SIMON & Fils: 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 & Fils
Largest movements
- Tangible fixed assets +€96,126
up €96,126 (+3,387%), from €2,838 to €98,964
of which Furniture and vehicles: +€96,530
- Cash -€20,994
down €20,994 (-84.8%), from €24,751 to €3,758
mainly Investment in fixed assets (net) (-€114,275) and Trade debts (-€24,887)
- Receivables within one year -€10,625
down €10,625 (-16.7%), from €63,691 to €53,066
of which Other amounts receivable: -€26,916
- Stocks and contracts -€6,989
down €6,989 (-35.7%), from €19,551 to €12,562
of which Contracts in progress: -€6,800
- Debts after one year +€66,781
up €66,781 (+1,793%), from €3,725 to €70,506
- Trade debts -€24,887
down €24,887 (-72.5%), from €34,329 to €9,442
- Advances received -€16,764
no longer reported in 2025 (was €16,764)
- Current portion of long-term debt +€15,802
up €15,802 (+387%), from €4,079 to €19,881
- Profit (loss) carried forward +€14,037
up €14,037 (+63.6%), from €22,065 to €36,101
- Gross operating margin +€28,648
up €28,648 (+22.5%), from €127,336 to €155,984
- Staff costs +€11,290
up €11,290 (+10.9%), from €103,452 to €114,743
- Depreciation +€2,923
up €2,923 (+19.2%), from €15,227 to €18,149
- Financial charges +€1,856
up €1,856 (+89.6%), from €2,071 to €3,927
- Financial income -€1,759
down €1,759 (-99.8%), from €1,762 to €4
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.
Derived cash bridge
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 | €112,708 | €169,184 | +€56,476 | +50.1% |
| Fixed assets | 21/28 | €2,838 | €98,964 | +€96,126 | +3,387% |
| Tangible fixed assets | 22/27 | €2,838 | €98,964 | +€96,126 | +3,387% |
| Plant, machinery and equipment | 23 | €2,022 | €1,617 | -€404 | -20.0% |
| Furniture and vehicles | 24 | €816 | €97,346 | +€96,530 | +11,829% |
| Current assets | 29/58 | €109,870 | €70,221 | -€39,649 | -36.1% |
| Stocks and contracts in progress | 3 | €19,551 | €12,562 | -€6,989 | -35.7% |
| Stocks | 30/36 | €2,536 | €2,347 | -€189 | -7.5% |
| Contracts in progress | 37 | €17,015 | €10,215 | -€6,800 | -40.0% |
| Amounts receivable within one year | 40/41 | €63,691 | €53,066 | -€10,625 | -16.7% |
| Trade receivables | 40 | €24,802 | €41,093 | +€16,291 | +65.7% |
| Other amounts receivable | 41 | €38,889 | €11,973 | -€26,916 | -69.2% |
| Cash at bank and in hand | 54/58 | €24,751 | €3,758 | -€20,994 | -84.8% |
| Deferred charges and accrued income | 490/1 | €1,876 | €835 | -€1,041 | -55.5% |
| Total equity and liabilities | 10/49 | €112,708 | €169,184 | +€56,476 | +50.1% |
| Equity | 10/15 | €41,650 | €55,687 | +€14,037 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €985 | €985 | = | 0.0% |
| Distributable reserves | 133 | €985 | €985 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,065 | €36,101 | +€14,037 | +63.6% |
| Amounts payable | 17/49 | €71,058 | €113,498 | +€42,440 | +59.7% |
| Amounts payable after more than one year | 17 | €3,725 | €70,506 | +€66,781 | +1,793% |
| Financial debts | 170/4 | €3,725 | €70,506 | +€66,781 | +1,793% |
| Amounts payable within one year | 42/48 | €67,333 | €42,991 | -€24,341 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €4,079 | €19,881 | +€15,802 | +387% |
| Trade debts | 44 | €34,329 | €9,442 | -€24,887 | -72.5% |
| Suppliers | 440/4 | €34,329 | €9,442 | -€24,887 | -72.5% |
| Advances received on contracts in progress | 46 | €16,764 | - | -€16,764 | |
| Taxes, remuneration and social security | 45 | €12,161 | €4,577 | -€7,584 | -62.4% |
| Taxes | 450/3 | €9,401 | €4,577 | -€4,824 | -51.3% |
| Remuneration and social security | 454/9 | €2,761 | - | -€2,761 | |
| Other amounts payable | 47/48 | - | €9,092 | +€9,092 | |
| Remuneration, social security and pensions | 62 | €103,452 | €114,743 | +€11,290 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,227 | €18,149 | +€2,923 | +19.2% |
| Other operating charges | 640/8 | €653 | €488 | -€164 | -25.2% |
| Gross operating margin | 9900 | €127,336 | €155,984 | +€28,648 | +22.5% |
| Operating profit (loss) | 9901 | €8,004 | €22,603 | +€14,599 | +182% |
| Financial income | 75/76B | €1,762 | €4 | -€1,759 | -99.8% |
| Recurring financial income | 75 | €1,762 | €4 | -€1,759 | -99.8% |
| Financial charges | 65/66B | €2,071 | €3,927 | +€1,856 | +89.6% |
| Recurring financial charges | 65 | €2,071 | €3,927 | +€1,856 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €7,695 | €18,680 | +€10,984 | +143% |
| Income taxes | 67/77 | €4,088 | €4,643 | +€555 | +13.6% |
| Profit (loss) for the period | 9904 | €3,607 | €14,037 | +€10,430 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €3,607 | €14,037 | +€10,430 | +289% |
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 28 October 2026 via checked.be.