SIMENON RUDY: 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.
SIMENON RUDY
Largest movements
- Receivables within one year +€46,143
up €46,143 (+212%), from €21,746 to €67,889
of which Trade receivables: +€46,263
- Tangible fixed assets -€12,681
down €12,681 (-27.0%), from €47,022 to €34,341
of which Furniture and vehicles: -€11,213
- Stocks and contracts -€8,061
down €8,061 (-96.1%), from €8,386 to €325
of which Contracts in progress: -€8,000
- Cash -€3,780
down €3,780 (-12.0%), from €31,378 to €27,598
mainly Receivables within one year (-€46,143) and Debts after one year (-€6,011)
- Profit (loss) carried forward +€20,640
up €20,640 (+30.5%), from €67,746 to €88,386
- Debts after one year -€6,011
down €6,011 (-32.8%), from €18,305 to €12,295
- Trade debts +€5,664
up €5,664 (+504%), from €1,124 to €6,788
- Other debts +€3,000
up €3,000 (+80.8%), from €3,714 to €6,714
- Gross operating margin +€48,651
up €48,651, from -€13,587 to €35,064
- Depreciation -€380
down €380 (-2.9%), from €13,062 to €12,681
- Financial income +€366
up €366 (+4,618%), from €8 to €374
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.
Derived cash bridge
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 | €108,531 | €130,892 | +€22,360 | +20.6% |
| Fixed assets | 21/28 | €47,022 | €34,341 | -€12,681 | -27.0% |
| Tangible fixed assets | 22/27 | €47,022 | €34,341 | -€12,681 | -27.0% |
| Plant, machinery and equipment | 23 | €1,924 | €1,201 | -€723 | -37.6% |
| Furniture and vehicles | 24 | €42,784 | €31,571 | -€11,213 | -26.2% |
| Other tangible fixed assets | 26 | €2,314 | €1,569 | -€745 | -32.2% |
| Current assets | 29/58 | €61,509 | €96,551 | +€35,041 | +57.0% |
| Stocks and contracts in progress | 3 | €8,386 | €325 | -€8,061 | -96.1% |
| Stocks | 30/36 | €386 | €325 | -€61 | -15.8% |
| Contracts in progress | 37 | €8,000 | - | -€8,000 | |
| Amounts receivable within one year | 40/41 | €21,746 | €67,889 | +€46,143 | +212% |
| Trade receivables | 40 | €21,506 | €67,769 | +€46,263 | +215% |
| Other amounts receivable | 41 | €240 | €120 | -€120 | -50.0% |
| Cash at bank and in hand | 54/58 | €31,378 | €27,598 | -€3,780 | -12.0% |
| Deferred charges and accrued income | 490/1 | - | €739 | +€739 | |
| Total equity and liabilities | 10/49 | €108,531 | €130,892 | +€22,360 | +20.6% |
| Equity | 10/15 | €75,806 | €96,446 | +€20,640 | +27.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,746 | €88,386 | +€20,640 | +30.5% |
| Amounts payable | 17/49 | €32,725 | €34,445 | +€1,720 | +5.3% |
| Amounts payable after more than one year | 17 | €18,305 | €12,295 | -€6,011 | -32.8% |
| Financial debts | 170/4 | €18,305 | €12,295 | -€6,011 | -32.8% |
| Amounts payable within one year | 42/48 | €14,420 | €22,151 | +€7,730 | +53.6% |
| Current portion of amounts payable after more than one year | 42 | €5,749 | €6,010 | +€262 | +4.5% |
| Trade debts | 44 | €1,124 | €6,788 | +€5,664 | +504% |
| Suppliers | 440/4 | €1,124 | €6,788 | +€5,664 | +504% |
| Taxes, remuneration and social security | 45 | €3,833 | €2,638 | -€1,195 | -31.2% |
| Taxes | 450/3 | €3,833 | €2,638 | -€1,195 | -31.2% |
| Other amounts payable | 47/48 | €3,714 | €6,714 | +€3,000 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,062 | €12,681 | -€380 | -2.9% |
| Other operating charges | 640/8 | €637 | €651 | +€14 | +2.3% |
| Gross operating margin | 9900 | -€13,587 | €35,064 | +€48,651 | |
| Operating profit (loss) | 9901 | -€27,286 | €21,732 | +€49,017 | |
| Financial income | 75/76B | €8 | €374 | +€366 | +4,618% |
| Recurring financial income | 75 | €8 | €374 | +€366 | +4,618% |
| Financial charges | 65/66B | €1,329 | €1,280 | -€49 | -3.7% |
| Recurring financial charges | 65 | €1,329 | €1,280 | -€49 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,607 | €20,826 | +€49,433 | |
| Income taxes | 67/77 | €201 | €185 | -€16 | -7.9% |
| Profit (loss) for the period | 9904 | -€28,808 | €20,640 | +€49,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,808 | €20,640 | +€49,449 |
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 22 October 2026 via checked.be.