SIMON COCU: 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 COCU
Largest movements
- Cash +€29,879
up €29,879 (+68.7%), from €43,472 to €73,351
mainly Depreciation (+€22,785) and Net result for the year (+€9,651)
- Tangible fixed assets -€21,921
down €21,921 (-63.7%), from €34,400 to €12,479
of which Furniture and vehicles: -€19,217
- Receivables within one year -€3,701
down €3,701 (-46.6%), from €7,946 to €4,245
of which Other amounts receivable: -€4,151
- Reserves +€8,818
up €8,818 (+14.3%), from €61,500 to €70,318
- Debts after one year -€5,722
down €5,722 (-35.2%), from €16,269 to €10,548
- Depreciation +€15,528
up €15,528 (+214.0%), from €7,257 to €22,785
- Taxes -€3,669
down €3,669 (-47.7%), from €7,685 to €4,015
- Gross operating margin +€2,404
up €2,404 (+6.8%), from €35,322 to €37,726
- Other operating charges +€400
up €400 (+376.2%), from €106 to €506
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 | €86,079 | €90,074 | +€3,995 | +4.6% |
| Fixed assets | 21/28 | €34,400 | €12,479 | -€21,921 | -63.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €34,400 | €12,479 | -€21,921 | -63.7% |
| Plant, machinery and equipment | 23 | €5,634 | €2,931 | -€2,704 | -48.0% |
| Furniture and vehicles | 24 | €28,766 | €9,548 | -€19,217 | -66.8% |
| Current assets | 29/58 | €51,679 | €77,595 | +€25,916 | +50.1% |
| Amounts receivable within one year | 40/41 | €7,946 | €4,245 | -€3,701 | -46.6% |
| Trade receivables | 40 | €700 | €1,150 | +€450 | +64.3% |
| Other amounts receivable | 41 | €7,246 | €3,095 | -€4,151 | -57.3% |
| Cash at bank and in hand | 54/58 | €43,472 | €73,351 | +€29,879 | +68.7% |
| Deferred charges and accrued income | 490/1 | €261 | - | -€261 | |
| Total equity and liabilities | 10/49 | €86,079 | €90,074 | +€3,995 | +4.6% |
| Equity | 10/15 | €61,881 | €70,698 | +€8,818 | +14.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €61,500 | €70,318 | +€8,818 | +14.3% |
| Distributable reserves | 133 | €61,500 | €70,318 | +€8,818 | +14.3% |
| Profit (loss) carried forward | 14 | €380 | €380 | = | 0.0% |
| Amounts payable | 17/49 | €24,199 | €19,376 | -€4,822 | -19.9% |
| Amounts payable after more than one year | 17 | €16,269 | €10,548 | -€5,722 | -35.2% |
| Financial debts | 170/4 | €16,269 | €10,548 | -€5,722 | -35.2% |
| Amounts payable within one year | 42/48 | €7,476 | €8,375 | +€899 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €5,510 | €5,722 | +€212 | +3.8% |
| Trade debts | 44 | €135 | €614 | +€478 | +353.0% |
| Suppliers | 440/4 | €135 | €614 | +€478 | +353.0% |
| Taxes, remuneration and social security | 45 | €650 | €545 | -€105 | -16.2% |
| Taxes | 450/3 | €650 | €545 | -€105 | -16.2% |
| Other amounts payable | 47/48 | €1,181 | €1,494 | +€314 | +26.6% |
| Accrued charges and deferred income | 492/3 | €454 | €454 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,257 | €22,785 | +€15,528 | +214.0% |
| Other operating charges | 640/8 | €106 | €506 | +€400 | +376.2% |
| Gross operating margin | 9900 | €35,322 | €37,726 | +€2,404 | +6.8% |
| Operating profit (loss) | 9901 | €27,959 | €14,435 | -€13,523 | -48.4% |
| Financial income | 75/76B | €105 | €16 | -€90 | -85.1% |
| Recurring financial income | 75 | €105 | €16 | -€90 | -85.1% |
| Financial charges | 65/66B | €999 | €785 | -€214 | -21.4% |
| Recurring financial charges | 65 | €999 | €785 | -€214 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €27,065 | €13,666 | -€13,399 | -49.5% |
| Income taxes | 67/77 | €7,685 | €4,015 | -€3,669 | -47.7% |
| Profit (loss) for the period | 9904 | €19,380 | €9,651 | -€9,730 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,380 | €9,651 | -€9,730 | -50.2% |
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 7 October 2026 via checked.be.