SIMONA'S: 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.
SIMONA'S
Largest movements
- Receivables within one year -€4,642
down €4,642 (-44.6%), from €10,411 to €5,769
of which Trade receivables: -€3,976
- Tangible fixed assets -€1,830
down €1,830 (-39.8%), from €4,604 to €2,774
- Deferred charges and accrued income -€1,326
down €1,326 (-100.0%), from €1,326 to €0
- Cash -€794
down €794 (-24.8%), from €3,207 to €2,412
mainly Net result for the year (-€4,262) and Advances received (-€3,254)
- Advances received -€3,254
down €3,254 (-52.9%), from €6,148 to €2,894
- Reserves -€2,157
down €2,157 (-43.5%), from €4,955 to €2,798
- Profit (loss) carried forward -€2,105
new in 2025: -€2,105
- Other debts -€727
down €727 (-25.9%), from €2,806 to €2,078
- Trade debts -€452
down €452 (-16.5%), from €2,744 to €2,292
- Financial charges +€1,022
up €1,022 (+1197.6%), from €85 to €1,107
- Gross operating margin -€632
down €632, from €90 to -€543
- Depreciation -€380
down €380 (-17.2%), from €2,210 to €1,830
- Other operating charges +€276
up €276 (+71.1%), from €388 to €663
- Financial income -€39
down €39 (-66.6%), from €59 to €20
of which Financial income: -€43
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 | €19,798 | €11,205 | -€8,593 | -43.4% |
| Fixed assets | 21/28 | €4,604 | €2,774 | -€1,830 | -39.8% |
| Tangible fixed assets | 22/27 | €4,604 | €2,774 | -€1,830 | -39.8% |
| Plant, machinery and equipment | 23 | €4,604 | €2,774 | -€1,830 | -39.8% |
| Current assets | 29/58 | €15,194 | €8,431 | -€6,763 | -44.5% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,411 | €5,769 | -€4,642 | -44.6% |
| Trade receivables | 40 | €9,459 | €5,484 | -€3,976 | -42.0% |
| Other amounts receivable | 41 | €951 | €285 | -€666 | -70.0% |
| Cash at bank and in hand | 54/58 | €3,207 | €2,412 | -€794 | -24.8% |
| Deferred charges and accrued income | 490/1 | €1,326 | €0 | -€1,326 | -100.0% |
| Total equity and liabilities | 10/49 | €19,798 | €11,205 | -€8,593 | -43.4% |
| Equity | 10/15 | €7,955 | €3,693 | -€4,262 | -53.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,955 | €2,798 | -€2,157 | -43.5% |
| Distributable reserves | 133 | €4,955 | €2,798 | -€2,157 | -43.5% |
| Profit (loss) carried forward | 14 | - | -€2,105 | -€2,105 | |
| Amounts payable | 17/49 | €11,843 | €7,512 | -€4,331 | -36.6% |
| Amounts payable within one year | 42/48 | €11,843 | €7,512 | -€4,331 | -36.6% |
| Trade debts | 44 | €2,744 | €2,292 | -€452 | -16.5% |
| Suppliers | 440/4 | €2,744 | €2,292 | -€452 | -16.5% |
| Advances received on contracts in progress | 46 | €6,148 | €2,894 | -€3,254 | -52.9% |
| Taxes, remuneration and social security | 45 | €144 | €247 | +€103 | +71.4% |
| Taxes | 450/3 | €144 | €247 | +€103 | +71.4% |
| Other amounts payable | 47/48 | €2,806 | €2,078 | -€727 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,210 | €1,830 | -€380 | -17.2% |
| Other operating charges | 640/8 | €388 | €663 | +€276 | +71.1% |
| Gross operating margin | 9900 | €90 | -€543 | -€632 | |
| Operating profit (loss) | 9901 | -€2,508 | -€3,037 | -€528 | -21.1% |
| Financial income | 75/76B | €59 | €20 | -€39 | -66.6% |
| Recurring financial income | 75 | €59 | €16 | -€43 | -72.6% |
| Non-recurring financial income | 76B | - | €4 | +€4 | |
| Financial charges | 65/66B | €85 | €1,107 | +€1,022 | +1197.6% |
| Recurring financial charges | 65 | €85 | €1,107 | +€1,022 | +1197.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,534 | -€4,124 | -€1,589 | -62.7% |
| Income taxes | 67/77 | €144 | €139 | -€6 | -3.9% |
| Profit (loss) for the period | 9904 | -€2,679 | -€4,262 | -€1,584 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,679 | -€4,262 | -€1,584 | -59.1% |
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 9 October 2026 via checked.be.