SIMODE marque Deborah: 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.
SIMODE marque Deborah
Largest movements
- Cash +€12,824
up €12,824 (+16.2%), from €79,115 to €91,939
mainly Other debts (+€24,260) and Net result for the year (+€22,931)
- Receivables within one year +€11,496
up €11,496 (+34.6%), from €33,232 to €44,728
of which Other amounts receivable: +€8,263
- Tangible fixed assets -€7,338
down €7,338 (-39.5%), from €18,557 to €11,219
of which Leasing and similar rights: -€4,976
- Deferred charges and accrued income +€2,012
up €2,012 (+250.7%), from €803 to €2,815
- Other debts +€24,260
up €24,260, from €0 to €24,260
- Current portion of long-term debt -€4,292
down €4,292 (-100.0%), from €4,292 to €0
- Gross operating margin -€7,638
down €7,638 (-14.7%), from €52,011 to €44,372
- Write-downs +€2,905
up €2,905, from -€2,905 to €0
- Depreciation -€2,102
down €2,102 (-22.3%), from €9,441 to €7,338
- Other operating charges -€1,816
down €1,816 (-55.2%), from €3,288 to €1,473
- Financial charges +€1,225
up €1,225, from -€400 to €826
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 | €148,411 | €165,786 | +€17,375 | +11.7% |
| Fixed assets | 21/28 | €18,557 | €11,219 | -€7,338 | -39.5% |
| Tangible fixed assets | 22/27 | €18,557 | €11,219 | -€7,338 | -39.5% |
| Plant, machinery and equipment | 23 | €2,931 | €2,603 | -€328 | -11.2% |
| Furniture and vehicles | 24 | €3,801 | €3,032 | -€769 | -20.2% |
| Leasing and similar rights | 25 | €4,976 | €0 | -€4,976 | -100.0% |
| Other tangible fixed assets | 26 | €6,849 | €5,583 | -€1,265 | -18.5% |
| Current assets | 29/58 | €129,854 | €154,567 | +€24,713 | +19.0% |
| Stocks and contracts in progress | 3 | €16,704 | €15,086 | -€1,619 | -9.7% |
| Stocks | 30/36 | €16,704 | €15,086 | -€1,619 | -9.7% |
| Amounts receivable within one year | 40/41 | €33,232 | €44,728 | +€11,496 | +34.6% |
| Trade receivables | 40 | €8,265 | €11,498 | +€3,232 | +39.1% |
| Other amounts receivable | 41 | €24,967 | €33,230 | +€8,263 | +33.1% |
| Cash at bank and in hand | 54/58 | €79,115 | €91,939 | +€12,824 | +16.2% |
| Deferred charges and accrued income | 490/1 | €803 | €2,815 | +€2,012 | +250.7% |
| Total equity and liabilities | 10/49 | €148,411 | €165,786 | +€17,375 | +11.7% |
| Equity | 10/15 | €127,508 | €126,179 | -€1,329 | -1.0% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €71,732 | €70,403 | -€1,329 | -1.9% |
| Distributable reserves | 133 | €71,732 | €70,403 | -€1,329 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,903 | €39,607 | +€18,704 | +89.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,903 | €39,607 | +€18,704 | +89.5% |
| Current portion of amounts payable after more than one year | 42 | €4,292 | €0 | -€4,292 | -100.0% |
| Trade debts | 44 | €4,364 | €4,081 | -€284 | -6.5% |
| Suppliers | 440/4 | €4,364 | €4,081 | -€284 | -6.5% |
| Taxes, remuneration and social security | 45 | €12,247 | €11,266 | -€980 | -8.0% |
| Taxes | 450/3 | €12,247 | €11,266 | -€980 | -8.0% |
| Other amounts payable | 47/48 | €0 | €24,260 | +€24,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,441 | €7,338 | -€2,102 | -22.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,905 | €0 | +€2,905 | |
| Other operating charges | 640/8 | €3,288 | €1,473 | -€1,816 | -55.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €52,011 | €44,372 | -€7,638 | -14.7% |
| Operating profit (loss) | 9901 | €42,187 | €35,562 | -€6,625 | -15.7% |
| Financial income | 75/76B | €742 | €861 | +€119 | +16.0% |
| Recurring financial income | 75 | €742 | €861 | +€119 | +16.0% |
| Financial charges | 65/66B | -€400 | €826 | +€1,225 | |
| Recurring financial charges | 65 | -€400 | €826 | +€1,225 | |
| Profit (loss) for the period before taxes | 9903 | €43,329 | €35,597 | -€7,732 | -17.8% |
| Income taxes | 67/77 | €12,938 | €12,665 | -€273 | -2.1% |
| Profit (loss) for the period | 9904 | €30,391 | €22,931 | -€7,460 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,391 | €22,931 | -€7,460 | -24.5% |
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.