SIMILIUM: what changed
Two fiscal 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.
SIMILIUM
Largest movements
- Cash +€14,041
up €14,041 (+58.4%), from €24,043 to €38,084
mainly Receivables within one year (+€13,396) and Depreciation (+€6,358)
- Receivables within one year -€13,396
down €13,396 (-50.1%), from €26,756 to €13,359
of which Trade receivables: -€14,438
- Tangible fixed assets +€2,545
up €2,545 (+3.4%), from €74,470 to €77,015
of which Plant, machinery and equipment: +€8,174
- Trade debts +€3,728
up €3,728 (+179.4%), from €2,079 to €5,807
- Tax, wage and social debts +€1,875
up €1,875 (+31.0%), from €6,050 to €7,925
of which Taxes: +€1,753
- Other operating charges +€20,085
up €20,085 (+511.5%), from €3,927 to €24,012
- Gross operating margin +€13,659
up €13,659 (+27.5%), from €49,596 to €63,254
- Taxes -€1,480
no longer reported in 2025 (was €1,480)
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 | €125,631 | €129,593 | +€3,961 | +3.2% |
| Fixed assets | 21/28 | €74,470 | €77,015 | +€2,545 | +3.4% |
| Tangible fixed assets | 22/27 | €74,470 | €77,015 | +€2,545 | +3.4% |
| Land and buildings | 22 | €72,457 | €67,365 | -€5,092 | -7.0% |
| Plant, machinery and equipment | 23 | €261 | €8,435 | +€8,174 | +3130.6% |
| Furniture and vehicles | 24 | €131 | - | -€131 | |
| Other tangible fixed assets | 26 | €1,621 | €1,215 | -€405 | -25.0% |
| Current assets | 29/58 | €51,161 | €52,578 | +€1,416 | +2.8% |
| Amounts receivable within one year | 40/41 | €26,756 | €13,359 | -€13,396 | -50.1% |
| Trade receivables | 40 | €17,777 | €3,339 | -€14,438 | -81.2% |
| Other amounts receivable | 41 | €8,978 | €10,020 | +€1,042 | +11.6% |
| Cash at bank and in hand | 54/58 | €24,043 | €38,084 | +€14,041 | +58.4% |
| Deferred charges and accrued income | 490/1 | €363 | €1,134 | +€771 | +212.5% |
| Total equity and liabilities | 10/49 | €125,631 | €129,593 | +€3,961 | +3.2% |
| Equity | 10/15 | €116,781 | €115,308 | -€1,473 | -1.3% |
| Contributions | 10/11 | €20,240 | €20,240 | = | 0.0% |
| Outside capital | 11 | €20,240 | €20,240 | = | 0.0% |
| Other | 1109/19 | €20,240 | €20,240 | = | 0.0% |
| Reserves | 13 | €95,949 | €95,068 | -€881 | -0.9% |
| Distributable reserves | 133 | €95,949 | €95,068 | -€881 | -0.9% |
| Profit (loss) carried forward | 14 | €592 | - | -€592 | |
| Amounts payable | 17/49 | €8,850 | €14,285 | +€5,434 | +61.4% |
| Amounts payable within one year | 42/48 | €8,850 | €13,885 | +€5,034 | +56.9% |
| Trade debts | 44 | €2,079 | €5,807 | +€3,728 | +179.4% |
| Suppliers | 440/4 | €2,079 | €5,807 | +€3,728 | +179.4% |
| Advances received on contracts in progress | 46 | - | €122 | +€122 | |
| Taxes, remuneration and social security | 45 | €6,050 | €7,925 | +€1,875 | +31.0% |
| Taxes | 450/3 | €145 | €1,898 | +€1,753 | +1207.9% |
| Remuneration and social security | 454/9 | €5,905 | €6,028 | +€122 | +2.1% |
| Other amounts payable | 47/48 | €721 | €30 | -€691 | -95.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €34,689 | €34,130 | -€559 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,669 | €6,358 | -€311 | -4.7% |
| Other operating charges | 640/8 | €3,927 | €24,012 | +€20,085 | +511.5% |
| Gross operating margin | 9900 | €49,596 | €63,254 | +€13,659 | +27.5% |
| Operating profit (loss) | 9901 | €4,311 | -€1,246 | -€5,557 | |
| Financial income | 75/76B | €480 | €44 | -€437 | -90.9% |
| Recurring financial income | 75 | €480 | €44 | -€437 | -90.9% |
| Financial charges | 65/66B | €369 | €271 | -€98 | -26.6% |
| Recurring financial charges | 65 | €369 | €271 | -€98 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €4,422 | -€1,473 | -€5,895 | |
| Income taxes | 67/77 | €1,480 | - | -€1,480 | |
| Profit (loss) for the period | 9904 | €2,942 | -€1,473 | -€4,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,942 | -€1,473 | -€4,415 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.