Simon GN: 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 GN
Largest movements
- Tangible fixed assets -€65,104
no longer reported in 2024 (was €65,104)
of which Other tangible fixed assets: -€41,639
- Stocks and contracts -€22,496
no longer reported in 2024 (was €22,496)
- Intangible fixed assets -€8,225
no longer reported in 2024 (was €8,225)
- Receivables within one year +€8,191
up €8,191 (+62.1%), from €13,194 to €21,385
- Reserves -€33,132
down €33,132 (-86.6%), from €38,239 to €5,107
- Other debts -€17,983
no longer reported in 2024 (was €17,983)
- Trade debts -€17,820
no longer reported in 2024 (was €17,820)
- Tax, wage and social debts -€7,561
down €7,561 (-54.3%), from €13,935 to €6,374
of which Taxes: -€7,297
- Current portion of long-term debt -€5,853
down €5,853 (-91.9%), from €6,372 to €519
- Turnover -€113,024
down €113,024 (-58.7%), from €192,417 to €79,392
- Purchases and services -€85,558
down €85,558 (-56.6%), from €151,154 to €65,596
- Gross operating margin -€26,057
down €26,057 (-53.7%), from €48,550 to €22,493
- Depreciation -€13,803
no longer reported in 2024 (was €13,803)
- Staff costs -€11,885
down €11,885 (-63.5%), from €18,723 to €6,837
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.
Derived cash bridge
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 | €119,438 | €31,627 | -€87,811 | -73.5% |
| Fixed assets | 21/28 | €81,951 | €8,622 | -€73,329 | -89.5% |
| Intangible fixed assets | 21 | €8,225 | - | -€8,225 | |
| Tangible fixed assets | 22/27 | €65,104 | - | -€65,104 | |
| Plant, machinery and equipment | 23 | €18,793 | - | -€18,793 | |
| Furniture and vehicles | 24 | €4,671 | - | -€4,671 | |
| Other tangible fixed assets | 26 | €41,639 | - | -€41,639 | |
| Financial fixed assets | 28 | €8,622 | €8,622 | = | 0.0% |
| Current assets | 29/58 | €37,487 | €23,004 | -€14,483 | -38.6% |
| Stocks and contracts in progress | 3 | €22,496 | - | -€22,496 | |
| Stocks | 30/36 | €22,496 | - | -€22,496 | |
| Amounts receivable within one year | 40/41 | €13,194 | €21,385 | +€8,191 | +62.1% |
| Other amounts receivable | 41 | €13,194 | €21,385 | +€8,191 | +62.1% |
| Cash at bank and in hand | 54/58 | €1,797 | €1,619 | -€178 | -9.9% |
| Total equity and liabilities | 10/49 | €119,438 | €31,627 | -€87,811 | -73.5% |
| Equity | 10/15 | €56,839 | €23,707 | -€33,132 | -58.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,239 | €5,107 | -€33,132 | -86.6% |
| Distributable reserves | 133 | €38,239 | €5,107 | -€33,132 | -86.6% |
| Amounts payable | 17/49 | €62,599 | €7,920 | -€54,679 | -87.3% |
| Amounts payable after more than one year | 17 | €6,489 | €1,027 | -€5,462 | -84.2% |
| Financial debts | 170/4 | €6,489 | €1,027 | -€5,462 | -84.2% |
| Amounts payable within one year | 42/48 | €56,110 | €6,893 | -€49,217 | -87.7% |
| Current portion of amounts payable after more than one year | 42 | €6,372 | €519 | -€5,853 | -91.9% |
| Trade debts | 44 | €17,820 | - | -€17,820 | |
| Suppliers | 440/4 | €17,820 | - | -€17,820 | |
| Taxes, remuneration and social security | 45 | €13,935 | €6,374 | -€7,561 | -54.3% |
| Taxes | 450/3 | €13,671 | €6,374 | -€7,297 | -53.4% |
| Remuneration and social security | 454/9 | €265 | - | -€265 | |
| Other amounts payable | 47/48 | €17,983 | - | -€17,983 | |
| Turnover | 70 | €192,417 | €79,392 | -€113,024 | -58.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,154 | €65,596 | -€85,558 | -56.6% |
| Remuneration, social security and pensions | 62 | €18,723 | €6,837 | -€11,885 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,803 | - | -€13,803 | |
| Other operating charges | 640/8 | €2,431 | €2,118 | -€313 | -12.9% |
| Non-recurring operating charges | 66A | - | €45,824 | +€45,824 | |
| Gross operating margin | 9900 | €48,550 | €22,493 | -€26,057 | -53.7% |
| Operating profit (loss) | 9901 | €13,594 | -€32,286 | -€45,880 | |
| Financial charges | 65/66B | €103 | €219 | +€115 | +111% |
| Recurring financial charges | 65 | €103 | €219 | +€115 | +111% |
| Profit (loss) for the period before taxes | 9903 | €13,490 | -€32,505 | -€45,995 | |
| Income taxes | 67/77 | €5,232 | €627 | -€4,605 | -88.0% |
| Profit (loss) for the period | 9904 | €8,258 | -€33,132 | -€41,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,258 | -€33,132 | -€41,390 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.