SIMONE’S KITCHEN: 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.
SIMONE’S KITCHEN
Largest movements
- Receivables within one year +€16,516
up €16,516 (+33.4%), from €49,381 to €65,896
of which Trade receivables: +€17,446
- Trade debts +€59,727
up €59,727 (+162.3%), from €36,801 to €96,528
- Profit (loss) carried forward -€27,613
down €27,613 (-40.1%), from -€68,916 to -€96,529
- Other debts -€15,254
down €15,254 (-46.8%), from €32,564 to €17,310
- Gross operating margin -€32,481
down €32,481 (-85.0%), from €38,204 to €5,723
- Purchases and services +€29,141
up €29,141 (+16.8%), from €173,142 to €202,283
- Staff costs +€6,387
up €6,387 (+31.9%), from €20,000 to €26,387
- Taxes -€5,467
down €5,467 (-100.0%), from €5,467 to €0
- Turnover -€3,340
down €3,340 (-1.6%), from €211,346 to €208,006
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 | €52,822 | €69,544 | +€16,722 | +31.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,778 | €3,463 | +€685 | +24.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,909 | €2,594 | +€685 | +35.9% |
| Plant, machinery and equipment | 23 | €1,909 | €1,909 | -€0 | 0.0% |
| Furniture and vehicles | 24 | - | €685 | +€685 | |
| Financial fixed assets | 28 | €869 | €869 | = | 0.0% |
| Current assets | 29/58 | €50,044 | €66,081 | +€16,037 | +32.0% |
| Amounts receivable within one year | 40/41 | €49,381 | €65,896 | +€16,516 | +33.4% |
| Trade receivables | 40 | €35,905 | €53,351 | +€17,446 | +48.6% |
| Other amounts receivable | 41 | €13,476 | €12,545 | -€931 | -6.9% |
| Cash at bank and in hand | 54/58 | €185 | €185 | +€0 | +0.2% |
| Deferred charges and accrued income | 490/1 | €479 | €0 | -€479 | -100.0% |
| Total equity and liabilities | 10/49 | €52,822 | €69,544 | +€16,722 | +31.7% |
| Equity | 10/15 | -€50,316 | -€77,929 | -€27,613 | -54.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,916 | -€96,529 | -€27,613 | -40.1% |
| Amounts payable | 17/49 | €103,138 | €147,473 | +€44,335 | +43.0% |
| Amounts payable within one year | 42/48 | €103,138 | €147,473 | +€44,335 | +43.0% |
| Financial debts | 43 | €33,773 | €33,571 | -€202 | -0.6% |
| Credit institutions | 430/8 | €33,773 | €33,571 | -€202 | -0.6% |
| Trade debts | 44 | €36,801 | €96,528 | +€59,727 | +162.3% |
| Suppliers | 440/4 | €36,801 | €96,528 | +€59,727 | +162.3% |
| Taxes, remuneration and social security | 45 | €0 | €64 | +€64 | |
| Taxes | 450/3 | €0 | €64 | +€64 | |
| Other amounts payable | 47/48 | €32,564 | €17,310 | -€15,254 | -46.8% |
| Turnover | 70 | €211,346 | €208,006 | -€3,340 | -1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €173,142 | €202,283 | +€29,141 | +16.8% |
| Remuneration, social security and pensions | 62 | €20,000 | €26,387 | +€6,387 | +31.9% |
| Other operating charges | 640/8 | €3,869 | €2,301 | -€1,568 | -40.5% |
| Gross operating margin | 9900 | €38,204 | €5,723 | -€32,481 | -85.0% |
| Operating profit (loss) | 9901 | €14,334 | -€22,965 | -€37,299 | |
| Financial charges | 65/66B | €3,022 | €4,648 | +€1,626 | +53.8% |
| Recurring financial charges | 65 | €3,022 | €4,648 | +€1,626 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €11,312 | -€27,613 | -€38,925 | |
| Income taxes | 67/77 | €5,467 | €0 | -€5,467 | -100.0% |
| Profit (loss) for the period | 9904 | €5,845 | -€27,613 | -€33,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,845 | -€27,613 | -€33,458 |
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.