SIMONA - V: 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.
SIMONA - V
Largest movements
- Cash +€69,954
up €69,954 (+16.9%), from €415,002 to €484,956
mainly Net result for the year (+€201,966) and Depreciation (+€40,567)
- Tangible fixed assets -€40,567
down €40,567 (-10.6%), from €384,337 to €343,770
of which Land and buildings: -€37,806
- Profit (loss) carried forward +€201,966
up €201,966 (+78.0%), from €259,083 to €461,050
- Reserves -€189,547
down €189,547 (-23.8%), from €794,847 to €605,300
- Gross operating margin -€14,029
down €14,029 (-4.5%), from €310,596 to €296,567
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 | €1,091,288 | €1,112,535 | +€21,248 | +1.9% |
| Fixed assets | 21/28 | €384,337 | €343,770 | -€40,567 | -10.6% |
| Tangible fixed assets | 22/27 | €384,337 | €343,770 | -€40,567 | -10.6% |
| Land and buildings | 22 | €356,270 | €318,464 | -€37,806 | -10.6% |
| Plant, machinery and equipment | 23 | €12,401 | €11,867 | -€534 | -4.3% |
| Furniture and vehicles | 24 | €8,167 | €5,939 | -€2,227 | -27.3% |
| Other tangible fixed assets | 26 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €706,950 | €768,765 | +€61,815 | +8.7% |
| Amounts receivable within one year | 40/41 | €13,187 | €22,472 | +€9,285 | +70.4% |
| Other amounts receivable | 41 | €13,187 | €22,472 | +€9,285 | +70.4% |
| Current investments | 50/53 | €250,000 | €241,402 | -€8,598 | -3.4% |
| Cash at bank and in hand | 54/58 | €415,002 | €484,956 | +€69,954 | +16.9% |
| Deferred charges and accrued income | 490/1 | €28,761 | €19,935 | -€8,826 | -30.7% |
| Total equity and liabilities | 10/49 | €1,091,288 | €1,112,535 | +€21,248 | +1.9% |
| Equity | 10/15 | €1,071,707 | €1,084,127 | +€12,419 | +1.2% |
| Contributions | 10/11 | €17,777 | €17,777 | = | 0.0% |
| Reserves | 13 | €794,847 | €605,300 | -€189,547 | -23.8% |
| Distributable reserves | 133 | €794,847 | €605,300 | -€189,547 | -23.8% |
| Profit (loss) carried forward | 14 | €259,083 | €461,050 | +€201,966 | +78.0% |
| Amounts payable | 17/49 | €19,580 | €28,409 | +€8,828 | +45.1% |
| Amounts payable within one year | 42/48 | €19,580 | €28,409 | +€8,828 | +45.1% |
| Taxes, remuneration and social security | 45 | €12,774 | €15,200 | +€2,426 | +19.0% |
| Taxes | 450/3 | €12,274 | €11,100 | -€1,174 | -9.6% |
| Remuneration and social security | 454/9 | €500 | €4,100 | +€3,600 | +720% |
| Other amounts payable | 47/48 | €6,807 | €13,209 | +€6,402 | +94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,270 | €40,567 | -€703 | -1.7% |
| Other operating charges | 640/8 | €821 | €1,193 | +€372 | +45.3% |
| Gross operating margin | 9900 | €310,596 | €296,567 | -€14,029 | -4.5% |
| Operating profit (loss) | 9901 | €268,505 | €254,807 | -€13,698 | -5.1% |
| Financial income | 75/76B | €7,123 | €9,408 | +€2,285 | +32.1% |
| Recurring financial income | 75 | €7,123 | €9,408 | +€2,285 | +32.1% |
| Financial charges | 65/66B | €123 | €177 | +€54 | +43.6% |
| Recurring financial charges | 65 | €115 | €177 | +€62 | +53.5% |
| Non-recurring financial charges | 66B | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €275,505 | €264,039 | -€11,466 | -4.2% |
| Income taxes | 67/77 | €64,898 | €62,072 | -€2,825 | -4.4% |
| Profit (loss) for the period | 9904 | €210,607 | €201,966 | -€8,641 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €210,607 | €201,966 | -€8,641 | -4.1% |
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 16 October 2026 via checked.be.