SIMONART ROLAND: 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.
SIMONART ROLAND
Largest movements
- Receivables within one year -€25,411
down €25,411 (-49.0%), from €51,817 to €26,406
of which Trade receivables: -€20,256
- Cash +€23,578
up €23,578 (+59.6%), from €39,594 to €63,172
mainly Receivables within one year (+€25,411) and Depreciation (+€23,808)
- Tangible fixed assets -€12,808
down €12,808 (-18.4%), from €69,451 to €56,643
of which Furniture and vehicles: -€9,101
- Trade debts -€21,857
down €21,857 (-64.2%), from €34,037 to €12,180
- Debts after one year -€20,789
down €20,789 (-43.6%), from €47,642 to €26,854
- Tax, wage and social debts +€17,950
up €17,950 (+2,567%), from €699 to €18,649
of which Remuneration and social security: +€15,195
- Profit (loss) carried forward +€9,368
up €9,368 (+18.7%), from €50,053 to €59,421
- Gross operating margin +€75,885
up €75,885 (+37.0%), from €205,106 to €280,991
- Staff costs +€72,051
up €72,051 (+44.6%), from €161,671 to €233,722
- Depreciation -€11,067
down €11,067 (-31.7%), from €34,874 to €23,808
- Taxes +€9,456
new in 2025: €9,456
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 | €161,621 | €146,981 | -€14,640 | -9.1% |
| Fixed assets | 21/28 | €70,211 | €57,403 | -€12,808 | -18.2% |
| Tangible fixed assets | 22/27 | €69,451 | €56,643 | -€12,808 | -18.4% |
| Plant, machinery and equipment | 23 | €7,547 | €3,840 | -€3,707 | -49.1% |
| Furniture and vehicles | 24 | €61,903 | €52,803 | -€9,101 | -14.7% |
| Financial fixed assets | 28 | €760 | €760 | = | 0.0% |
| Current assets | 29/58 | €91,410 | €89,578 | -€1,833 | -2.0% |
| Amounts receivable within one year | 40/41 | €51,817 | €26,406 | -€25,411 | -49.0% |
| Trade receivables | 40 | €36,990 | €16,734 | -€20,256 | -54.8% |
| Other amounts receivable | 41 | €14,827 | €9,672 | -€5,155 | -34.8% |
| Cash at bank and in hand | 54/58 | €39,594 | €63,172 | +€23,578 | +59.6% |
| Total equity and liabilities | 10/49 | €161,621 | €146,981 | -€14,640 | -9.1% |
| Equity | 10/15 | €58,113 | €67,481 | +€9,368 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,053 | €59,421 | +€9,368 | +18.7% |
| Amounts payable | 17/49 | €103,508 | €79,500 | -€24,008 | -23.2% |
| Amounts payable after more than one year | 17 | €47,642 | €26,854 | -€20,789 | -43.6% |
| Financial debts | 170/4 | €47,642 | €26,854 | -€20,789 | -43.6% |
| Amounts payable within one year | 42/48 | €55,866 | €52,647 | -€3,219 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €19,530 | €20,218 | +€688 | +3.5% |
| Trade debts | 44 | €34,037 | €12,180 | -€21,857 | -64.2% |
| Suppliers | 440/4 | €34,037 | €12,180 | -€21,857 | -64.2% |
| Advances received on contracts in progress | 46 | €1,600 | €1,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €699 | €18,649 | +€17,950 | +2,567% |
| Taxes | 450/3 | €255 | €3,010 | +€2,755 | +1,078% |
| Remuneration and social security | 454/9 | €444 | €15,639 | +€15,195 | +3,423% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €161,671 | €233,722 | +€72,051 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,874 | €23,808 | -€11,067 | -31.7% |
| Other operating charges | 640/8 | €1,984 | €2,311 | +€327 | +16.5% |
| Gross operating margin | 9900 | €205,106 | €280,991 | +€75,885 | +37.0% |
| Operating profit (loss) | 9901 | €6,577 | €21,151 | +€14,573 | +222% |
| Financial income | 75/76B | €520 | €394 | -€126 | -24.2% |
| Recurring financial income | 75 | €520 | €394 | -€126 | -24.2% |
| Financial charges | 65/66B | €3,138 | €2,721 | -€416 | -13.3% |
| Recurring financial charges | 65 | €3,138 | €2,721 | -€416 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €3,960 | €18,823 | +€14,864 | +375% |
| Income taxes | 67/77 | - | €9,456 | +€9,456 | |
| Profit (loss) for the period | 9904 | €3,960 | €9,368 | +€5,408 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €3,960 | €9,368 | +€5,408 | +137% |
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 30 October 2026 via checked.be.