SIMBouw: 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.
SIMBouw
Largest movements
- Stocks and contracts -€628,311
down €628,311 (-99.6%), from €630,954 to €2,642
- Cash +€251,551
up €251,551 (+14721.8%), from €1,709 to €253,259
mainly Stocks and contracts (+€628,311) and Net result for the year (+€92,416)
- Receivables within one year +€68,320
up €68,320 (+56.8%), from €120,206 to €188,525
of which Trade receivables: +€71,361
- Short-term financial debts -€413,000
down €413,000 (-100.0%), from €413,000 to €0
- Reserves +€92,416
up €92,416 (+54.5%), from €169,549 to €261,965
- Trade debts -€23,791
down €23,791 (-53.5%), from €44,482 to €20,691
- Tax, wage and social debts +€14,254
up €14,254 (+156.4%), from €9,112 to €23,366
of which Taxes: +€11,701
- Accrued charges and deferred income +€13,026
up €13,026 (+45.2%), from €28,788 to €41,814
- Gross operating margin +€156,603
up €156,603 (+103.8%), from €150,800 to €307,403
- Staff costs +€46,933
up €46,933 (+35.7%), from €131,314 to €178,247
- Taxes +€15,786
up €15,786 (+1685.5%), from €937 to €16,722
- Financial charges +€10,500
up €10,500 (+459.8%), from €2,284 to €12,784
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 | €775,084 | €463,887 | -€311,197 | -40.2% |
| Fixed assets | 21/28 | €15,147 | €12,958 | -€2,189 | -14.5% |
| Tangible fixed assets | 22/27 | €15,147 | €12,958 | -€2,189 | -14.5% |
| Plant, machinery and equipment | 23 | €12,626 | €5,764 | -€6,862 | -54.3% |
| Furniture and vehicles | 24 | €2,521 | €7,193 | +€4,673 | +185.4% |
| Current assets | 29/58 | €759,937 | €450,929 | -€309,008 | -40.7% |
| Amounts receivable after more than one year | 29 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts receivable | 291 | €1,000 | €0 | -€1,000 | -100.0% |
| Stocks and contracts in progress | 3 | €630,954 | €2,642 | -€628,311 | -99.6% |
| Stocks | 30/36 | €630,954 | €2,642 | -€628,311 | -99.6% |
| Amounts receivable within one year | 40/41 | €120,206 | €188,525 | +€68,320 | +56.8% |
| Trade receivables | 40 | €80,438 | €151,798 | +€71,361 | +88.7% |
| Other amounts receivable | 41 | €39,768 | €36,727 | -€3,041 | -7.6% |
| Cash at bank and in hand | 54/58 | €1,709 | €253,259 | +€251,551 | +14721.8% |
| Deferred charges and accrued income | 490/1 | €6,069 | €6,502 | +€433 | +7.1% |
| Total equity and liabilities | 10/49 | €775,084 | €463,887 | -€311,197 | -40.2% |
| Equity | 10/15 | €223,609 | €316,025 | +€92,416 | +41.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,549 | €261,965 | +€92,416 | +54.5% |
| Distributable reserves | 133 | €169,549 | €261,965 | +€92,416 | +54.5% |
| Profit (loss) carried forward | 14 | €35,460 | €35,460 | = | 0.0% |
| Amounts payable | 17/49 | €551,475 | €147,862 | -€403,613 | -73.2% |
| Amounts payable within one year | 42/48 | €522,687 | €106,048 | -€416,639 | -79.7% |
| Financial debts | 43 | €413,000 | €0 | -€413,000 | -100.0% |
| Credit institutions | 430/8 | €413,000 | €0 | -€413,000 | -100.0% |
| Trade debts | 44 | €44,482 | €20,691 | -€23,791 | -53.5% |
| Suppliers | 440/4 | €44,482 | €20,691 | -€23,791 | -53.5% |
| Taxes, remuneration and social security | 45 | €9,112 | €23,366 | +€14,254 | +156.4% |
| Taxes | 450/3 | €5,216 | €16,916 | +€11,701 | +224.3% |
| Remuneration and social security | 454/9 | €3,896 | €6,450 | +€2,554 | +65.5% |
| Other amounts payable | 47/48 | €56,093 | €61,991 | +€5,897 | +10.5% |
| Accrued charges and deferred income | 492/3 | €28,788 | €41,814 | +€13,026 | +45.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €131,314 | €178,247 | +€46,933 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,467 | €7,933 | -€534 | -6.3% |
| Other operating charges | 640/8 | €1,882 | €460 | -€1,421 | -75.5% |
| Gross operating margin | 9900 | €150,800 | €307,403 | +€156,603 | +103.8% |
| Operating profit (loss) | 9901 | €9,138 | €120,763 | +€111,625 | +1221.6% |
| Financial income | 75/76B | €3,448 | €1,160 | -€2,288 | -66.4% |
| Recurring financial income | 75 | €3,448 | €1,160 | -€2,288 | -66.4% |
| Financial charges | 65/66B | €2,284 | €12,784 | +€10,500 | +459.8% |
| Recurring financial charges | 65 | €2,284 | €12,784 | +€10,500 | +459.8% |
| Profit (loss) for the period before taxes | 9903 | €10,302 | €109,139 | +€98,837 | +959.4% |
| Income taxes | 67/77 | €937 | €16,722 | +€15,786 | +1685.5% |
| Profit (loss) for the period | 9904 | €9,366 | €92,416 | +€83,051 | +886.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,366 | €92,416 | +€83,051 | +886.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.