Simon Consulting: 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 Consulting
Largest movements
- Cash +€25,203
up €25,203 (+182.5%), from €13,812 to €39,015
mainly Net result for the year (+€36,338) and Tax, wage and social debts (+€12,147)
- Receivables within one year +€24,852
up €24,852 (+3766.5%), from €660 to €25,511
- Profit (loss) carried forward +€36,338
up €36,338 (+476.3%), from €7,630 to €43,968
- Tax, wage and social debts +€12,147
up €12,147 (+296.7%), from €4,094 to €16,241
- Trade debts +€1,297
up €1,297 (+232.8%), from €557 to €1,855
- Gross operating margin +€36,606
up €36,606 (+381.1%), from €9,605 to €46,211
- Taxes +€7,188
up €7,188 (+373.9%), from €1,922 to €9,110
- Financial charges +€559
up €559 (+1986.7%), from €28 to €587
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 | €14,472 | €64,527 | +€50,055 | +345.9% |
| Current assets | 29/58 | €14,472 | €64,527 | +€50,055 | +345.9% |
| Amounts receivable within one year | 40/41 | €660 | €25,511 | +€24,852 | +3766.5% |
| Trade receivables | 40 | €660 | €25,511 | +€24,852 | +3766.5% |
| Cash at bank and in hand | 54/58 | €13,812 | €39,015 | +€25,203 | +182.5% |
| Total equity and liabilities | 10/49 | €14,472 | €64,527 | +€50,055 | +345.9% |
| Equity | 10/15 | €9,630 | €45,968 | +€36,338 | +377.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,630 | €43,968 | +€36,338 | +476.3% |
| Amounts payable | 17/49 | €4,842 | €18,558 | +€13,717 | +283.3% |
| Amounts payable within one year | 42/48 | €4,842 | €18,558 | +€13,717 | +283.3% |
| Trade debts | 44 | €557 | €1,855 | +€1,297 | +232.8% |
| Suppliers | 440/4 | €557 | €1,855 | +€1,297 | +232.8% |
| Taxes, remuneration and social security | 45 | €4,094 | €16,241 | +€12,147 | +296.7% |
| Taxes | 450/3 | €4,094 | €16,241 | +€12,147 | +296.7% |
| Other amounts payable | 47/48 | €190 | €463 | +€273 | +143.6% |
| Other operating charges | 640/8 | - | €175 | +€175 | |
| Non-recurring operating charges | 66A | €25 | - | -€25 | |
| Gross operating margin | 9900 | €9,605 | €46,211 | +€36,606 | +381.1% |
| Operating profit (loss) | 9901 | €9,580 | €46,036 | +€36,455 | +380.5% |
| Financial charges | 65/66B | €28 | €587 | +€559 | +1986.7% |
| Recurring financial charges | 65 | €28 | €587 | +€559 | +1986.7% |
| Profit (loss) for the period before taxes | 9903 | €9,552 | €45,449 | +€35,896 | +375.8% |
| Income taxes | 67/77 | €1,922 | €9,110 | +€7,188 | +373.9% |
| Profit (loss) for the period | 9904 | €7,630 | €36,338 | +€28,708 | +376.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,630 | €36,338 | +€28,708 | +376.3% |
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 4 October 2026 via checked.be.