SIMILON.COM: 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.
SIMILON.COM
Largest movements
- Receivables within one year -€57,174
down €57,174 (-77.9%), from €73,355 to €16,181
of which Trade receivables: -€67,818
- Cash +€15,829
up €15,829 (+164.1%), from €9,646 to €25,475
mainly Receivables within one year (+€57,174) and Net result for the year (+€47,345)
- Other debts -€59,788
no longer reported in 2025 (was €59,788)
- Profit (loss) carried forward +€47,345
up €47,345 (+27.8%), from €170,117 to €217,462
- Debts after one year -€33,075
no longer reported in 2025 (was €33,075)
- Accrued charges and deferred income +€9,364
new in 2025: €9,364
- Trade debts -€8,442
down €8,442 (-7.5%), from €112,094 to €103,653
- Gross operating margin +€10,005
up €10,005 (+12.3%), from €81,164 to €91,169
- Depreciation -€9,059
down €9,059 (-37.2%), from €24,377 to €15,319
- Financial charges +€2,230
up €2,230 (+127.4%), from €1,751 to €3,981
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 | €593,518 | €557,047 | -€36,472 | -6.1% |
| Fixed assets | 21/28 | €509,591 | €508,666 | -€925 | -0.2% |
| Tangible fixed assets | 22/27 | €209,591 | €208,666 | -€925 | -0.4% |
| Land and buildings | 22 | €205,193 | €205,738 | +€545 | +0.3% |
| Plant, machinery and equipment | 23 | €1,985 | €1,606 | -€379 | -19.1% |
| Furniture and vehicles | 24 | €2,414 | €1,323 | -€1,091 | -45.2% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €83,927 | €48,380 | -€35,547 | -42.4% |
| Amounts receivable within one year | 40/41 | €73,355 | €16,181 | -€57,174 | -77.9% |
| Trade receivables | 40 | €73,336 | €5,518 | -€67,818 | -92.5% |
| Other amounts receivable | 41 | €19 | €10,663 | +€10,644 | +57382.4% |
| Cash at bank and in hand | 54/58 | €9,646 | €25,475 | +€15,829 | +164.1% |
| Deferred charges and accrued income | 490/1 | €927 | €6,725 | +€5,798 | +625.8% |
| Total equity and liabilities | 10/49 | €593,518 | €557,047 | -€36,472 | -6.1% |
| Equity | 10/15 | €254,877 | €302,222 | +€47,345 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,160 | €66,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,050 | €25,050 | = | 0.0% |
| Distributable reserves | 133 | €39,250 | €39,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,117 | €217,462 | +€47,345 | +27.8% |
| Provisions and deferred taxes | 16 | €84,000 | €84,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €84,000 | €84,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €84,000 | €84,000 | = | 0.0% |
| Amounts payable | 17/49 | €254,641 | €170,824 | -€83,817 | -32.9% |
| Amounts payable after more than one year | 17 | €33,075 | - | -€33,075 | |
| Financial debts | 170/4 | €33,075 | - | -€33,075 | |
| Amounts payable within one year | 42/48 | €221,567 | €161,461 | -€60,106 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €28,977 | €33,075 | +€4,097 | +14.1% |
| Financial debts | 43 | €8,358 | €14,949 | +€6,592 | +78.9% |
| Credit institutions | 430/8 | €8,358 | €14,949 | +€6,592 | +78.9% |
| Trade debts | 44 | €112,094 | €103,653 | -€8,442 | -7.5% |
| Suppliers | 440/4 | €112,094 | €103,653 | -€8,442 | -7.5% |
| Taxes, remuneration and social security | 45 | €12,349 | €9,784 | -€2,565 | -20.8% |
| Taxes | 450/3 | €12,349 | €9,784 | -€2,565 | -20.8% |
| Other amounts payable | 47/48 | €59,788 | - | -€59,788 | |
| Accrued charges and deferred income | 492/3 | - | €9,364 | +€9,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,377 | €15,319 | -€9,059 | -37.2% |
| Other operating charges | 640/8 | €4,080 | €3,984 | -€96 | -2.4% |
| Gross operating margin | 9900 | €81,164 | €91,169 | +€10,005 | +12.3% |
| Operating profit (loss) | 9901 | €52,707 | €71,867 | +€19,160 | +36.4% |
| Financial income | 75/76B | €3 | €6 | +€3 | +93.9% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +93.9% |
| Financial charges | 65/66B | €1,751 | €3,981 | +€2,230 | +127.4% |
| Recurring financial charges | 65 | €1,751 | €3,981 | +€2,230 | +127.4% |
| Profit (loss) for the period before taxes | 9903 | €50,959 | €67,892 | +€16,933 | +33.2% |
| Income taxes | 67/77 | €19,736 | €20,546 | +€810 | +4.1% |
| Profit (loss) for the period | 9904 | €31,222 | €47,345 | +€16,123 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,222 | €47,345 | +€16,123 | +51.6% |
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 8 October 2026 via checked.be.