Simon & Simon Automobiles: 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 & Simon Automobiles
Largest movements
- Cash +€40,955
up €40,955 (+33.5%), from €122,183 to €163,138
mainly Net result for the year (+€67,485) and Depreciation (+€20,734)
- Tangible fixed assets +€5,546
up €5,546 (+11.8%), from €46,822 to €52,368
of which Plant, machinery and equipment: +€16,067
- Reserves +€45,085
up €45,085 (+29.1%), from €154,960 to €200,045
of which Distributable reserves: +€45,085
- Tax, wage and social debts +€5,908
up €5,908 (+27.0%), from €21,902 to €27,810
of which Taxes: +€4,836
- Gross operating margin +€59,449
up €59,449 (+85.0%), from €69,954 to €129,404
- Taxes +€12,815
up €12,815 (+102%), from €12,584 to €25,399
- Staff costs +€9,011
up €9,011 (+191%), from €4,726 to €13,737
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 | €299,339 | €348,907 | +€49,568 | +16.6% |
| Fixed assets | 21/28 | €46,992 | €52,537 | +€5,546 | +11.8% |
| Tangible fixed assets | 22/27 | €46,822 | €52,368 | +€5,546 | +11.8% |
| Plant, machinery and equipment | 23 | €12,764 | €28,831 | +€16,067 | +126% |
| Furniture and vehicles | 24 | €25,461 | €15,846 | -€9,615 | -37.8% |
| Other tangible fixed assets | 26 | €8,597 | €7,691 | -€906 | -10.5% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €252,347 | €296,370 | +€44,022 | +17.4% |
| Stocks and contracts in progress | 3 | €34,360 | €33,631 | -€729 | -2.1% |
| Stocks | 30/36 | €34,360 | €33,631 | -€729 | -2.1% |
| Amounts receivable within one year | 40/41 | €54,280 | €56,736 | +€2,455 | +4.5% |
| Trade receivables | 40 | €29,650 | €56,136 | +€26,486 | +89.3% |
| Other amounts receivable | 41 | €24,631 | €600 | -€24,031 | -97.6% |
| Current investments | 50/53 | €41,390 | €41,390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,183 | €163,138 | +€40,955 | +33.5% |
| Deferred charges and accrued income | 490/1 | €134 | €1,475 | +€1,341 | +1,000% |
| Total equity and liabilities | 10/49 | €299,339 | €348,907 | +€49,568 | +16.6% |
| Equity | 10/15 | €243,893 | €288,978 | +€45,085 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,960 | €200,045 | +€45,085 | +29.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €153,100 | €198,185 | +€45,085 | +29.4% |
| Profit (loss) carried forward | 14 | €70,333 | €70,333 | = | 0.0% |
| Amounts payable | 17/49 | €55,446 | €59,929 | +€4,483 | +8.1% |
| Amounts payable within one year | 42/48 | €55,446 | €59,904 | +€4,458 | +8.0% |
| Trade debts | 44 | €8,544 | €7,551 | -€993 | -11.6% |
| Suppliers | 440/4 | €8,544 | €7,551 | -€993 | -11.6% |
| Taxes, remuneration and social security | 45 | €21,902 | €27,810 | +€5,908 | +27.0% |
| Taxes | 450/3 | €18,836 | €23,672 | +€4,836 | +25.7% |
| Remuneration and social security | 454/9 | €3,067 | €4,138 | +€1,072 | +34.9% |
| Other amounts payable | 47/48 | €25,000 | €24,543 | -€457 | -1.8% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Remuneration, social security and pensions | 62 | €4,726 | €13,737 | +€9,011 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,246 | €20,734 | +€488 | +2.4% |
| Other operating charges | 640/8 | €1,047 | €1,393 | +€346 | +33.1% |
| Gross operating margin | 9900 | €69,954 | €129,404 | +€59,449 | +85.0% |
| Operating profit (loss) | 9901 | €43,935 | €93,540 | +€49,604 | +113% |
| Financial income | 75/76B | €110 | €117 | +€7 | +6.7% |
| Recurring financial income | 75 | €110 | €117 | +€7 | +6.7% |
| Financial charges | 65/66B | €204 | €773 | +€569 | +280% |
| Recurring financial charges | 65 | €204 | €773 | +€569 | +280% |
| Profit (loss) for the period before taxes | 9903 | €43,841 | €92,884 | +€49,042 | +112% |
| Income taxes | 67/77 | €12,584 | €25,399 | +€12,815 | +102% |
| Profit (loss) for the period | 9904 | €31,258 | €67,485 | +€36,227 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €31,258 | €67,485 | +€36,227 | +116% |
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 25 October 2026 via checked.be.