SIMOENS Liesbeth: 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.
SIMOENS Liesbeth
Largest movements
- Cash -€27,926
down €27,926 (-99.7%), from €27,997 to €71
mainly Investment in fixed assets (net) (-€11,157) and Net result for the year (-€6,842)
- Tangible fixed assets +€9,640
up €9,640 (+359%), from €2,689 to €12,328
of which Other tangible fixed assets: +€9,889
- Receivables within one year +€6,703
up €6,703 (+45.2%), from €14,832 to €21,534
- Deferred charges and accrued income +€4,853
up €4,853 (+114%), from €4,256 to €9,110
- Profit (loss) carried forward -€6,842
new in 2025: -€6,842
- Other debts -€5,547
no longer reported in 2025 (was €5,547)
- Accrued charges and deferred income +€2,423
new in 2025: €2,423
- Trade debts +€2,018
up €2,018 (+1,875%), from €108 to €2,126
- Tax, wage and social debts +€1,217
up €1,217 (+28.4%), from €4,290 to €5,507
of which Taxes: +€1,217
- Gross operating margin -€14,421
down €14,421, from €12,586 to -€1,835
- Depreciation -€2,877
down €2,877 (-65.5%), from €4,394 to €1,517
- Taxes -€1,329
down €1,329 (-38.7%), from €3,437 to €2,108
- Financial charges +€491
up €491 (+99.7%), from €492 to €983
- Other operating charges +€195
up €195 (+95.7%), from €204 to €398
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.
Derived cash bridge
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 | €49,774 | €43,044 | -€6,730 | -13.5% |
| Fixed assets | 21/28 | €2,689 | €12,328 | +€9,640 | +359% |
| Tangible fixed assets | 22/27 | €2,689 | €12,328 | +€9,640 | +359% |
| Plant, machinery and equipment | 23 | - | €647 | +€647 | |
| Furniture and vehicles | 24 | €1,424 | €528 | -€896 | -63.0% |
| Other tangible fixed assets | 26 | €1,265 | €11,153 | +€9,889 | +782% |
| Current assets | 29/58 | €47,085 | €30,715 | -€16,370 | -34.8% |
| Amounts receivable within one year | 40/41 | €14,832 | €21,534 | +€6,703 | +45.2% |
| Other amounts receivable | 41 | €14,832 | €21,534 | +€6,703 | +45.2% |
| Cash at bank and in hand | 54/58 | €27,997 | €71 | -€27,926 | -99.7% |
| Deferred charges and accrued income | 490/1 | €4,256 | €9,110 | +€4,853 | +114% |
| Total equity and liabilities | 10/49 | €49,774 | €43,044 | -€6,730 | -13.5% |
| Equity | 10/15 | €39,830 | €32,988 | -€6,842 | -17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,430 | €27,430 | = | 0.0% |
| Distributable reserves | 133 | €27,430 | €27,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,842 | -€6,842 | |
| Amounts payable | 17/49 | €9,944 | €10,056 | +€111 | +1.1% |
| Amounts payable within one year | 42/48 | €9,944 | €7,632 | -€2,312 | -23.3% |
| Trade debts | 44 | €108 | €2,126 | +€2,018 | +1,875% |
| Suppliers | 440/4 | €108 | €2,126 | +€2,018 | +1,875% |
| Taxes, remuneration and social security | 45 | €4,290 | €5,507 | +€1,217 | +28.4% |
| Taxes | 450/3 | €2,290 | €3,507 | +€1,217 | +53.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €5,547 | - | -€5,547 | |
| Accrued charges and deferred income | 492/3 | - | €2,423 | +€2,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,394 | €1,517 | -€2,877 | -65.5% |
| Other operating charges | 640/8 | €204 | €398 | +€195 | +95.7% |
| Gross operating margin | 9900 | €12,586 | -€1,835 | -€14,421 | |
| Operating profit (loss) | 9901 | €7,989 | -€3,751 | -€11,739 | |
| Financial charges | 65/66B | €492 | €983 | +€491 | +99.7% |
| Recurring financial charges | 65 | €492 | €983 | +€491 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | €7,496 | -€4,734 | -€12,230 | |
| Income taxes | 67/77 | €3,437 | €2,108 | -€1,329 | -38.7% |
| Profit (loss) for the period | 9904 | €4,060 | -€6,842 | -€10,902 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,060 | -€6,842 | -€10,902 |
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 15 October 2026 via checked.be.