SIMENHER: 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.
What changed
SIMENHER
NACE 52.250, Logistics services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,446
2024 · €90,543-€71,097
Equity
€41.5m
2024 · €41.5m+€19,446
Cash
€86,165
2024 · €140,189-€54,024
Balance sheet total
€41.5m
2024 · €41.6m-€53,727
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€90,543
Staff costs
+€450
Write-downs
-€313,624
Other operating charges
+€313,770
Other operating items
-€98,709
Financial income
-€27,097
Financial charges
+€886
Taxes
+€53,228
Result 2025
€19,446
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.
From operations
-€54,024
Investment
€0
Financing
€0
Cash 2024
€140,189
From operations (derived)
-€54,024
Net result for the year
+€19,446
Receivables within one year
-€297
Trade debts
-€2,215
Tax, wage and social debts
-€23,472
Other debts
-€47,487
Cash 2025
€86,165
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,591,283 | €41,537,555 | -€53,727 | -0.1% |
| Fixed assets | 21/28 | €40,700,000 | €40,700,000 | = | 0.0% |
| Financial fixed assets | 28 | €40,700,000 | €40,700,000 | = | 0.0% |
| Affiliated companies | 280/1 | €40,700,000 | €40,700,000 | = | 0.0% |
| Participating interests | 280 | €40,700,000 | €40,700,000 | = | 0.0% |
| Current assets | 29/58 | €891,283 | €837,555 | -€53,727 | -6.0% |
| Amounts receivable within one year | 40/41 | €757 | €1,054 | +€297 | +39.2% |
| Trade receivables | 40 | €757 | €35 | -€722 | -95.3% |
| Other amounts receivable | 41 | - | €1,019 | +€1,019 | |
| Current investments | 50/53 | €750,336 | €750,336 | = | 0.0% |
| Own shares | 50 | €336 | €336 | = | 0.0% |
| Other investments | 51/53 | €750,000 | €750,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €140,189 | €86,165 | -€54,024 | -38.5% |
| Total equity and liabilities | 10/49 | €41,591,283 | €41,537,555 | -€53,727 | -0.1% |
| Equity | 10/15 | €41,483,825 | €41,503,271 | +€19,446 | 0.0% |
| Contributions | 10/11 | €41,124,000 | €41,124,000 | = | 0.0% |
| Capital | 10 | €41,124,000 | €41,124,000 | = | 0.0% |
| Issued capital | 100 | €41,124,000 | €41,124,000 | = | 0.0% |
| Reserves | 13 | €141,887 | €151,612 | +€9,725 | +6.9% |
| Non-distributable reserves | 130/1 | €47,264 | €56,989 | +€9,725 | +20.6% |
| Legal reserve | 130 | €46,928 | €56,653 | +€9,725 | +20.7% |
| Own shares acquired | 1312 | €336 | €336 | = | 0.0% |
| Distributable reserves | 133 | €94,623 | €94,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,938 | €227,659 | +€9,721 | +4.5% |
| Amounts payable | 17/49 | €107,458 | €34,284 | -€73,174 | -68.1% |
| Amounts payable within one year | 42/48 | €107,458 | €34,284 | -€73,174 | -68.1% |
| Trade debts | 44 | €2,215 | - | -€2,215 | |
| Suppliers | 440/4 | €2,215 | - | -€2,215 | |
| Taxes, remuneration and social security | 45 | €57,756 | €34,284 | -€23,472 | -40.6% |
| Taxes | 450/3 | €57,756 | €34,284 | -€23,472 | -40.6% |
| Other amounts payable | 47/48 | €47,487 | - | -€47,487 | |
| Operating income | 70/76A | €108,332 | €80 | -€108,252 | -99.9% |
| Non-recurring operating income | 76A | €108,332 | €80 | -€108,252 | -99.9% |
| Operating charges | 60/66A | €14,320 | €4,181 | -€10,139 | -70.8% |
| Services and other goods | 61 | €12,438 | €2,452 | -€9,986 | -80.3% |
| Remuneration, social security and pensions | 62 | €450 | - | -€450 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€313,624 | - | +€313,624 | |
| Other operating charges | 640/8 | €315,056 | €1,287 | -€313,770 | -99.6% |
| Non-recurring operating charges | 66A | - | €442 | +€442 | |
| Operating profit (loss) | 9901 | €94,012 | -€4,101 | -€98,114 | |
| Financial income | 75/76B | €44,527 | €17,430 | -€27,097 | -60.9% |
| Recurring financial income | 75 | €9,527 | €17,430 | +€7,903 | +83.0% |
| Income from current assets | 751 | €9,527 | €17,430 | +€7,903 | +83.0% |
| Non-recurring financial income | 76B | €35,000 | - | -€35,000 | |
| Financial charges | 65/66B | €1,534 | €648 | -€886 | -57.8% |
| Recurring financial charges | 65 | €1,534 | €648 | -€886 | -57.8% |
| Debt charges | 650 | €495 | €648 | +€152 | +30.7% |
| Other financial charges | 652/9 | €1,038 | - | -€1,038 | |
| Profit (loss) for the period before taxes | 9903 | €137,006 | €12,681 | -€124,325 | -90.7% |
| Income taxes | 67/77 | €46,463 | -€6,765 | -€53,228 | |
| Taxes | 670/3 | €46,463 | €4,727 | -€41,736 | -89.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €11,492 | +€11,492 | |
| Profit (loss) for the period | 9904 | €90,543 | €19,446 | -€71,097 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,543 | €19,446 | -€71,097 | -78.5% |
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.