SIMJA: 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.
SIMJA
Largest movements
- Tangible fixed assets -€9,098
down €9,098 (-4.1%), from €220,762 to €211,665
of which Land and buildings: -€12,260
- Cash +€7,152
up €7,152 (+28.9%), from €24,762 to €31,914
mainly Depreciation (+€12,710) and Receivables within one year (+€881)
- Profit (loss) carried forward -€2,827
down €2,827 (-3.2%), from -€88,186 to -€91,013
- Depreciation -€2,054
down €2,054 (-13.9%), from €14,764 to €12,710
- Gross operating margin -€640
down €640 (-4.9%), from €12,998 to €12,358
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 | €246,406 | €243,579 | -€2,827 | -1.1% |
| Fixed assets | 21/28 | €220,762 | €211,665 | -€9,098 | -4.1% |
| Tangible fixed assets | 22/27 | €220,762 | €211,665 | -€9,098 | -4.1% |
| Land and buildings | 22 | €220,762 | €208,502 | -€12,260 | -5.6% |
| Plant, machinery and equipment | 23 | - | €3,163 | +€3,163 | |
| Current assets | 29/58 | €25,643 | €31,914 | +€6,271 | +24.5% |
| Amounts receivable within one year | 40/41 | €881 | €0 | -€881 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €881 | €0 | -€881 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,762 | €31,914 | +€7,152 | +28.9% |
| Total equity and liabilities | 10/49 | €246,406 | €243,579 | -€2,827 | -1.1% |
| Equity | 10/15 | -€26,186 | -€29,013 | -€2,827 | -10.8% |
| 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% |
| Profit (loss) carried forward | 14 | -€88,186 | -€91,013 | -€2,827 | -3.2% |
| Amounts payable | 17/49 | €272,592 | €272,592 | = | 0.0% |
| Amounts payable after more than one year | 17 | €272,592 | €272,592 | = | 0.0% |
| Other amounts payable | 178/9 | €272,592 | €272,592 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,764 | €12,710 | -€2,054 | -13.9% |
| Other operating charges | 640/8 | €2,319 | €2,316 | -€3 | -0.1% |
| Gross operating margin | 9900 | €12,998 | €12,358 | -€640 | -4.9% |
| Operating profit (loss) | 9901 | -€4,084 | -€2,668 | +€1,416 | +34.7% |
| Financial charges | 65/66B | €135 | €159 | +€24 | +17.8% |
| Recurring financial charges | 65 | €135 | €159 | +€24 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,219 | -€2,827 | +€1,392 | +33.0% |
| Profit (loss) for the period | 9904 | -€4,219 | -€2,827 | +€1,392 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,219 | -€2,827 | +€1,392 | +33.0% |
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 29 September 2026 via checked.be.