SIMENA: 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.
SIMENA
Largest movements
- Cash -€1,050
down €1,050 (-1.8%), from €58,015 to €56,965
mainly Other debts (-€3,207) and Contributions, distributions and other (-€578)
- Other debts -€3,207
down €3,207 (-84.7%), from €3,785 to €578
- Trade debts +€1,946
new in 2025: €1,946
- Gross operating margin -€3,671
down €3,671 (-63.3%), from €5,804 to €2,133
- Taxes -€1,207
down €1,207 (-85.2%), from €1,418 to €210
- Other operating charges +€713
up €713 (+158.0%), from €451 to €1,164
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 | €73,403 | €72,353 | -€1,050 | -1.4% |
| Fixed assets | 21/28 | €15,388 | €15,388 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,388 | €15,388 | = | 0.0% |
| Land and buildings | 22 | €15,388 | €15,388 | = | 0.0% |
| Current assets | 29/58 | €58,015 | €56,965 | -€1,050 | -1.8% |
| Cash at bank and in hand | 54/58 | €58,015 | €56,965 | -€1,050 | -1.8% |
| Total equity and liabilities | 10/49 | €73,403 | €72,353 | -€1,050 | -1.4% |
| Equity | 10/15 | €68,200 | €68,200 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,203 | €4,153 | -€1,050 | -20.2% |
| Amounts payable within one year | 42/48 | €5,203 | €4,153 | -€1,050 | -20.2% |
| Trade debts | 44 | - | €1,946 | +€1,946 | |
| Suppliers | 440/4 | - | €1,946 | +€1,946 | |
| Taxes, remuneration and social security | 45 | €1,418 | €1,628 | +€210 | +14.8% |
| Taxes | 450/3 | €1,418 | €1,628 | +€210 | +14.8% |
| Other amounts payable | 47/48 | €3,785 | €578 | -€3,207 | -84.7% |
| Other operating charges | 640/8 | €451 | €1,164 | +€713 | +158.0% |
| Gross operating margin | 9900 | €5,804 | €2,133 | -€3,671 | -63.3% |
| Operating profit (loss) | 9901 | €5,353 | €969 | -€4,384 | -81.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €5,203 | €789 | -€4,414 | -84.8% |
| Income taxes | 67/77 | €1,418 | €210 | -€1,207 | -85.2% |
| Profit (loss) for the period | 9904 | €3,785 | €578 | -€3,207 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,785 | €578 | -€3,207 | -84.7% |
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 6 October 2026 via checked.be.