SIMON - DECAESTECKER: 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 - DECAESTECKER
Largest movements
- Cash +€1,286
up €1,286 (+2.1%), from €62,012 to €63,298
mainly Trade debts (+€743) and Depreciation (+€625)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,483
down €2,483 (-35.7%), from €6,949 to €4,466
- Taxes -€668
down €668 (-71.8%), from €930 to €262
- Depreciation -€244
down €244 (-28.0%), from €869 to €625
- Financial charges +€141
up €141 (+45.2%), from €312 to €453
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 | €77,277 | €78,191 | +€914 | +1.2% |
| Fixed assets | 21/28 | €14,347 | €13,722 | -€625 | -4.4% |
| Tangible fixed assets | 22/27 | €14,347 | €13,722 | -€625 | -4.4% |
| Land and buildings | 22 | €12,758 | €12,758 | = | 0.0% |
| Furniture and vehicles | 24 | €1,080 | €666 | -€414 | -38.3% |
| Other tangible fixed assets | 26 | €509 | €298 | -€211 | -41.5% |
| Current assets | 29/58 | €62,929 | €64,469 | +€1,540 | +2.4% |
| Amounts receivable within one year | 40/41 | €598 | €711 | +€113 | +19.0% |
| Other amounts receivable | 41 | €598 | €711 | +€113 | +19.0% |
| Cash at bank and in hand | 54/58 | €62,012 | €63,298 | +€1,286 | +2.1% |
| Deferred charges and accrued income | 490/1 | €320 | €460 | +€140 | +43.9% |
| Total equity and liabilities | 10/49 | €77,277 | €78,191 | +€914 | +1.2% |
| Equity | 10/15 | €71,515 | €71,417 | -€98 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,915 | €52,817 | -€98 | -0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,055 | €50,957 | -€98 | -0.2% |
| Amounts payable | 17/49 | €5,762 | €6,774 | +€1,012 | +17.6% |
| Amounts payable within one year | 42/48 | €5,168 | €6,158 | +€990 | +19.2% |
| Trade debts | 44 | €157 | €900 | +€743 | +473.5% |
| Suppliers | 440/4 | €157 | €900 | +€743 | +473.5% |
| Other amounts payable | 47/48 | €5,011 | €5,257 | +€246 | +4.9% |
| Accrued charges and deferred income | 492/3 | €594 | €616 | +€23 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €625 | -€244 | -28.0% |
| Other operating charges | 640/8 | €3,540 | €3,508 | -€32 | -0.9% |
| Gross operating margin | 9900 | €6,949 | €4,466 | -€2,483 | -35.7% |
| Operating profit (loss) | 9901 | €2,540 | €333 | -€2,207 | -86.9% |
| Financial income | 75/76B | €225 | €285 | +€60 | +26.6% |
| Recurring financial income | 75 | €225 | €285 | +€60 | +26.6% |
| Financial charges | 65/66B | €312 | €453 | +€141 | +45.2% |
| Recurring financial charges | 65 | €312 | €453 | +€141 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €2,452 | €164 | -€2,288 | -93.3% |
| Income taxes | 67/77 | €930 | €262 | -€668 | -71.8% |
| Profit (loss) for the period | 9904 | €1,522 | -€98 | -€1,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,522 | -€98 | -€1,620 |
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 29 September 2026 via checked.be.