SIMEP: 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.
SIMEP
Largest movements
- Receivables within one year -€2,412
down €2,412 (-98.2%), from €2,456 to €44
of which Trade receivables: -€2,420
- Cash +€2,120
up €2,120 (+16.3%), from €13,023 to €15,143
mainly Receivables within one year (+€2,412) and Trade debts (+€331)
- Profit (loss) carried forward -€594
down €594 (-14.1%), from -€4,203 to -€4,798
- Trade debts +€331
new in 2025: €331
- Gross operating margin -€1,383
down €1,383, from €1,249 to -€134
- Depreciation -€89
no longer reported in 2025 (was €89)
- Financial income -€39
down €39 (-21.0%), from €185 to €147
of which Non-recurring financial income: -€65
- Taxes +€17
no longer reported in 2025 (was -€17)
- Other operating charges +€16
up €16 (+2.9%), from €569 to €585
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 | €20,429 | €20,136 | -€292 | -1.4% |
| Fixed assets | 21/28 | €4,950 | €4,950 | = | 0.0% |
| Financial fixed assets | 28 | €4,950 | €4,950 | = | 0.0% |
| Current assets | 29/58 | €15,479 | €15,186 | -€292 | -1.9% |
| Amounts receivable within one year | 40/41 | €2,456 | €44 | -€2,412 | -98.2% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | €36 | €44 | +€8 | +21.3% |
| Cash at bank and in hand | 54/58 | €13,023 | €15,143 | +€2,120 | +16.3% |
| Total equity and liabilities | 10/49 | €20,429 | €20,136 | -€292 | -1.4% |
| Equity | 10/15 | €14,397 | €13,803 | -€594 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€4,203 | -€4,798 | -€594 | -14.1% |
| Amounts payable | 17/49 | €6,032 | €6,334 | +€302 | +5.0% |
| Amounts payable within one year | 42/48 | €6,032 | €6,334 | +€302 | +5.0% |
| Trade debts | 44 | - | €331 | +€331 | |
| Suppliers | 440/4 | - | €331 | +€331 | |
| Taxes, remuneration and social security | 45 | €262 | €84 | -€179 | -68.1% |
| Taxes | 450/3 | €262 | €84 | -€179 | -68.1% |
| Other amounts payable | 47/48 | €5,770 | €5,920 | +€150 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | - | -€89 | |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €1,249 | -€134 | -€1,383 | |
| Operating profit (loss) | 9901 | €591 | -€720 | -€1,310 | |
| Financial income | 75/76B | €185 | €147 | -€39 | -21.0% |
| Recurring financial income | 75 | €121 | €147 | +€26 | +21.1% |
| Non-recurring financial income | 76B | €65 | - | -€65 | |
| Financial charges | 65/66B | €24 | €21 | -€3 | -12.0% |
| Recurring financial charges | 65 | €24 | €21 | -€3 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €752 | -€594 | -€1,346 | |
| Income taxes | 67/77 | -€17 | - | +€17 | |
| Profit (loss) for the period | 9904 | €769 | -€594 | -€1,363 | |
| Profit (loss) for the period to be appropriated | 9905 | €769 | -€594 | -€1,363 |
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 10 October 2026 via checked.be.