Simi Management: 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.
Simi Management
Largest movements
- Receivables within one year +€80,158
up €80,158 (+33.0%), from €243,234 to €323,392
of which Trade receivables: +€81,444
- Cash -€6,421
down €6,421 (-93.0%), from €6,904 to €483
mainly Receivables within one year (-€80,158) and Investment in fixed assets (net) (-€1,684)
- Reserves +€65,131
up €65,131 (+32.4%), from €200,985 to €266,116
- Tax, wage and social debts +€6,391
up €6,391 (+15.1%), from €42,231 to €48,623
of which Taxes: +€6,950
- Trade debts +€5,081
up €5,081 (+65.0%), from €7,815 to €12,897
- Gross operating margin +€12,606
up €12,606 (+13.6%), from €92,623 to €105,229
- Taxes +€10,927
up €10,927 (+40.1%), from €27,253 to €38,180
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 | €257,449 | €331,764 | +€74,315 | +28.9% |
| Fixed assets | 21/28 | €4,730 | €4,793 | +€63 | +1.3% |
| Tangible fixed assets | 22/27 | €4,730 | €4,793 | +€63 | +1.3% |
| Furniture and vehicles | 24 | €4,730 | €4,793 | +€63 | +1.3% |
| Current assets | 29/58 | €252,719 | €326,971 | +€74,252 | +29.4% |
| Amounts receivable within one year | 40/41 | €243,234 | €323,392 | +€80,158 | +33.0% |
| Trade receivables | 40 | €241,023 | €322,468 | +€81,444 | +33.8% |
| Other amounts receivable | 41 | €2,211 | €924 | -€1,287 | -58.2% |
| Cash at bank and in hand | 54/58 | €6,904 | €483 | -€6,421 | -93.0% |
| Deferred charges and accrued income | 490/1 | €2,581 | €3,096 | +€515 | +20.0% |
| Total equity and liabilities | 10/49 | €257,449 | €331,764 | +€74,315 | +28.9% |
| Equity | 10/15 | €202,958 | €268,089 | +€65,131 | +32.1% |
| Contributions | 10/11 | €1,973 | €1,973 | = | 0.0% |
| Reserves | 13 | €200,985 | €266,116 | +€65,131 | +32.4% |
| Distributable reserves | 133 | €200,985 | €266,116 | +€65,131 | +32.4% |
| Amounts payable | 17/49 | €54,491 | €63,675 | +€9,184 | +16.9% |
| Amounts payable within one year | 42/48 | €51,667 | €61,549 | +€9,882 | +19.1% |
| Trade debts | 44 | €7,815 | €12,897 | +€5,081 | +65.0% |
| Suppliers | 440/4 | €7,815 | €12,897 | +€5,081 | +65.0% |
| Taxes, remuneration and social security | 45 | €42,231 | €48,623 | +€6,391 | +15.1% |
| Taxes | 450/3 | €41,673 | €48,623 | +€6,950 | +16.7% |
| Remuneration and social security | 454/9 | €558 | - | -€558 | |
| Other amounts payable | 47/48 | €1,620 | €30 | -€1,590 | -98.2% |
| Accrued charges and deferred income | 492/3 | €2,824 | €2,126 | -€698 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,417 | €1,621 | +€204 | +14.4% |
| Other operating charges | 640/8 | €354 | €238 | -€116 | -32.8% |
| Gross operating margin | 9900 | €92,623 | €105,229 | +€12,606 | +13.6% |
| Operating profit (loss) | 9901 | €90,852 | €103,370 | +€12,518 | +13.8% |
| Financial income | 75/76B | €145 | €84 | -€61 | -41.9% |
| Recurring financial income | 75 | €145 | €84 | -€61 | -41.9% |
| Financial charges | 65/66B | €274 | €144 | -€130 | -47.4% |
| Recurring financial charges | 65 | €274 | €144 | -€130 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €90,724 | €103,311 | +€12,587 | +13.9% |
| Income taxes | 67/77 | €27,253 | €38,180 | +€10,927 | +40.1% |
| Profit (loss) for the period | 9904 | €63,471 | €65,131 | +€1,660 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,471 | €65,131 | +€1,660 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.