Simondium: 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.
Simondium
Largest movements
- Stocks and contracts +€39,278
up €39,278 (+39.0%), from €100,640 to €139,918
- Receivables within one year +€24,958
up €24,958 (+5088.3%), from €491 to €25,448
of which Trade receivables: +€24,893
- Cash -€20,229
down €20,229 (-11.9%), from €170,300 to €150,071
mainly Stocks and contracts (-€39,278) and Short-term financial debts (-€25,000)
- Tangible fixed assets -€8,504
down €8,504 (-41.0%), from €20,748 to €12,244
of which Furniture and vehicles: -€4,881
- Trade debts +€55,740
up €55,740 (+44.9%), from €124,131 to €179,871
- Short-term financial debts -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Other debts +€19,834
up €19,834 (+312.6%), from €6,344 to €26,178
- Tax, wage and social debts -€6,646
down €6,646 (-18.2%), from €36,438 to €29,792
of which Remuneration and social security: -€6,307
- Gross operating margin -€9,716
down €9,716 (-5.9%), from €165,325 to €155,609
- Financial charges -€4,028
down €4,028 (-57.9%), from €6,962 to €2,934
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 | €325,849 | €363,871 | +€38,022 | +11.7% |
| Fixed assets | 21/28 | €20,748 | €12,244 | -€8,504 | -41.0% |
| Tangible fixed assets | 22/27 | €20,748 | €12,244 | -€8,504 | -41.0% |
| Plant, machinery and equipment | 23 | €5,605 | €2,758 | -€2,848 | -50.8% |
| Furniture and vehicles | 24 | €13,592 | €8,711 | -€4,881 | -35.9% |
| Other tangible fixed assets | 26 | €1,551 | €775 | -€775 | -50.0% |
| Current assets | 29/58 | €305,100 | €351,627 | +€46,526 | +15.2% |
| Stocks and contracts in progress | 3 | €100,640 | €139,918 | +€39,278 | +39.0% |
| Stocks | 30/36 | €100,640 | €139,918 | +€39,278 | +39.0% |
| Amounts receivable within one year | 40/41 | €491 | €25,448 | +€24,958 | +5088.3% |
| Trade receivables | 40 | €355 | €25,248 | +€24,893 | +7011.3% |
| Other amounts receivable | 41 | €135 | €201 | +€65 | +48.1% |
| Cash at bank and in hand | 54/58 | €170,300 | €150,071 | -€20,229 | -11.9% |
| Deferred charges and accrued income | 490/1 | €33,670 | €36,189 | +€2,519 | +7.5% |
| Total equity and liabilities | 10/49 | €325,849 | €363,871 | +€38,022 | +11.7% |
| Equity | 10/15 | €99,206 | €99,534 | +€328 | +0.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €69,206 | €69,534 | +€328 | +0.5% |
| Tax-exempt reserves | 132 | €153 | €153 | = | 0.0% |
| Distributable reserves | 133 | €69,053 | €69,381 | +€328 | +0.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €226,643 | €264,337 | +€37,694 | +16.6% |
| Amounts payable after more than one year | 17 | €3,071 | €0 | -€3,071 | -100.0% |
| Financial debts | 170/4 | €3,071 | €0 | -€3,071 | -100.0% |
| Amounts payable within one year | 42/48 | €222,092 | €263,911 | +€41,820 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €5,178 | €3,071 | -€2,108 | -40.7% |
| Financial debts | 43 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Credit institutions | 430/8 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Trade debts | 44 | €124,131 | €179,871 | +€55,740 | +44.9% |
| Suppliers | 440/4 | €124,131 | €179,871 | +€55,740 | +44.9% |
| Taxes, remuneration and social security | 45 | €36,438 | €29,792 | -€6,646 | -18.2% |
| Taxes | 450/3 | €7,072 | €6,734 | -€339 | -4.8% |
| Remuneration and social security | 454/9 | €29,366 | €23,059 | -€6,307 | -21.5% |
| Other amounts payable | 47/48 | €6,344 | €26,178 | +€19,834 | +312.6% |
| Accrued charges and deferred income | 492/3 | €1,480 | €426 | -€1,055 | -71.2% |
| Remuneration, social security and pensions | 62 | €118,113 | €117,843 | -€270 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,799 | €8,504 | +€706 | +9.0% |
| Other operating charges | 640/8 | €1,131 | €1,140 | +€9 | +0.8% |
| Gross operating margin | 9900 | €165,325 | €155,609 | -€9,716 | -5.9% |
| Operating profit (loss) | 9901 | €38,282 | €28,122 | -€10,160 | -26.5% |
| Financial income | 75/76B | €530 | €140 | -€390 | -73.6% |
| Recurring financial income | 75 | €530 | €140 | -€390 | -73.6% |
| Financial charges | 65/66B | €6,962 | €2,934 | -€4,028 | -57.9% |
| Recurring financial charges | 65 | €6,962 | €2,934 | -€4,028 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €31,850 | €25,328 | -€6,522 | -20.5% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €31,850 | €25,328 | -€6,523 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,850 | €25,328 | -€6,523 | -20.5% |
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 4 October 2026 via checked.be.