SIMOMED: 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.
SIMOMED
Largest movements
- Cash +€76,928
up €76,928 (+28.3%), from €271,575 to €348,503
mainly Net result for the year (+€142,880) and Other debts (+€78,873)
- Current investments +€65,617
up €65,617 (+469%), from €13,982 to €79,599
- Tangible fixed assets -€33,420
down €33,420 (-11.7%), from €284,953 to €251,533
of which Furniture and vehicles: -€19,951
- Other debts +€78,873
up €78,873, from €0 to €78,873
- Reserves +€25,153
up €25,153 (+4.2%), from €603,900 to €629,053
- Depreciation +€15,271
up €15,271 (+68.2%), from €22,384 to €37,655
- Gross operating margin -€5,920
down €5,920 (-2.5%), from €234,259 to €228,339
- Taxes -€4,183
down €4,183 (-8.7%), from €47,864 to €43,681
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 | €609,913 | €716,794 | +€106,881 | +17.5% |
| Fixed assets | 21/28 | €284,953 | €251,533 | -€33,420 | -11.7% |
| Tangible fixed assets | 22/27 | €284,953 | €251,533 | -€33,420 | -11.7% |
| Land and buildings | 22 | €193,764 | €176,367 | -€17,397 | -9.0% |
| Furniture and vehicles | 24 | €89,258 | €69,307 | -€19,951 | -22.4% |
| Other tangible fixed assets | 26 | €1,931 | €5,859 | +€3,928 | +203% |
| Current assets | 29/58 | €324,960 | €465,261 | +€140,301 | +43.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,829 | €7,514 | -€3,315 | -30.6% |
| Trade receivables | 40 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €10,779 | €7,514 | -€3,265 | -30.3% |
| Current investments | 50/53 | €13,982 | €79,599 | +€65,617 | +469% |
| Cash at bank and in hand | 54/58 | €271,575 | €348,503 | +€76,928 | +28.3% |
| Deferred charges and accrued income | 490/1 | €28,574 | €29,645 | +€1,071 | +3.7% |
| Total equity and liabilities | 10/49 | €609,913 | €716,794 | +€106,881 | +17.5% |
| Equity | 10/15 | €609,913 | €635,146 | +€25,233 | +4.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €603,900 | €629,053 | +€25,153 | +4.2% |
| Distributable reserves | 133 | €603,900 | €629,053 | +€25,153 | +4.2% |
| Profit (loss) carried forward | 14 | €13 | €93 | +€80 | +615% |
| Amounts payable | 17/49 | €0 | €81,648 | +€81,648 | |
| Amounts payable within one year | 42/48 | €0 | €81,648 | +€81,648 | |
| Trade debts | 44 | €0 | €675 | +€675 | |
| Suppliers | 440/4 | - | €675 | +€675 | |
| Taxes, remuneration and social security | 45 | €0 | €2,100 | +€2,100 | |
| Taxes | 450/3 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €0 | €78,873 | +€78,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,384 | €37,655 | +€15,271 | +68.2% |
| Other operating charges | 640/8 | €5,242 | €3,928 | -€1,314 | -25.1% |
| Gross operating margin | 9900 | €234,259 | €228,339 | -€5,920 | -2.5% |
| Operating profit (loss) | 9901 | €206,633 | €186,756 | -€19,877 | -9.6% |
| Financial income | 75/76B | €629 | €0 | -€629 | -100% |
| Recurring financial income | 75 | €629 | €0 | -€629 | -100% |
| Financial charges | 65/66B | €89 | €195 | +€106 | +119% |
| Recurring financial charges | 65 | €89 | €195 | +€106 | +119% |
| Profit (loss) for the period before taxes | 9903 | €207,173 | €186,561 | -€20,612 | -9.9% |
| Income taxes | 67/77 | €47,864 | €43,681 | -€4,183 | -8.7% |
| Profit (loss) for the period | 9904 | €159,309 | €142,880 | -€16,429 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €159,309 | €142,880 | -€16,429 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.