SIMONIS: 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.
SIMONIS
Largest movements
- Cash +€34,063
up €34,063 (+313%), from €10,886 to €44,948
mainly Other debts (+€46,835) and Depreciation (+€37,566)
- Tangible fixed assets -€21,539
down €21,539 (-2.7%), from €794,859 to €773,320
- Financial fixed assets -€12,485
no longer reported in 2025 (was €12,485)
- Receivables within one year -€9,239
no longer reported in 2025 (was €9,239)
- Other debts +€46,835
up €46,835 (+7.6%), from €617,014 to €663,849
- Trade debts -€27,250
down €27,250 (-98.0%), from €27,794 to €544
- Profit (loss) carried forward -€17,441
down €17,441 (-23.3%), from -€74,961 to -€92,402
- Reserves -€9,149
down €9,149 (-5.1%), from €179,249 to €170,100
of which Tax-exempt reserves: -€9,149
- Gross operating margin +€11,454
up €11,454 (+51.5%), from €22,222 to €33,676
- Financial charges +€3,963
up €3,963 (+21.4%), from €18,563 to €22,526
- Depreciation +€2,950
up €2,950 (+8.5%), from €34,616 to €37,566
- Other operating charges +€1,126
up €1,126 (+53.6%), from €2,098 to €3,224
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 | €828,014 | €818,269 | -€9,745 | -1.2% |
| Fixed assets | 21/28 | €807,344 | €773,320 | -€34,024 | -4.2% |
| Tangible fixed assets | 22/27 | €794,859 | €773,320 | -€21,539 | -2.7% |
| Land and buildings | 22 | €794,859 | €773,320 | -€21,539 | -2.7% |
| Financial fixed assets | 28 | €12,485 | - | -€12,485 | |
| Current assets | 29/58 | €20,669 | €44,948 | +€24,279 | +117% |
| Amounts receivable within one year | 40/41 | €9,239 | - | -€9,239 | |
| Trade receivables | 40 | €9,239 | - | -€9,239 | |
| Cash at bank and in hand | 54/58 | €10,886 | €44,948 | +€34,063 | +313% |
| Deferred charges and accrued income | 490/1 | €545 | - | -€545 | |
| Total equity and liabilities | 10/49 | €828,014 | €818,269 | -€9,745 | -1.2% |
| Equity | 10/15 | €122,888 | €96,297 | -€26,591 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,249 | €170,100 | -€9,149 | -5.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €177,389 | €168,240 | -€9,149 | -5.2% |
| Profit (loss) carried forward | 14 | -€74,961 | -€92,402 | -€17,441 | -23.3% |
| Provisions and deferred taxes | 16 | €59,130 | €56,080 | -€3,050 | -5.2% |
| Deferred taxes | 168 | €59,130 | €56,080 | -€3,050 | -5.2% |
| Amounts payable | 17/49 | €645,996 | €665,892 | +€19,896 | +3.1% |
| Amounts payable within one year | 42/48 | €645,171 | €665,067 | +€19,896 | +3.1% |
| Trade debts | 44 | €27,794 | €544 | -€27,250 | -98.0% |
| Suppliers | 440/4 | €27,794 | €544 | -€27,250 | -98.0% |
| Taxes, remuneration and social security | 45 | €363 | €674 | +€311 | +85.7% |
| Taxes | 450/3 | €363 | €674 | +€311 | +85.7% |
| Other amounts payable | 47/48 | €617,014 | €663,849 | +€46,835 | +7.6% |
| Accrued charges and deferred income | 492/3 | €825 | €825 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,616 | €37,566 | +€2,950 | +8.5% |
| Other operating charges | 640/8 | €2,098 | €3,224 | +€1,126 | +53.6% |
| Gross operating margin | 9900 | €22,222 | €33,676 | +€11,454 | +51.5% |
| Operating profit (loss) | 9901 | -€14,492 | -€7,114 | +€7,378 | +50.9% |
| Financial charges | 65/66B | €18,563 | €22,526 | +€3,963 | +21.4% |
| Recurring financial charges | 65 | €18,563 | €22,526 | +€3,963 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,055 | -€29,640 | +€3,415 | +10.3% |
| Transfer from deferred taxes | 780 | €3,050 | €3,050 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€30,005 | -€26,591 | +€3,415 | +11.4% |
| Transfer from tax-exempt reserves | 789 | €9,149 | €9,149 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,856 | -€17,441 | +€3,415 | +16.4% |
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 16 October 2026 via checked.be.