SIMON ELECTRICITE: what changed
Two financial 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 ELECTRICITE
Largest movements
- Cash +€17,557
up €17,557 (+106.6%), from €16,466 to €34,022
mainly Other debts (+€21,766) and Net result for the year (+€12,657)
- Deferred charges and accrued income -€2,145
down €2,145 (-70.1%), from €3,062 to €916
- Tangible fixed assets +€1,971
up €1,971 (+166.7%), from €1,183 to €3,154
of which Plant, machinery and equipment: +€2,277
- Receivables within one year +€777
up €777 (+5.2%), from €15,067 to €15,844
of which Other amounts receivable: +€436
- Other debts +€21,766
new in 2025: €21,766
- Contributions -€19,460
down €19,460 (-95.1%), from €20,460 to €1,000
- Profit (loss) carried forward +€12,657
up €12,657 (+261.8%), from €4,835 to €17,492
- Tax, wage and social debts +€4,057
up €4,057 (+115.3%), from €3,517 to €7,574
- Trade debts -€860
down €860 (-13.1%), from €6,558 to €5,698
- Gross operating margin +€6,380
up €6,380 (+46.0%), from €13,872 to €20,251
- Taxes +€3,231
up €3,231 (+94.8%), from €3,407 to €6,638
- Other operating charges -€1,497
down €1,497 (-72.0%), from €2,080 to €583
- Financial income +€486
up €486 (+1417.9%), from €34 to €520
- Depreciation +€377
up €377 (+937.3%), from €40 to €417
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 | €37,439 | €55,599 | +€18,160 | +48.5% |
| Fixed assets | 21/28 | €2,720 | €4,691 | +€1,971 | +72.5% |
| Tangible fixed assets | 22/27 | €1,183 | €3,154 | +€1,971 | +166.7% |
| Plant, machinery and equipment | 23 | - | €2,277 | +€2,277 | |
| Furniture and vehicles | 24 | €1,183 | €877 | -€306 | -25.8% |
| Financial fixed assets | 28 | €1,537 | €1,537 | = | 0.0% |
| Current assets | 29/58 | €34,719 | €50,908 | +€16,189 | +46.6% |
| Stocks and contracts in progress | 3 | €125 | €125 | = | 0.0% |
| Stocks | 30/36 | €125 | €125 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,067 | €15,844 | +€777 | +5.2% |
| Trade receivables | 40 | €9,986 | €10,327 | +€342 | +3.4% |
| Other amounts receivable | 41 | €5,081 | €5,517 | +€436 | +8.6% |
| Cash at bank and in hand | 54/58 | €16,466 | €34,022 | +€17,557 | +106.6% |
| Deferred charges and accrued income | 490/1 | €3,062 | €916 | -€2,145 | -70.1% |
| Total equity and liabilities | 10/49 | €37,439 | €55,599 | +€18,160 | +48.5% |
| Equity | 10/15 | €25,295 | €18,492 | -€6,803 | -26.9% |
| Contributions | 10/11 | €20,460 | €1,000 | -€19,460 | -95.1% |
| Profit (loss) carried forward | 14 | €4,835 | €17,492 | +€12,657 | +261.8% |
| Amounts payable | 17/49 | €12,144 | €37,107 | +€24,963 | +205.6% |
| Amounts payable within one year | 42/48 | €12,144 | €37,107 | +€24,963 | +205.6% |
| Current portion of amounts payable after more than one year | 42 | €2,069 | €2,069 | = | 0.0% |
| Trade debts | 44 | €6,558 | €5,698 | -€860 | -13.1% |
| Suppliers | 440/4 | €6,558 | €5,698 | -€860 | -13.1% |
| Taxes, remuneration and social security | 45 | €3,517 | €7,574 | +€4,057 | +115.3% |
| Taxes | 450/3 | €3,517 | €7,574 | +€4,057 | +115.3% |
| Other amounts payable | 47/48 | - | €21,766 | +€21,766 | |
| Non-recurring operating income | 76A | €5,000 | €7,500 | +€2,500 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40 | €417 | +€377 | +937.3% |
| Other operating charges | 640/8 | €2,080 | €583 | -€1,497 | -72.0% |
| Non-recurring operating charges | 66A | €98 | €289 | +€191 | +195.0% |
| Gross operating margin | 9900 | €13,872 | €20,251 | +€6,380 | +46.0% |
| Operating profit (loss) | 9901 | €11,654 | €18,962 | +€7,308 | +62.7% |
| Financial income | 75/76B | €34 | €520 | +€486 | +1417.9% |
| Recurring financial income | 75 | €34 | €520 | +€486 | +1417.9% |
| Financial charges | 65/66B | €147 | €187 | +€40 | +27.4% |
| Recurring financial charges | 65 | €147 | €187 | +€40 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €11,541 | €19,295 | +€7,754 | +67.2% |
| Income taxes | 67/77 | €3,407 | €6,638 | +€3,231 | +94.8% |
| Profit (loss) for the period | 9904 | €8,134 | €12,657 | +€4,524 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,134 | €12,657 | +€4,524 | +55.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.