SIMENO: 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.
SIMENO
Largest movements
- Cash -€26,611
down €26,611 (-98.8%), from €26,930 to €319
- Receivables within one year +€2,961
new in 2025: €2,961
- Other debts -€18,441
no longer reported in 2025 (was €18,441)
- Profit (loss) carried forward -€4,760
down €4,760 (-242.8%), from -€1,961 to -€6,720
- Trade debts -€449
no longer reported in 2025 (was €449)
- Purchases and services +€3,868
new in 2025: €3,868
- Gross operating margin -€3,788
new in 2025: -€3,788
- Other operating charges +€1,021
new in 2025: €1,021
- Financial income +€99
new in 2025: €99
- Financial charges +€50
new in 2025: €50
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,930 | €3,280 | -€23,650 | -87.8% |
| Current assets | 29/58 | €26,930 | €3,280 | -€23,650 | -87.8% |
| Amounts receivable within one year | 40/41 | - | €2,961 | +€2,961 | |
| Other amounts receivable | 41 | - | €2,961 | +€2,961 | |
| Cash at bank and in hand | 54/58 | €26,930 | €319 | -€26,611 | -98.8% |
| Total equity and liabilities | 10/49 | €26,930 | €3,280 | -€23,650 | -87.8% |
| Equity | 10/15 | €8,039 | €3,280 | -€4,760 | -59.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€1,961 | -€6,720 | -€4,760 | -242.8% |
| Amounts payable | 17/49 | €18,891 | - | -€18,891 | |
| Amounts payable within one year | 42/48 | €18,891 | - | -€18,891 | |
| Trade debts | 44 | €449 | - | -€449 | |
| Suppliers | 440/4 | €449 | - | -€449 | |
| Other amounts payable | 47/48 | €18,441 | - | -€18,441 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,868 | +€3,868 | |
| Other operating charges | 640/8 | - | €1,021 | +€1,021 | |
| Gross operating margin | 9900 | - | -€3,788 | -€3,788 | |
| Operating profit (loss) | 9901 | - | -€4,809 | -€4,809 | |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | - | €50 | +€50 | |
| Recurring financial charges | 65 | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | - | -€4,760 | -€4,760 | |
| Profit (loss) for the period | 9904 | - | -€4,760 | -€4,760 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€4,760 | -€4,760 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.