SIMONIS 2.42: 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.
SIMONIS 2.42
Largest movements
- Cash -€67,524
down €67,524 (-45.2%), from €149,459 to €81,935
mainly Debts after one year (-€200,818) and Investment in fixed assets (net) (-€5,198)
- Tangible fixed assets -€41,893
down €41,893 (-3.2%), from €1.3m to €1.3m
of which Land and buildings: -€33,453
- Debts after one year -€200,818
down €200,818 (-16.1%), from €1.2m to €1.0m
of which Financial debts: -€200,818
- Profit (loss) carried forward +€35,262
up €35,262 (+56.4%), from €62,556 to €97,818
- Advances received +€27,666
up €27,666 (+408.3%), from €6,776 to €34,442
- Staff costs -€50,016
down €50,016 (-28.9%), from €172,908 to €122,892
- Gross operating margin -€34,273
down €34,273 (-12.1%), from €284,038 to €249,765
- Taxes +€15,591
up €15,591, from -€937 to €14,655
- Financial charges -€6,931
down €6,931 (-22.1%), from €31,318 to €24,387
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 | €1,577,366 | €1,453,649 | -€123,717 | -7.8% |
| Fixed assets | 21/28 | €1,326,148 | €1,284,254 | -€41,893 | -3.2% |
| Tangible fixed assets | 22/27 | €1,326,148 | €1,284,254 | -€41,893 | -3.2% |
| Land and buildings | 22 | €1,271,042 | €1,237,589 | -€33,453 | -2.6% |
| Plant, machinery and equipment | 23 | €31,077 | €28,380 | -€2,697 | -8.7% |
| Furniture and vehicles | 24 | €8,267 | €5,727 | -€2,540 | -30.7% |
| Other tangible fixed assets | 26 | €15,762 | €12,558 | -€3,204 | -20.3% |
| Current assets | 29/58 | €251,218 | €169,395 | -€81,823 | -32.6% |
| Stocks and contracts in progress | 3 | €80,097 | €73,606 | -€6,491 | -8.1% |
| Stocks | 30/36 | €80,097 | €73,606 | -€6,491 | -8.1% |
| Amounts receivable within one year | 40/41 | €20,691 | €13,227 | -€7,465 | -36.1% |
| Trade receivables | 40 | €14,156 | €6,691 | -€7,465 | -52.7% |
| Other amounts receivable | 41 | €6,536 | €6,536 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €149,459 | €81,935 | -€67,524 | -45.2% |
| Deferred charges and accrued income | 490/1 | €972 | €627 | -€344 | -35.5% |
| Total equity and liabilities | 10/49 | €1,577,366 | €1,453,649 | -€123,717 | -7.8% |
| Equity | 10/15 | €222,321 | €257,583 | +€35,262 | +15.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €59,765 | €59,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,716 | €1,716 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,716 | €1,716 | = | 0.0% |
| Distributable reserves | 133 | €58,050 | €58,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,556 | €97,818 | +€35,262 | +56.4% |
| Amounts payable | 17/49 | €1,355,045 | €1,196,066 | -€158,979 | -11.7% |
| Amounts payable after more than one year | 17 | €1,247,749 | €1,046,930 | -€200,818 | -16.1% |
| Financial debts | 170/4 | €948,789 | €747,970 | -€200,818 | -21.2% |
| Other amounts payable | 178/9 | €298,960 | €298,960 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,297 | €149,136 | +€41,839 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €42,779 | €48,668 | +€5,889 | +13.8% |
| Trade debts | 44 | €23,170 | €20,344 | -€2,826 | -12.2% |
| Suppliers | 440/4 | €23,170 | €20,344 | -€2,826 | -12.2% |
| Advances received on contracts in progress | 46 | €6,776 | €34,442 | +€27,666 | +408.3% |
| Taxes, remuneration and social security | 45 | €34,572 | €45,682 | +€11,110 | +32.1% |
| Taxes | 450/3 | €10,349 | €19,151 | +€8,802 | +85.1% |
| Remuneration and social security | 454/9 | €24,223 | €26,531 | +€2,308 | +9.5% |
| Remuneration, social security and pensions | 62 | €172,908 | €122,892 | -€50,016 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,231 | €47,092 | -€140 | -0.3% |
| Other operating charges | 640/8 | €5,525 | €5,963 | +€438 | +7.9% |
| Gross operating margin | 9900 | €284,038 | €249,765 | -€34,273 | -12.1% |
| Operating profit (loss) | 9901 | €58,374 | €73,818 | +€15,444 | +26.5% |
| Financial income | 75/76B | €442 | €486 | +€45 | +10.1% |
| Recurring financial income | 75 | €442 | €486 | +€45 | +10.1% |
| Financial charges | 65/66B | €31,318 | €24,387 | -€6,931 | -22.1% |
| Recurring financial charges | 65 | €31,318 | €24,387 | -€6,931 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €27,497 | €49,917 | +€22,420 | +81.5% |
| Income taxes | 67/77 | -€937 | €14,655 | +€15,591 | |
| Profit (loss) for the period | 9904 | €28,433 | €35,262 | +€6,829 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,433 | €35,262 | +€6,829 | +24.0% |
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 7 October 2026 via checked.be.