SIMON & Cie: 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 & Cie
Largest movements
- Receivables within one year -€19,531
down €19,531 (-75.9%), from €25,739 to €6,208
- Cash -€16,660
down €16,660 (-36.2%), from €46,079 to €29,419
mainly Investment in fixed assets (net) (-€28,418) and Advances received (-€22,994)
- Stocks and contracts -€5,000
no longer reported in 2025 (was €5,000)
- Advances received -€22,994
no longer reported in 2025 (was €22,994)
- Debts after one year -€15,229
down €15,229 (-8.4%), from €181,168 to €165,939
- Reserves +€11,981
up €11,981 (+39.7%), from €30,216 to €42,197
- Trade debts -€8,242
down €8,242 (-45.3%), from €18,195 to €9,953
- Staff costs -€24,298
down €24,298 (-30.9%), from €78,597 to €54,299
- Depreciation +€16,942
up €16,942 (+155.3%), from €10,906 to €27,848
- Gross operating margin -€8,205
down €8,205 (-7.1%), from €115,740 to €107,535
- Financial charges +€2,371
up €2,371 (+50.2%), from €4,727 to €7,098
- Taxes +€1,335
up €1,335 (+27.2%), from €4,909 to €6,244
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 | €362,232 | €325,173 | -€37,059 | -10.2% |
| Fixed assets | 21/28 | €279,659 | €280,229 | +€570 | +0.2% |
| Tangible fixed assets | 22/27 | €277,929 | €278,499 | +€570 | +0.2% |
| Land and buildings | 22 | €153,274 | €146,106 | -€7,168 | -4.7% |
| Plant, machinery and equipment | 23 | €121,748 | €111,102 | -€10,646 | -8.7% |
| Furniture and vehicles | 24 | €2,907 | €21,291 | +€18,384 | +632.4% |
| Financial fixed assets | 28 | €1,730 | €1,730 | = | 0.0% |
| Current assets | 29/58 | €82,573 | €44,944 | -€37,629 | -45.6% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Contracts in progress | 37 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €25,739 | €6,208 | -€19,531 | -75.9% |
| Other amounts receivable | 41 | €25,739 | €6,208 | -€19,531 | -75.9% |
| Cash at bank and in hand | 54/58 | €46,079 | €29,419 | -€16,660 | -36.2% |
| Deferred charges and accrued income | 490/1 | €5,755 | €9,317 | +€3,562 | +61.9% |
| Total equity and liabilities | 10/49 | €362,232 | €325,173 | -€37,059 | -10.2% |
| Equity | 10/15 | €110,135 | €121,708 | +€11,573 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,216 | €42,197 | +€11,981 | +39.7% |
| Distributable reserves | 133 | €30,216 | €42,197 | +€11,981 | +39.7% |
| Profit (loss) carried forward | 14 | €66,315 | €66,315 | = | 0.0% |
| Investment grants | 15 | €7,404 | €6,996 | -€408 | -5.5% |
| Amounts payable | 17/49 | €252,097 | €203,465 | -€48,632 | -19.3% |
| Amounts payable after more than one year | 17 | €181,168 | €165,939 | -€15,229 | -8.4% |
| Financial debts | 170/4 | €181,168 | €165,939 | -€15,229 | -8.4% |
| Amounts payable within one year | 42/48 | €67,392 | €37,297 | -€30,095 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €14,774 | €15,228 | +€454 | +3.1% |
| Trade debts | 44 | €18,195 | €9,953 | -€8,242 | -45.3% |
| Suppliers | 440/4 | €18,195 | €9,953 | -€8,242 | -45.3% |
| Advances received on contracts in progress | 46 | €22,994 | - | -€22,994 | |
| Taxes, remuneration and social security | 45 | €11,336 | €11,333 | -€3 | 0.0% |
| Taxes | 450/3 | €8,056 | €11,123 | +€3,067 | +38.1% |
| Remuneration and social security | 454/9 | €3,280 | €210 | -€3,070 | -93.6% |
| Other amounts payable | 47/48 | €93 | €783 | +€690 | +741.9% |
| Accrued charges and deferred income | 492/3 | €3,537 | €229 | -€3,308 | -93.5% |
| Non-recurring operating income | 76A | - | €93 | +€93 | |
| Remuneration, social security and pensions | 62 | €78,597 | €54,299 | -€24,298 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,906 | €27,848 | +€16,942 | +155.3% |
| Other operating charges | 640/8 | €1,346 | €1,340 | -€6 | -0.4% |
| Gross operating margin | 9900 | €115,740 | €107,535 | -€8,205 | -7.1% |
| Operating profit (loss) | 9901 | €24,891 | €24,048 | -€843 | -3.4% |
| Financial income | 75/76B | €611 | €1,275 | +€664 | +108.7% |
| Recurring financial income | 75 | €611 | €1,275 | +€664 | +108.7% |
| Financial charges | 65/66B | €4,727 | €7,098 | +€2,371 | +50.2% |
| Recurring financial charges | 65 | €4,727 | €7,098 | +€2,371 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €20,775 | €18,225 | -€2,550 | -12.3% |
| Income taxes | 67/77 | €4,909 | €6,244 | +€1,335 | +27.2% |
| Profit (loss) for the period | 9904 | €15,866 | €11,981 | -€3,885 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,866 | €11,981 | -€3,885 | -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 1 October 2026 via checked.be.