SIMIDAN: 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.
SIMIDAN
Largest movements
- Tangible fixed assets -€15,343
down €15,343 (-21.9%), from €69,987 to €54,644
of which Furniture and vehicles: -€11,144
- Receivables within one year +€8,733
up €8,733 (+29.7%), from €29,388 to €38,121
of which Other amounts receivable: +€9,270
- Cash +€1,933
up €1,933 (+45.1%), from €4,287 to €6,220
mainly Depreciation (+€28,005) and Trade debts (+€3,085)
- Current portion of long-term debt -€7,483
down €7,483 (-74.7%), from €10,011 to €2,528
- Trade debts +€3,085
up €3,085 (+29.0%), from €10,620 to €13,705
- Debts after one year -€1,121
down €1,121 (-2.7%), from €41,418 to €40,297
- Profit (loss) carried forward +€1,112
up €1,112 (+3.6%), from €30,508 to €31,620
- Depreciation -€2,249
down €2,249 (-7.4%), from €30,254 to €28,005
- Staff costs +€1,805
up €1,805 (+171%), from €1,057 to €2,862
- Financial charges +€1,392
up €1,392 (+310%), from €449 to €1,841
- Gross operating margin -€497
down €497 (-1.4%), from €35,662 to €35,165
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 | €103,662 | €98,985 | -€4,677 | -4.5% |
| Fixed assets | 21/28 | €69,987 | €54,644 | -€15,343 | -21.9% |
| Tangible fixed assets | 22/27 | €69,987 | €54,644 | -€15,343 | -21.9% |
| Plant, machinery and equipment | 23 | €7,208 | €3,009 | -€4,199 | -58.3% |
| Furniture and vehicles | 24 | €62,779 | €51,635 | -€11,144 | -17.8% |
| Current assets | 29/58 | €33,675 | €44,341 | +€10,666 | +31.7% |
| Amounts receivable within one year | 40/41 | €29,388 | €38,121 | +€8,733 | +29.7% |
| Trade receivables | 40 | €25,689 | €25,152 | -€537 | -2.1% |
| Other amounts receivable | 41 | €3,699 | €12,969 | +€9,270 | +251% |
| Cash at bank and in hand | 54/58 | €4,287 | €6,220 | +€1,933 | +45.1% |
| Total equity and liabilities | 10/49 | €103,662 | €98,985 | -€4,677 | -4.5% |
| Equity | 10/15 | €30,508 | €31,620 | +€1,112 | +3.6% |
| Profit (loss) carried forward | 14 | €30,508 | €31,620 | +€1,112 | +3.6% |
| Amounts payable | 17/49 | €73,154 | €67,365 | -€5,789 | -7.9% |
| Amounts payable after more than one year | 17 | €41,418 | €40,297 | -€1,121 | -2.7% |
| Financial debts | 170/4 | €41,418 | €40,297 | -€1,121 | -2.7% |
| Amounts payable within one year | 42/48 | €31,736 | €27,068 | -€4,668 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €10,011 | €2,528 | -€7,483 | -74.7% |
| Trade debts | 44 | €10,620 | €13,705 | +€3,085 | +29.0% |
| Suppliers | 440/4 | €10,620 | €13,705 | +€3,085 | +29.0% |
| Taxes, remuneration and social security | 45 | €1,228 | €958 | -€270 | -22.0% |
| Taxes | 450/3 | €1,228 | €958 | -€270 | -22.0% |
| Other amounts payable | 47/48 | €9,877 | €9,877 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,057 | €2,862 | +€1,805 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,254 | €28,005 | -€2,249 | -7.4% |
| Other operating charges | 640/8 | €472 | €387 | -€85 | -18.0% |
| Gross operating margin | 9900 | €35,662 | €35,165 | -€497 | -1.4% |
| Operating profit (loss) | 9901 | €3,879 | €3,911 | +€32 | +0.8% |
| Financial charges | 65/66B | €449 | €1,841 | +€1,392 | +310% |
| Recurring financial charges | 65 | €449 | €1,841 | +€1,392 | +310% |
| Profit (loss) for the period before taxes | 9903 | €3,430 | €2,070 | -€1,360 | -39.7% |
| Income taxes | 67/77 | €1,228 | €958 | -€270 | -22.0% |
| Profit (loss) for the period | 9904 | €2,202 | €1,112 | -€1,090 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,202 | €1,112 | -€1,090 | -49.5% |
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 31 October 2026 via checked.be.