Simon Landscaping: what changed
What changed
Simon Landscaping
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€45,095
2024 · €56,908-€11,813
Equity
€86,377
2024 · €264,756-€178,380
Cash
€65,913
2024 · €42,826+€23,087
Balance sheet total
€646,012
2024 · €542,233+€103,779
Largest movements
Assets
- Tangible fixed assets +€80,430
up €80,430 (+16.3%), from €494,219 to €574,648
of which Furniture and vehicles: +€71,258
- Cash +€23,087
up €23,087 (+53.9%), from €42,826 to €65,913
mainly Other debts (+€256,666) and Depreciation (+€50,680)
Equity and liabilities
- Other debts +€256,666
up €256,666 (+94.7%), from €271,000 to €527,666
- Profit (loss) carried forward -€178,380
no longer reported in 2025 (was €178,380)
- Tax, wage and social debts +€23,765
up €23,765 (+444%), from €5,357 to €29,122
Income statement
- Depreciation +€28,750
up €28,750 (+131%), from €21,931 to €50,680
- Gross operating margin +€21,218
up €21,218 (+24.5%), from €86,438 to €107,656
- Taxes +€4,203
up €4,203 (+62.3%), from €6,745 to €10,949
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€56,908
Gross operating margin
+€21,218
Depreciation
-€28,750
Other operating charges
+€81
Other operating items
-€108
Financial income
-€43
Financial charges
-€8
Taxes
-€4,203
Result 2025
€45,095
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€377,671
Investment
-€131,110
Financing
-€223,474
Cash 2024
€42,826
From operations (derived)
+€377,671
Net result for the year
+€45,095
Depreciation
+€50,680
Receivables within one year
+€1,943
Deferred charges and accrued income
-€2,206
Trade debts
+€1,727
Tax, wage and social debts
+€23,765
Other debts
+€256,666
Investment (derived)
-€131,110
Investment in fixed assets (net)
-€131,110
Financing
-€223,474
Contributions, distributions and other
-€223,474
Cash 2025
€65,913
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €542,233 | €646,012 | +€103,779 | +19.1% |
| Fixed assets | 21/28 | €494,219 | €574,648 | +€80,430 | +16.3% |
| Tangible fixed assets | 22/27 | €494,219 | €574,648 | +€80,430 | +16.3% |
| Land and buildings | 22 | €430,904 | €417,705 | -€13,199 | -3.1% |
| Plant, machinery and equipment | 23 | €8,302 | €30,673 | +€22,371 | +269% |
| Furniture and vehicles | 24 | €55,012 | €126,270 | +€71,258 | +130% |
| Current assets | 29/58 | €48,014 | €71,364 | +€23,350 | +48.6% |
| Amounts receivable within one year | 40/41 | €3,483 | €1,540 | -€1,943 | -55.8% |
| Trade receivables | 40 | €3,483 | €1,540 | -€1,943 | -55.8% |
| Cash at bank and in hand | 54/58 | €42,826 | €65,913 | +€23,087 | +53.9% |
| Deferred charges and accrued income | 490/1 | €1,705 | €3,911 | +€2,206 | +129% |
| Total equity and liabilities | 10/49 | €542,233 | €646,012 | +€103,779 | +19.1% |
| Equity | 10/15 | €264,756 | €86,377 | -€178,380 | -67.4% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €1,377 | €1,377 | = | 0.0% |
| Distributable reserves | 133 | €1,377 | €1,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,380 | - | -€178,380 | |
| Amounts payable | 17/49 | €277,476 | €559,635 | +€282,159 | +102% |
| Amounts payable within one year | 42/48 | €277,476 | €559,635 | +€282,159 | +102% |
| Trade debts | 44 | €1,120 | €2,847 | +€1,727 | +154% |
| Suppliers | 440/4 | €1,120 | €2,847 | +€1,727 | +154% |
| Taxes, remuneration and social security | 45 | €5,357 | €29,122 | +€23,765 | +444% |
| Taxes | 450/3 | €5,357 | €29,122 | +€23,765 | +444% |
| Other amounts payable | 47/48 | €271,000 | €527,666 | +€256,666 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,931 | €50,680 | +€28,750 | +131% |
| Other operating charges | 640/8 | €662 | €581 | -€81 | -12.2% |
| Non-recurring operating charges | 66A | - | €108 | +€108 | |
| Gross operating margin | 9900 | €86,438 | €107,656 | +€21,218 | +24.5% |
| Operating profit (loss) | 9901 | €63,845 | €56,286 | -€7,559 | -11.8% |
| Financial income | 75/76B | €45 | €2 | -€43 | -96.6% |
| Recurring financial income | 75 | €45 | €2 | -€43 | -96.6% |
| Financial charges | 65/66B | €237 | €244 | +€8 | +3.2% |
| Recurring financial charges | 65 | €237 | €244 | +€8 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €63,653 | €56,043 | -€7,610 | -12.0% |
| Income taxes | 67/77 | €6,745 | €10,949 | +€4,203 | +62.3% |
| Profit (loss) for the period | 9904 | €56,908 | €45,095 | -€11,813 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,908 | €45,095 | -€11,813 | -20.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.