Simmoras: 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.
Simmoras
Largest movements
- Deferred charges and accrued income +€8,530
new in 2025: €8,530
- Receivables within one year -€5,938
down €5,938 (-49.2%), from €12,073 to €6,134
of which Trade receivables: -€5,983
- Tangible fixed assets -€1,256
down €1,256 (-33.6%), from €3,737 to €2,480
of which Furniture and vehicles: -€947
- Trade debts +€3,927
up €3,927 (+98.5%), from €3,987 to €7,914
- Other debts -€2,341
down €2,341 (-22.3%), from €10,503 to €8,162
- Debts after one year -€1,034
down €1,034 (-74.4%), from €1,391 to €357
- Tax, wage and social debts +€922
up €922 (+27.0%), from €3,418 to €4,340
- Profit (loss) carried forward -€418
down €418 (-7.6%), from €5,466 to €5,048
- Gross operating margin +€4,331
up €4,331 (+1548.1%), from €280 to €4,611
- Taxes +€1,279
up €1,279 (+349.5%), from €366 to €1,645
- Depreciation +€288
up €288 (+29.7%), from €969 to €1,256
- Other operating charges -€50
no longer reported in 2025 (was €50)
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 | €28,746 | €29,854 | +€1,108 | +3.9% |
| Fixed assets | 21/28 | €3,737 | €2,480 | -€1,256 | -33.6% |
| Tangible fixed assets | 22/27 | €3,737 | €2,480 | -€1,256 | -33.6% |
| Land and buildings | 22 | €1,238 | €1,104 | -€134 | -10.8% |
| Plant, machinery and equipment | 23 | €339 | €163 | -€176 | -51.9% |
| Furniture and vehicles | 24 | €2,160 | €1,213 | -€947 | -43.8% |
| Current assets | 29/58 | €25,009 | €27,374 | +€2,365 | +9.5% |
| Amounts receivable within one year | 40/41 | €12,073 | €6,134 | -€5,938 | -49.2% |
| Trade receivables | 40 | €12,073 | €6,089 | -€5,983 | -49.6% |
| Other amounts receivable | 41 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €12,937 | €12,709 | -€228 | -1.8% |
| Deferred charges and accrued income | 490/1 | - | €8,530 | +€8,530 | |
| Total equity and liabilities | 10/49 | €28,746 | €29,854 | +€1,108 | +3.9% |
| Equity | 10/15 | €8,466 | €8,048 | -€418 | -4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,466 | €5,048 | -€418 | -7.6% |
| Amounts payable | 17/49 | €20,280 | €21,806 | +€1,526 | +7.5% |
| Amounts payable after more than one year | 17 | €1,391 | €357 | -€1,034 | -74.4% |
| Financial debts | 170/4 | €1,391 | €357 | -€1,034 | -74.4% |
| Amounts payable within one year | 42/48 | €18,890 | €21,450 | +€2,560 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €982 | €1,034 | +€52 | +5.3% |
| Trade debts | 44 | €3,987 | €7,914 | +€3,927 | +98.5% |
| Suppliers | 440/4 | €3,987 | €7,914 | +€3,927 | +98.5% |
| Taxes, remuneration and social security | 45 | €3,418 | €4,340 | +€922 | +27.0% |
| Taxes | 450/3 | €3,418 | €4,340 | +€922 | +27.0% |
| Other amounts payable | 47/48 | €10,503 | €8,162 | -€2,341 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €969 | €1,256 | +€288 | +29.7% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €280 | €4,611 | +€4,331 | +1548.1% |
| Operating profit (loss) | 9901 | -€739 | €3,355 | +€4,094 | |
| Financial charges | 65/66B | €455 | €410 | -€45 | -10.0% |
| Recurring financial charges | 65 | €455 | €410 | -€45 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,194 | €2,945 | +€4,139 | |
| Income taxes | 67/77 | €366 | €1,645 | +€1,279 | +349.5% |
| Profit (loss) for the period | 9904 | -€1,560 | €1,300 | +€2,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,560 | €1,300 | +€2,860 |
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 7 October 2026 via checked.be.