SIMONI GEMS: 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.
What changed
SIMONI GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€352,759
2024 · -€465,043+€112,284
Equity
€3.5m
2024 · €3.8m-€352,759
Cash
€172,357
2024 · €332,362-€160,005
Balance sheet total
€6.6m
2024 · €8.6m-€2.0m
Largest movements
Assets
- Stocks and contracts -€1.7m
down €1.7m (-27.5%), from €6.3m to €4.6m
- Cash -€160,005
down €160,005 (-48.1%), from €332,362 to €172,357
mainly Trade debts (-€1.1m) and Advances received (-€645,000)
- Receivables within one year -€91,069
down €91,069 (-5.1%), from €1.8m to €1.7m
of which Trade receivables: -€138,397
Equity and liabilities
- Trade debts -€1.1m
down €1.1m (-29.0%), from €3.8m to €2.7m
- Advances received -€645,000
no longer reported in 2025 (was €645,000)
- Profit (loss) carried forward -€352,759
down €352,759 (-14.1%), from €2.5m to €2.2m
- Other debts +€125,337
up €125,337 (+50.7%), from €247,338 to €372,675
Income statement
- Goods and materials -€3.1m
down €3.1m (-32.4%), from €9.4m to €6.4m
- Turnover -€3.0m
down €3.0m (-31.4%), from €9.4m to €6.5m
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.
Result 2024
-€465,043
Turnover
-€3.0m
Other operating income
-€2,519
Goods and materials
+€3.1m
Services and other goods
+€17,505
Staff costs
-€9,012
Depreciation
-€5,998
Other operating charges
+€5,564
Financial income
+€1,014
Financial charges
+€8,270
Taxes
+€1,388
Result 2025
-€352,759
raises the resultlowers the result
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.
From operations
-€135,786
Investment
-€24,219
Financing
€0
Cash 2024
€332,362
From operations (derived)
-€135,786
Net result for the year
-€352,759
Depreciation
+€15,648
Stocks and contracts
+€1.7m
Receivables within one year
+€91,069
Deferred charges and accrued income
-€5,629
Trade debts
-€1.1m
Tax, wage and social debts
+€8,640
Advances received
-€645,000
Other debts
+€125,337
Accrued charges and deferred income
-€1,062
Investment (derived)
-€24,219
Investment in fixed assets (net)
-€24,219
Cash 2025
€172,357
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,592,323 | €6,611,625 | -€2.0m | -23.1% |
| Fixed assets | 21/28 | €128,554 | €137,125 | +€8,571 | +6.7% |
| Tangible fixed assets | 22/27 | €127,774 | €136,345 | +€8,571 | +6.7% |
| Land and buildings | 22 | €113,016 | €108,992 | -€4,024 | -3.6% |
| Furniture and vehicles | 24 | €14,758 | €27,353 | +€12,595 | +85.3% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Other financial fixed assets | 284/8 | €780 | €780 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €8,463,769 | €6,474,500 | -€2.0m | -23.5% |
| Stocks and contracts in progress | 3 | €6,346,524 | €4,602,700 | -€1.7m | -27.5% |
| Stocks | 30/36 | €6,346,524 | €4,602,700 | -€1.7m | -27.5% |
| Goods purchased for resale | 34 | €6,346,524 | €4,602,700 | -€1.7m | -27.5% |
| Amounts receivable within one year | 40/41 | €1,779,470 | €1,688,401 | -€91,069 | -5.1% |
| Trade receivables | 40 | €1,584,060 | €1,445,663 | -€138,397 | -8.7% |
| Other amounts receivable | 41 | €195,410 | €242,738 | +€47,328 | +24.2% |
| Cash at bank and in hand | 54/58 | €332,362 | €172,357 | -€160,005 | -48.1% |
| Deferred charges and accrued income | 490/1 | €5,413 | €11,042 | +€5,629 | +104% |
| Total equity and liabilities | 10/49 | €8,592,323 | €6,611,625 | -€2.0m | -23.1% |
| Equity | 10/15 | €3,825,363 | €3,472,604 | -€352,759 | -9.2% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,505,363 | €2,152,604 | -€352,759 | -14.1% |
| Amounts payable | 17/49 | €4,766,960 | €3,139,021 | -€1.6m | -34.2% |
| Amounts payable within one year | 42/48 | €4,765,898 | €3,139,021 | -€1.6m | -34.1% |
| Trade debts | 44 | €3,846,419 | €2,730,565 | -€1.1m | -29.0% |
| Suppliers | 440/4 | €3,846,419 | €2,730,565 | -€1.1m | -29.0% |
| Advances received on contracts in progress | 46 | €645,000 | - | -€645,000 | |
| Taxes, remuneration and social security | 45 | €27,141 | €35,781 | +€8,640 | +31.8% |
| Taxes | 450/3 | - | €5,606 | +€5,606 | |
| Remuneration and social security | 454/9 | €27,141 | €30,175 | +€3,034 | +11.2% |
| Other amounts payable | 47/48 | €247,338 | €372,675 | +€125,337 | +50.7% |
| Accrued charges and deferred income | 492/3 | €1,062 | - | -€1,062 | |
| Operating income | 70/76A | €9,435,735 | €6,478,748 | -€3.0m | -31.3% |
| Turnover | 70 | €9,420,881 | €6,466,413 | -€3.0m | -31.4% |
| Other operating income | 74 | €14,854 | €12,335 | -€2,519 | -17.0% |
| Operating charges | 60/66A | €9,863,497 | €6,804,898 | -€3.1m | -31.0% |
| Goods for resale, raw materials and consumables | 60 | €9,408,745 | €6,358,205 | -€3.1m | -32.4% |
| Change in stocks: decrease (increase) | 609 | €110,193 | €1,743,824 | +€1.6m | +1,483% |
| Services and other goods | 61 | €224,156 | €206,651 | -€17,505 | -7.8% |
| Remuneration, social security and pensions | 62 | €210,001 | €219,013 | +€9,012 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,650 | €15,648 | +€5,998 | +62.2% |
| Other operating charges | 640/8 | €10,945 | €5,381 | -€5,564 | -50.8% |
| Operating profit (loss) | 9901 | -€427,762 | -€326,150 | +€101,612 | +23.8% |
| Recurring financial income | 75 | €4,750 | €5,764 | +€1,014 | +21.3% |
| Income from current assets | 751 | €4,683 | €5,430 | +€747 | +16.0% |
| Other financial income | 752/9 | €67 | €334 | +€267 | +399% |
| Financial charges | 65/66B | €26,460 | €18,190 | -€8,270 | -31.3% |
| Recurring financial charges | 65 | €26,460 | €18,190 | -€8,270 | -31.3% |
| Debt charges | 650 | €20,583 | €16,713 | -€3,870 | -18.8% |
| Other financial charges | 652/9 | €5,877 | €1,477 | -€4,400 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | -€449,472 | -€338,576 | +€110,896 | +24.7% |
| Income taxes | 67/77 | €15,571 | €14,183 | -€1,388 | -8.9% |
| Taxes | 670/3 | €15,571 | €14,486 | -€1,085 | -7.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €303 | +€303 | |
| Profit (loss) for the period | 9904 | -€465,043 | -€352,759 | +€112,284 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€465,043 | -€352,759 | +€112,284 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.