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
- Stocks and contracts -€50,733
down €50,733 (-25.0%), from €203,072 to €152,339
- Tangible fixed assets +€32,064
up €32,064 (+31.9%), from €100,475 to €132,539
of which Furniture and vehicles: +€32,449
- Receivables within one year +€5,938
up €5,938 (+51.7%), from €11,494 to €17,432
of which Trade receivables: +€5,788
- Profit (loss) carried forward +€33,933
up €33,933 (+380%), from €8,938 to €42,870
- Other debts -€31,717
down €31,717 (-33.5%), from €94,645 to €62,928
- Trade debts -€26,873
down €26,873 (-58.6%), from €45,876 to €19,003
- Debts after one year +€15,627
up €15,627 (+38.1%), from €40,963 to €56,590
- Current portion of long-term debt +€12,876
up €12,876 (+70.9%), from €18,172 to €31,048
- Gross operating margin +€10,748
up €10,748 (+16.4%), from €65,421 to €76,169
- Taxes +€5,319
up €5,319 (+1,488%), from €357 to €5,676
- Depreciation +€1,369
up €1,369 (+4.7%), from €29,028 to €30,397
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 | €341,023 | €335,624 | -€5,398 | -1.6% |
| Fixed assets | 21/28 | €108,472 | €142,869 | +€34,397 | +31.7% |
| Intangible fixed assets | 21 | €820 | €3,153 | +€2,333 | +285% |
| Tangible fixed assets | 22/27 | €100,475 | €132,539 | +€32,064 | +31.9% |
| Plant, machinery and equipment | 23 | €1,612 | €1,227 | -€385 | -23.9% |
| Furniture and vehicles | 24 | €98,864 | €131,313 | +€32,449 | +32.8% |
| Financial fixed assets | 28 | €7,177 | €7,177 | = | 0.0% |
| Current assets | 29/58 | €232,551 | €192,755 | -€39,796 | -17.1% |
| Stocks and contracts in progress | 3 | €203,072 | €152,339 | -€50,733 | -25.0% |
| Stocks | 30/36 | €203,072 | €152,339 | -€50,733 | -25.0% |
| Amounts receivable within one year | 40/41 | €11,494 | €17,432 | +€5,938 | +51.7% |
| Trade receivables | 40 | €11,494 | €17,282 | +€5,788 | +50.4% |
| Other amounts receivable | 41 | - | €149 | +€149 | |
| Cash at bank and in hand | 54/58 | €6,729 | €9,258 | +€2,529 | +37.6% |
| Deferred charges and accrued income | 490/1 | €11,256 | €13,726 | +€2,470 | +21.9% |
| Total equity and liabilities | 10/49 | €341,023 | €335,624 | -€5,398 | -1.6% |
| Equity | 10/15 | €109,754 | €143,687 | +€33,933 | +30.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €817 | €817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €817 | €817 | = | 0.0% |
| Legal reserve | 130 | €817 | €817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,938 | €42,870 | +€33,933 | +380% |
| Amounts payable | 17/49 | €231,268 | €191,937 | -€39,331 | -17.0% |
| Amounts payable after more than one year | 17 | €40,963 | €56,590 | +€15,627 | +38.1% |
| Financial debts | 170/4 | €40,963 | €56,590 | +€15,627 | +38.1% |
| Amounts payable within one year | 42/48 | €190,305 | €135,347 | -€54,958 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €18,172 | €31,048 | +€12,876 | +70.9% |
| Trade debts | 44 | €45,876 | €19,003 | -€26,873 | -58.6% |
| Suppliers | 440/4 | €45,876 | €19,003 | -€26,873 | -58.6% |
| Advances received on contracts in progress | 46 | €24,234 | €16,692 | -€7,542 | -31.1% |
| Taxes, remuneration and social security | 45 | €7,378 | €5,676 | -€1,702 | -23.1% |
| Taxes | 450/3 | €7,378 | €5,676 | -€1,702 | -23.1% |
| Other amounts payable | 47/48 | €94,645 | €62,928 | -€31,717 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,028 | €30,397 | +€1,369 | +4.7% |
| Other operating charges | 640/8 | €1,387 | €1,000 | -€387 | -27.9% |
| Non-recurring operating charges | 66A | €4,985 | - | -€4,985 | |
| Gross operating margin | 9900 | €65,421 | €76,169 | +€10,748 | +16.4% |
| Operating profit (loss) | 9901 | €30,020 | €44,772 | +€14,751 | +49.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,374 | €5,163 | -€211 | -3.9% |
| Recurring financial charges | 65 | €5,374 | €4,343 | -€1,031 | -19.2% |
| Non-recurring financial charges | 66B | - | €820 | +€820 | |
| Profit (loss) for the period before taxes | 9903 | €24,647 | €39,609 | +€14,962 | +60.7% |
| Income taxes | 67/77 | €357 | €5,676 | +€5,319 | +1,488% |
| Profit (loss) for the period | 9904 | €24,289 | €33,933 | +€9,643 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,289 | €33,933 | +€9,643 | +39.7% |
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 22 October 2026 via checked.be.