SIMON CONSULT: 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 CONSULT
Largest movements
- Cash +€773
up €773 (+3.0%), from €25,442 to €26,215
mainly Net result for the year (+€700) and Receivables within one year (+€321)
- Receivables within one year -€321
down €321 (-16.6%), from €1,930 to €1,609
- Profit (loss) carried forward +€666
up €666 (+4.0%), from €16,624 to €17,290
- Turnover +€2,129
new in 2024: €2,129
- Purchases and services +€1,395
new in 2024: €1,395
- Gross operating margin +€426
up €426 (+138.3%), from €308 to €734
- Financial income +€59
up €59 (+89.4%), from €66 to €125
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,372 | €28,088 | +€716 | +2.6% |
| Current assets | 29/58 | €27,372 | €28,088 | +€716 | +2.6% |
| Amounts receivable after more than one year | 29 | - | €264 | +€264 | |
| Other amounts receivable | 291 | - | €264 | +€264 | |
| Amounts receivable within one year | 40/41 | €1,930 | €1,609 | -€321 | -16.6% |
| Trade receivables | 40 | €1,930 | €1,609 | -€321 | -16.6% |
| Cash at bank and in hand | 54/58 | €25,442 | €26,215 | +€773 | +3.0% |
| Total equity and liabilities | 10/49 | €27,372 | €28,088 | +€716 | +2.6% |
| Equity | 10/15 | €23,908 | €24,609 | +€701 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €1,084 | €1,119 | +€35 | +3.2% |
| Non-distributable reserves | 130/1 | €1,084 | €1,119 | +€35 | +3.2% |
| Legal reserve | 130 | - | €1,119 | +€1,119 | |
| Reserves not available under the articles | 1311 | €1,084 | - | -€1,084 | |
| Profit (loss) carried forward | 14 | €16,624 | €17,290 | +€666 | +4.0% |
| Amounts payable | 17/49 | €3,464 | €3,479 | +€15 | +0.4% |
| Amounts payable within one year | 42/48 | €3,464 | €3,479 | +€15 | +0.4% |
| Trade debts | 44 | €384 | €387 | +€3 | +0.8% |
| Suppliers | 440/4 | €384 | €387 | +€3 | +0.8% |
| Taxes, remuneration and social security | 45 | €320 | €251 | -€69 | -21.6% |
| Taxes | 450/3 | €320 | €251 | -€69 | -21.6% |
| Other amounts payable | 47/48 | €2,760 | €2,841 | +€81 | +2.9% |
| Turnover | 70 | - | €2,129 | +€2,129 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,395 | +€1,395 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €308 | €734 | +€426 | +138.3% |
| Operating profit (loss) | 9901 | €308 | €734 | +€426 | +138.3% |
| Financial income | 75/76B | €66 | €125 | +€59 | +89.4% |
| Recurring financial income | 75 | €66 | €125 | +€59 | +89.4% |
| Financial charges | 65/66B | €152 | €141 | -€11 | -7.2% |
| Recurring financial charges | 65 | €152 | €141 | -€11 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €222 | €718 | +€496 | +223.4% |
| Income taxes | 67/77 | €20 | €18 | -€2 | -10.0% |
| Profit (loss) for the period | 9904 | €202 | €700 | +€498 | +246.5% |
| Profit (loss) for the period to be appropriated | 9905 | €202 | €700 | +€498 | +246.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.