SIMIPLANE: 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.
SIMIPLANE
Largest movements
- Receivables within one year +€56,096
up €56,096 (+13.2%), from €426,212 to €482,307
of which Trade receivables: +€158,231
- Tangible fixed assets -€23,224
down €23,224 (-1.7%), from €1.4m to €1.4m
of which Land and buildings: -€32,154
- Short-term financial debts -€175,690
down €175,690 (-22.6%), from €776,000 to €600,310
- Other debts +€126,736
up €126,736 (+17.7%), from €716,770 to €843,506
- Current portion of long-term debt +€67,635
up €67,635 (+62.4%), from €108,467 to €176,102
- Profit (loss) carried forward +€29,516
up €29,516 (+25.2%), from €117,276 to €146,793
- Financial charges -€36,181
down €36,181 (-86.8%), from €41,672 to €5,491
- Gross operating margin +€16,935
up €16,935 (+9.0%), from €187,390 to €204,325
- Other operating charges +€14,581
up €14,581 (+129.1%), from €11,291 to €25,872
- Taxes +€7,712
up €7,712 (+141.7%), from €5,443 to €13,155
- Depreciation +€6,998
up €6,998 (+5.7%), from €123,292 to €130,290
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 | €1,859,363 | €1,886,466 | +€27,103 | +1.5% |
| Fixed assets | 21/28 | €1,392,971 | €1,369,746 | -€23,224 | -1.7% |
| Tangible fixed assets | 22/27 | €1,388,171 | €1,364,946 | -€23,224 | -1.7% |
| Land and buildings | 22 | €996,563 | €964,409 | -€32,154 | -3.2% |
| Plant, machinery and equipment | 23 | €13,794 | €9,666 | -€4,129 | -29.9% |
| Furniture and vehicles | 24 | €281,573 | €309,998 | +€28,424 | +10.1% |
| Other tangible fixed assets | 26 | €96,240 | €80,874 | -€15,365 | -16.0% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €466,393 | €516,720 | +€50,327 | +10.8% |
| Stocks and contracts in progress | 3 | €2,909 | - | -€2,909 | |
| Stocks | 30/36 | €2,909 | - | -€2,909 | |
| Amounts receivable within one year | 40/41 | €426,212 | €482,307 | +€56,096 | +13.2% |
| Trade receivables | 40 | €247,113 | €405,344 | +€158,231 | +64.0% |
| Other amounts receivable | 41 | €179,099 | €76,964 | -€102,136 | -57.0% |
| Cash at bank and in hand | 54/58 | €27,573 | €26,655 | -€918 | -3.3% |
| Deferred charges and accrued income | 490/1 | €9,699 | €7,758 | -€1,941 | -20.0% |
| Total equity and liabilities | 10/49 | €1,859,363 | €1,886,466 | +€27,103 | +1.5% |
| Equity | 10/15 | €185,476 | €214,993 | +€29,516 | +15.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,276 | €146,793 | +€29,516 | +25.2% |
| Amounts payable | 17/49 | €1,673,887 | €1,671,474 | -€2,413 | -0.1% |
| Amounts payable after more than one year | 17 | €66,580 | €48,401 | -€18,179 | -27.3% |
| Financial debts | 170/4 | €66,280 | €48,101 | -€18,179 | -27.4% |
| Other amounts payable | 178/9 | €300 | €300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,607,307 | €1,623,073 | +€15,765 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €108,467 | €176,102 | +€67,635 | +62.4% |
| Financial debts | 43 | €776,000 | €600,310 | -€175,690 | -22.6% |
| Credit institutions | 430/8 | €776,000 | €600,310 | -€175,690 | -22.6% |
| Trade debts | 44 | €6,070 | - | -€6,070 | |
| Suppliers | 440/4 | €6,070 | - | -€6,070 | |
| Taxes, remuneration and social security | 45 | - | €3,155 | +€3,155 | |
| Taxes | 450/3 | - | €3,155 | +€3,155 | |
| Other amounts payable | 47/48 | €716,770 | €843,506 | +€126,736 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,292 | €130,290 | +€6,998 | +5.7% |
| Other operating charges | 640/8 | €11,291 | €25,872 | +€14,581 | +129.1% |
| Gross operating margin | 9900 | €187,390 | €204,325 | +€16,935 | +9.0% |
| Operating profit (loss) | 9901 | €52,807 | €48,162 | -€4,644 | -8.8% |
| Financial charges | 65/66B | €41,672 | €5,491 | -€36,181 | -86.8% |
| Recurring financial charges | 65 | €41,672 | €5,491 | -€36,181 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €11,135 | €42,671 | +€31,537 | +283.2% |
| Income taxes | 67/77 | €5,443 | €13,155 | +€7,712 | +141.7% |
| Profit (loss) for the period | 9904 | €5,692 | €29,516 | +€23,825 | +418.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,692 | €29,516 | +€23,825 | +418.6% |
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 11 October 2026 via checked.be.