SIMONIE: what changed
SIMONIE
Largest movements
- Cash -€14,689
down €14,689 (-34.7%), from €42,286 to €27,598
mainly Contributions, distributions and other (-€78,264) and Tax, wage and social debts (-€32,568)
- Receivables within one year -€4,115
down €4,115 (-2.4%), from €168,255 to €164,140
of which Trade receivables: -€4,115
- Tax, wage and social debts -€32,568
down €32,568 (-85.3%), from €38,187 to €5,619
- Profit (loss) carried forward +€22,078
no longer reported in 2025 (was -€22,078)
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Trade debts +€11,885
up €11,885 (+102%), from €11,611 to €23,496
- Reserves -€8,172
down €8,172 (-3.1%), from €261,595 to €253,423
of which Distributable reserves: -€6,312
- Gross operating margin +€121,924
up €121,924, from -€19,051 to €102,873
- Taxes +€17,760
new in 2025: €17,760
- Other operating charges +€8,468
up €8,468 (+13,658%), from €62 to €8,530
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,915 | €286,903 | -€21,013 | -6.8% |
| Fixed assets | 21/28 | €7,143 | €4,332 | -€2,812 | -39.4% |
| Tangible fixed assets | 22/27 | €7,143 | €4,332 | -€2,812 | -39.4% |
| Plant, machinery and equipment | 23 | €5,750 | €3,603 | -€2,147 | -37.3% |
| Furniture and vehicles | 24 | €1,394 | €729 | -€665 | -47.7% |
| Current assets | 29/58 | €300,772 | €282,571 | -€18,201 | -6.1% |
| Stocks and contracts in progress | 3 | €53,485 | €56,396 | +€2,911 | +5.4% |
| Stocks | 30/36 | €53,485 | €56,396 | +€2,911 | +5.4% |
| Amounts receivable within one year | 40/41 | €168,255 | €164,140 | -€4,115 | -2.4% |
| Trade receivables | 40 | €157,486 | €153,371 | -€4,115 | -2.6% |
| Other amounts receivable | 41 | €10,768 | €10,768 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,286 | €27,598 | -€14,689 | -34.7% |
| Deferred charges and accrued income | 490/1 | €36,746 | €34,438 | -€2,308 | -6.3% |
| Total equity and liabilities | 10/49 | €307,915 | €286,903 | -€21,013 | -6.8% |
| Equity | 10/15 | €258,117 | €253,423 | -€4,694 | -1.8% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €261,595 | €253,423 | -€8,172 | -3.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €259,735 | €253,423 | -€6,312 | -2.4% |
| Profit (loss) carried forward | 14 | -€22,078 | - | +€22,078 | |
| Amounts payable | 17/49 | €49,798 | €33,480 | -€16,318 | -32.8% |
| Amounts payable within one year | 42/48 | €49,798 | €29,115 | -€20,683 | -41.5% |
| Trade debts | 44 | €11,611 | €23,496 | +€11,885 | +102% |
| Suppliers | 440/4 | €11,611 | €23,496 | +€11,885 | +102% |
| Taxes, remuneration and social security | 45 | €38,187 | €5,619 | -€32,568 | -85.3% |
| Taxes | 450/3 | €38,187 | €5,619 | -€32,568 | -85.3% |
| Accrued charges and deferred income | 492/3 | - | €4,365 | +€4,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,779 | €2,812 | +€33 | +1.2% |
| Other operating charges | 640/8 | €62 | €8,530 | +€8,468 | +13,658% |
| Gross operating margin | 9900 | -€19,051 | €102,873 | +€121,924 | |
| Operating profit (loss) | 9901 | -€21,891 | €91,532 | +€113,423 | |
| Financial income | 75/76B | €61 | €175 | +€114 | +186% |
| Recurring financial income | 75 | €61 | €175 | +€114 | +186% |
| Financial charges | 65/66B | €248 | €376 | +€128 | +51.8% |
| Recurring financial charges | 65 | €248 | €376 | +€128 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,078 | €91,331 | +€113,408 | |
| Income taxes | 67/77 | - | €17,760 | +€17,760 | |
| Profit (loss) for the period | 9904 | -€22,078 | €73,570 | +€95,648 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,078 | €73,570 | +€95,648 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.