SIMO CONSTRUCT: 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.
SIMO CONSTRUCT
Largest movements
- Receivables within one year +€22,621
up €22,621 (+61.2%), from €36,954 to €59,575
of which Trade receivables: +€14,663
- Cash +€17,774
up €17,774 (+126.1%), from €14,101 to €31,875
mainly Trade debts (+€35,024) and Depreciation (+€5,599)
- Tangible fixed assets -€2,588
down €2,588 (-16.5%), from €15,659 to €13,072
- Trade debts +€35,024
up €35,024 (+888.3%), from €3,943 to €38,966
- Profit (loss) carried forward +€5,234
up €5,234 (+11.9%), from €43,883 to €49,117
- Tax, wage and social debts -€2,559
down €2,559 (-21.7%), from €11,806 to €9,247
of which Taxes: -€2,059
- Depreciation +€2,163
up €2,163 (+63.0%), from €3,435 to €5,599
- Taxes -€859
down €859 (-20.9%), from €4,106 to €3,247
- Financial charges +€583
up €583 (+6.7%), from €8,678 to €9,261
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 | €67,692 | €105,391 | +€37,699 | +55.7% |
| Fixed assets | 21/28 | €15,659 | €13,072 | -€2,588 | -16.5% |
| Tangible fixed assets | 22/27 | €15,659 | €13,072 | -€2,588 | -16.5% |
| Furniture and vehicles | 24 | €15,659 | €13,072 | -€2,588 | -16.5% |
| Current assets | 29/58 | €52,033 | €92,319 | +€40,286 | +77.4% |
| Amounts receivable within one year | 40/41 | €36,954 | €59,575 | +€22,621 | +61.2% |
| Trade receivables | 40 | €23,963 | €38,626 | +€14,663 | +61.2% |
| Other amounts receivable | 41 | €12,991 | €20,950 | +€7,959 | +61.3% |
| Cash at bank and in hand | 54/58 | €14,101 | €31,875 | +€17,774 | +126.1% |
| Deferred charges and accrued income | 490/1 | €978 | €869 | -€109 | -11.1% |
| Total equity and liabilities | 10/49 | €67,692 | €105,391 | +€37,699 | +55.7% |
| Equity | 10/15 | €51,943 | €57,177 | +€5,234 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €43,883 | €49,117 | +€5,234 | +11.9% |
| Amounts payable | 17/49 | €15,748 | €48,213 | +€32,465 | +206.1% |
| Amounts payable within one year | 42/48 | €15,748 | €48,213 | +€32,465 | +206.1% |
| Trade debts | 44 | €3,943 | €38,966 | +€35,024 | +888.3% |
| Suppliers | 440/4 | €3,943 | €38,966 | +€35,024 | +888.3% |
| Taxes, remuneration and social security | 45 | €11,806 | €9,247 | -€2,559 | -21.7% |
| Taxes | 450/3 | €5,306 | €3,247 | -€2,059 | -38.8% |
| Remuneration and social security | 454/9 | €6,500 | €6,000 | -€500 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,435 | €5,599 | +€2,163 | +63.0% |
| Other operating charges | 640/8 | €1,350 | €1,491 | +€141 | +10.5% |
| Gross operating margin | 9900 | €24,240 | €24,038 | -€202 | -0.8% |
| Operating profit (loss) | 9901 | €19,455 | €16,949 | -€2,506 | -12.9% |
| Financial income | 75/76B | €609 | €793 | +€184 | +30.2% |
| Recurring financial income | 75 | €609 | €793 | +€184 | +30.2% |
| Financial charges | 65/66B | €8,678 | €9,261 | +€583 | +6.7% |
| Recurring financial charges | 65 | €8,678 | €9,261 | +€583 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €11,386 | €8,481 | -€2,906 | -25.5% |
| Income taxes | 67/77 | €4,106 | €3,247 | -€859 | -20.9% |
| Profit (loss) for the period | 9904 | €7,280 | €5,234 | -€2,046 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,280 | €5,234 | -€2,046 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.