SIMON'S & CO: what changed
Two fiscal 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'S & CO
Largest movements
- Financial fixed assets -€2,763
down €2,763 (-35.2%), from €7,838 to €5,075
- Cash +€1,726
up €1,726 (+56.3%), from €3,064 to €4,791
mainly Net result for the year (+€10,535) and Investment in fixed assets (net) (+€1,313)
- Tangible fixed assets +€1,377
new in 2025: €1,377
- Profit (loss) carried forward +€10,535
up €10,535 (+26.5%), from -€39,822 to -€29,288
- Accrued charges and deferred income -€4,211
no longer reported in 2025 (was €4,211)
- Other debts -€3,853
down €3,853 (-16.2%), from €23,799 to €19,946
- Current portion of long-term debt -€2,706
no longer reported in 2025 (was €2,706)
- Tax, wage and social debts +€507
up €507 (+34.2%), from €1,484 to €1,991
- Gross operating margin +€7,869
up €7,869 (+125.1%), from €6,290 to €14,159
- Other operating charges +€2,115
up €2,115 (+353.5%), from €598 to €2,713
- Financial charges -€737
down €737 (-52.6%), from €1,401 to €664
of which Financial charges: -€426
- Taxes -€164
down €164 (-48.5%), from €338 to €174
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 | €12,755 | €13,204 | +€449 | +3.5% |
| Fixed assets | 21/28 | €7,838 | €6,452 | -€1,386 | -17.7% |
| Tangible fixed assets | 22/27 | - | €1,377 | +€1,377 | |
| Plant, machinery and equipment | 23 | - | €1,377 | +€1,377 | |
| Financial fixed assets | 28 | €7,838 | €5,075 | -€2,763 | -35.2% |
| Current assets | 29/58 | €4,917 | €6,752 | +€1,835 | +37.3% |
| Stocks and contracts in progress | 3 | €669 | €773 | +€104 | +15.6% |
| Stocks | 30/36 | €669 | €773 | +€104 | +15.6% |
| Amounts receivable within one year | 40/41 | €774 | €754 | -€21 | -2.7% |
| Trade receivables | 40 | €774 | €754 | -€21 | -2.7% |
| Cash at bank and in hand | 54/58 | €3,064 | €4,791 | +€1,726 | +56.3% |
| Deferred charges and accrued income | 490/1 | €410 | €435 | +€25 | +6.0% |
| Total equity and liabilities | 10/49 | €12,755 | €13,204 | +€449 | +3.5% |
| Equity | 10/15 | -€21,222 | -€10,688 | +€10,535 | +49.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,822 | -€29,288 | +€10,535 | +26.5% |
| Amounts payable | 17/49 | €33,977 | €23,892 | -€10,086 | -29.7% |
| Amounts payable within one year | 42/48 | €29,766 | €23,892 | -€5,875 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €2,706 | - | -€2,706 | |
| Financial debts | 43 | - | €492 | +€492 | |
| Credit institutions | 430/8 | - | €492 | +€492 | |
| Trade debts | 44 | €1,778 | €1,463 | -€315 | -17.7% |
| Suppliers | 440/4 | €1,778 | €1,463 | -€315 | -17.7% |
| Taxes, remuneration and social security | 45 | €1,484 | €1,991 | +€507 | +34.2% |
| Taxes | 450/3 | €1,484 | €1,991 | +€507 | +34.2% |
| Other amounts payable | 47/48 | €23,799 | €19,946 | -€3,853 | -16.2% |
| Accrued charges and deferred income | 492/3 | €4,211 | - | -€4,211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €73 | +€73 | |
| Other operating charges | 640/8 | €598 | €2,713 | +€2,115 | +353.5% |
| Gross operating margin | 9900 | €6,290 | €14,159 | +€7,869 | +125.1% |
| Operating profit (loss) | 9901 | €5,692 | €11,373 | +€5,681 | +99.8% |
| Financial income | 75/76B | €51 | €0 | -€51 | -99.9% |
| Recurring financial income | 75 | €51 | €0 | -€51 | -99.9% |
| Financial charges | 65/66B | €1,401 | €664 | -€737 | -52.6% |
| Recurring financial charges | 65 | €1,091 | €664 | -€426 | -39.1% |
| Non-recurring financial charges | 66B | €310 | - | -€310 | |
| Profit (loss) for the period before taxes | 9903 | €4,342 | €10,708 | +€6,367 | +146.6% |
| Income taxes | 67/77 | €338 | €174 | -€164 | -48.5% |
| Profit (loss) for the period | 9904 | €4,004 | €10,535 | +€6,531 | +163.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,004 | €10,535 | +€6,531 | +163.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.