Simone et Madeleine: 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.
Simone et Madeleine
Largest movements
- Tangible fixed assets -€4,045
down €4,045 (-25.6%), from €15,804 to €11,758
of which Furniture and vehicles: -€2,670
- Receivables within one year +€2,480
up €2,480 (+82.3%), from €3,014 to €5,494
of which Trade receivables: +€2,152
- Cash +€1,518
up €1,518 (+11.6%), from €13,083 to €14,601
mainly Net result for the year (+€14,415) and Depreciation (+€4,458)
- Deferred charges and accrued income +€1,045
up €1,045 (+93.6%), from €1,117 to €2,162
- Stocks and contracts -€654
down €654 (-16.7%), from €3,923 to €3,268
- Profit (loss) carried forward +€14,415
up €14,415, from -€7,135 to €7,280
- Other debts -€12,024
down €12,024 (-78.8%), from €15,257 to €3,232
- Current portion of long-term debt -€6,042
down €6,042 (-100%), from €6,042 to €0
- Trade debts +€2,371
up €2,371 (+31.4%), from €7,562 to €9,933
- Tax, wage and social debts +€1,624
up €1,624 (+330%), from €492 to €2,116
- Gross operating margin +€17,835
up €17,835 (+201%), from €8,882 to €26,717
- Depreciation -€9,151
down €9,151 (-67.2%), from €13,608 to €4,458
- Financial charges +€3,546
up €3,546 (+120%), from €2,949 to €6,495
- Other operating charges -€1,641
down €1,641 (-54.9%), from €2,991 to €1,350
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 | €41,365 | €41,709 | +€344 | +0.8% |
| Fixed assets | 21/28 | €20,229 | €16,183 | -€4,045 | -20.0% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €15,804 | €11,758 | -€4,045 | -25.6% |
| Plant, machinery and equipment | 23 | €7,108 | €5,733 | -€1,375 | -19.3% |
| Furniture and vehicles | 24 | €8,696 | €6,026 | -€2,670 | -30.7% |
| Financial fixed assets | 28 | €4,425 | €4,425 | = | 0.0% |
| Current assets | 29/58 | €21,136 | €25,525 | +€4,389 | +20.8% |
| Stocks and contracts in progress | 3 | €3,923 | €3,268 | -€654 | -16.7% |
| Stocks | 30/36 | €3,923 | €3,268 | -€654 | -16.7% |
| Amounts receivable within one year | 40/41 | €3,014 | €5,494 | +€2,480 | +82.3% |
| Trade receivables | 40 | €2,127 | €4,279 | +€2,152 | +101% |
| Other amounts receivable | 41 | €886 | €1,215 | +€328 | +37.0% |
| Cash at bank and in hand | 54/58 | €13,083 | €14,601 | +€1,518 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,117 | €2,162 | +€1,045 | +93.6% |
| Total equity and liabilities | 10/49 | €41,365 | €41,709 | +€344 | +0.8% |
| Equity | 10/15 | €12,012 | €26,427 | +€14,415 | +120% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €546 | €546 | = | 0.0% |
| Non-distributable reserves | 130/1 | €546 | €546 | = | 0.0% |
| Reserves not available under the articles | 1311 | €546 | €546 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,135 | €7,280 | +€14,415 | |
| Amounts payable | 17/49 | €29,353 | €15,282 | -€14,071 | -47.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,353 | €15,282 | -€14,071 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €6,042 | €0 | -€6,042 | -100% |
| Trade debts | 44 | €7,562 | €9,933 | +€2,371 | +31.4% |
| Suppliers | 440/4 | €7,562 | €9,933 | +€2,371 | +31.4% |
| Taxes, remuneration and social security | 45 | €492 | €2,116 | +€1,624 | +330% |
| Taxes | 450/3 | €492 | €2,116 | +€1,624 | +330% |
| Other amounts payable | 47/48 | €15,257 | €3,232 | -€12,024 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,608 | €4,458 | -€9,151 | -67.2% |
| Other operating charges | 640/8 | €2,991 | €1,350 | -€1,641 | -54.9% |
| Gross operating margin | 9900 | €8,882 | €26,717 | +€17,835 | +201% |
| Operating profit (loss) | 9901 | -€7,717 | €20,910 | +€28,627 | |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €2,949 | €6,495 | +€3,546 | +120% |
| Recurring financial charges | 65 | €2,949 | €6,495 | +€3,546 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€10,651 | €14,415 | +€25,066 | |
| Profit (loss) for the period | 9904 | -€10,651 | €14,415 | +€25,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,651 | €14,415 | +€25,066 |
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 18 October 2026 via checked.be.