SIMIDENT: 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.
SIMIDENT
Largest movements
- Receivables within one year -€7,973
down €7,973 (-8.4%), from €95,330 to €87,357
of which Other amounts receivable: -€7,973
- Tangible fixed assets -€6,871
down €6,871 (-8.1%), from €84,414 to €77,542
of which Land and buildings: -€4,025
- Reserves -€125,000
down €125,000 (-33.6%), from €372,513 to €247,513
of which Distributable reserves: -€125,000
- Profit (loss) carried forward +€107,981
up €107,981, from -€102,060 to €5,921
- Gross operating margin +€9,844
up €9,844 (+83.3%), from -€11,811 to -€1,967
- Other operating charges -€2,155
down €2,155 (-56.3%), from €3,827 to €1,672
- Depreciation -€455
down €455 (-6.2%), from €7,327 to €6,871
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 | €278,748 | €262,545 | -€16,202 | -5.8% |
| Fixed assets | 21/28 | €84,414 | €77,542 | -€6,871 | -8.1% |
| Tangible fixed assets | 22/27 | €84,414 | €77,542 | -€6,871 | -8.1% |
| Land and buildings | 22 | €81,226 | €77,201 | -€4,025 | -5.0% |
| Furniture and vehicles | 24 | €3,188 | €341 | -€2,847 | -89.3% |
| Current assets | 29/58 | €194,334 | €185,003 | -€9,331 | -4.8% |
| Amounts receivable within one year | 40/41 | €95,330 | €87,357 | -€7,973 | -8.4% |
| Trade receivables | 40 | €2,627 | €2,627 | = | 0.0% |
| Other amounts receivable | 41 | €92,702 | €84,729 | -€7,973 | -8.6% |
| Cash at bank and in hand | 54/58 | €97,713 | €96,234 | -€1,479 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,412 | +€121 | +9.4% |
| Total equity and liabilities | 10/49 | €278,748 | €262,545 | -€16,202 | -5.8% |
| Equity | 10/15 | €276,653 | €259,634 | -€17,019 | -6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €372,513 | €247,513 | -€125,000 | -33.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €370,653 | €245,653 | -€125,000 | -33.7% |
| Profit (loss) carried forward | 14 | -€102,060 | €5,921 | +€107,981 | |
| Amounts payable | 17/49 | €2,095 | €2,911 | +€816 | +39.0% |
| Amounts payable within one year | 42/48 | €2,095 | €2,911 | +€816 | +39.0% |
| Financial debts | 43 | - | €103 | +€103 | |
| Credit institutions | 430/8 | - | €103 | +€103 | |
| Trade debts | 44 | €831 | €495 | -€336 | -40.5% |
| Suppliers | 440/4 | €831 | €495 | -€336 | -40.5% |
| Taxes, remuneration and social security | 45 | €1,264 | €2,313 | +€1,050 | +83.0% |
| Taxes | 450/3 | €1,264 | €2,313 | +€1,050 | +83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,327 | €6,871 | -€455 | -6.2% |
| Other operating charges | 640/8 | €3,827 | €1,672 | -€2,155 | -56.3% |
| Non-recurring operating charges | 66A | - | €5,169 | +€5,169 | |
| Gross operating margin | 9900 | -€11,811 | -€1,967 | +€9,844 | +83.3% |
| Operating profit (loss) | 9901 | -€22,965 | -€15,679 | +€7,285 | +31.7% |
| Financial charges | 65/66B | €151 | €158 | +€7 | +4.6% |
| Recurring financial charges | 65 | €151 | €158 | +€7 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,116 | -€15,838 | +€7,278 | +31.5% |
| Income taxes | 67/77 | €1,132 | €1,181 | +€49 | +4.3% |
| Profit (loss) for the period | 9904 | -€24,248 | -€17,019 | +€7,230 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,248 | -€17,019 | +€7,230 | +29.8% |
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.