SIMON AD: 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.
SIMON AD
Largest movements
- Receivables within one year +€2,250
up €2,250 (+20.7%), from €10,868 to €13,118
of which Trade receivables: +€2,250
- Tangible fixed assets -€1,406
down €1,406 (-66.3%), from €2,122 to €716
- Cash -€1,263
down €1,263 (-31.3%), from €4,036 to €2,773
mainly Receivables within one year (-€2,250) and Tax, wage and social debts (-€649)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€4,013
down €4,013 (-74.0%), from €5,419 to €1,406
- Financial income +€2,250
new in 2025: €2,250
- Gross operating margin -€1,200
new in 2025: -€1,200
- Taxes -€649
new in 2025: -€649
- Financial charges +€45
new in 2025: €45
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 | €67,557 | €66,607 | -€951 | -1.4% |
| Fixed assets | 21/28 | €2,122 | €716 | -€1,406 | -66.3% |
| Tangible fixed assets | 22/27 | €2,122 | €716 | -€1,406 | -66.3% |
| Furniture and vehicles | 24 | €2,122 | €716 | -€1,406 | -66.3% |
| Current assets | 29/58 | €65,435 | €65,891 | +€456 | +0.7% |
| Amounts receivable after more than one year | 29 | €50,532 | €50,000 | -€532 | -1.1% |
| Other amounts receivable | 291 | €50,532 | €50,000 | -€532 | -1.1% |
| Amounts receivable within one year | 40/41 | €10,868 | €13,118 | +€2,250 | +20.7% |
| Trade receivables | 40 | €4,100 | €6,350 | +€2,250 | +54.9% |
| Other amounts receivable | 41 | €6,768 | €6,768 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,036 | €2,773 | -€1,263 | -31.3% |
| Total equity and liabilities | 10/49 | €67,557 | €66,607 | -€951 | -1.4% |
| Equity | 10/15 | €66,359 | €66,607 | +€247 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| 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 | €58,299 | €58,547 | +€247 | +0.4% |
| Amounts payable | 17/49 | €1,198 | - | -€1,198 | |
| Amounts payable within one year | 42/48 | €1,198 | - | -€1,198 | |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Taxes, remuneration and social security | 45 | €649 | - | -€649 | |
| Taxes | 450/3 | €649 | - | -€649 | |
| Other amounts payable | 47/48 | €247 | - | -€247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,419 | €1,406 | -€4,013 | -74.0% |
| Gross operating margin | 9900 | - | -€1,200 | -€1,200 | |
| Operating profit (loss) | 9901 | -€5,419 | -€2,606 | +€2,813 | +51.9% |
| Financial income | 75/76B | - | €2,250 | +€2,250 | |
| Recurring financial income | 75 | - | €2,250 | +€2,250 | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | -€5,419 | -€401 | +€5,018 | +92.6% |
| Income taxes | 67/77 | - | -€649 | -€649 | |
| Profit (loss) for the period | 9904 | -€5,419 | €247 | +€5,666 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,419 | €247 | +€5,666 |
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 3 October 2026 via checked.be.