285 | +132.1% |
| Recurring financial charges | 65 | €44,127 | €102,413 | +€58,285 | +132.1% |
| Profit (loss) for the period before taxes | 9903 | €224,230 | -€104,452 | -€328,682 | |
| Income taxes | 67/77 | €56,032 | €638 | -€55,394 | -98.9% |
| Profit (loss) for the period | 9904 | €168,198 | -€105,090 | -€273,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €168,198 | -€105,090 | -€273,288 |
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 29 September 2026 via checked.be.