SIMONIS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€23,255
up €23,255 (+659.2%), from €3,528 to €26,783
mainly Net result for the year (+€20,817) and Receivables within one year (+€6,658)
- Receivables after one year +€15,000
new in 2025: €15,000
- Receivables within one year -€6,658
down €6,658 (-78.0%), from €8,539 to €1,881
of which Trade receivables: -€5,720
- Tangible fixed assets -€2,090
down €2,090 (-30.3%), from €6,904 to €4,814
- Reserves +€20,000
up €20,000 (+254.5%), from €7,859 to €27,859
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€4,944
up €4,944 (+664.7%), from €744 to €5,688
- Other debts +€1,953
new in 2025: €1,953
- Profit (loss) carried forward +€817
up €817 (+0.3%), from -€263,362 to -€262,544
- Trade debts +€742
up €742 (+57.9%), from €1,282 to €2,024
- Gross operating margin +€26,885
up €26,885 (+233.2%), from €11,529 to €38,414
- Taxes +€10,093
up €10,093 (+632.8%), from €1,595 to €11,688
- Depreciation -€4,772
down €4,772 (-53.6%), from €8,895 to €4,123
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 | €20,341 | €49,162 | +€28,821 | +141.7% |
| Fixed assets | 21/28 | €7,788 | €5,498 | -€2,290 | -29.4% |
| Intangible fixed assets | 21 | €863 | €663 | -€200 | -23.2% |
| Tangible fixed assets | 22/27 | €6,904 | €4,814 | -€2,090 | -30.3% |
| Furniture and vehicles | 24 | €6,904 | €4,814 | -€2,090 | -30.3% |
| Financial fixed assets | 28 | €21 | €21 | = | 0.0% |
| Current assets | 29/58 | €12,553 | €43,664 | +€31,111 | +247.8% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €8,539 | €1,881 | -€6,658 | -78.0% |
| Trade receivables | 40 | €6,446 | €726 | -€5,720 | -88.7% |
| Other amounts receivable | 41 | €2,093 | €1,155 | -€938 | -44.8% |
| Cash at bank and in hand | 54/58 | €3,528 | €26,783 | +€23,255 | +659.2% |
| Deferred charges and accrued income | 490/1 | €486 | - | -€486 | |
| Total equity and liabilities | 10/49 | €20,341 | €49,162 | +€28,821 | +141.7% |
| Equity | 10/15 | €17,180 | €37,997 | +€20,817 | +121.2% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Capital | 10 | €272,683 | €272,683 | = | 0.0% |
| Issued capital | 100 | €272,683 | €272,683 | = | 0.0% |
| Reserves | 13 | €7,859 | €27,859 | +€20,000 | +254.5% |
| Non-distributable reserves | 130/1 | €3,359 | €3,359 | = | 0.0% |
| Legal reserve | 130 | €3,359 | €3,359 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €24,500 | +€20,000 | +444.4% |
| Profit (loss) carried forward | 14 | -€263,362 | -€262,544 | +€817 | +0.3% |
| Amounts payable | 17/49 | €3,161 | €11,165 | +€8,004 | +253.2% |
| Amounts payable within one year | 42/48 | €3,161 | €11,165 | +€8,004 | +253.2% |
| Current portion of amounts payable after more than one year | 42 | €1,135 | €1,500 | +€365 | +32.1% |
| Trade debts | 44 | €1,282 | €2,024 | +€742 | +57.9% |
| Suppliers | 440/4 | €1,282 | €2,024 | +€742 | +57.9% |
| Taxes, remuneration and social security | 45 | €744 | €5,688 | +€4,944 | +664.7% |
| Taxes | 450/3 | €744 | €5,688 | +€4,944 | +664.7% |
| Other amounts payable | 47/48 | - | €1,953 | +€1,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,895 | €4,123 | -€4,772 | -53.6% |
| Other operating charges | 640/8 | €954 | €1,210 | +€256 | +26.8% |
| Gross operating margin | 9900 | €11,529 | €38,414 | +€26,885 | +233.2% |
| Operating profit (loss) | 9901 | €1,679 | €33,080 | +€31,401 | +1870.1% |
| Financial income | 75/76B | €32 | €281 | +€249 | +770.7% |
| Recurring financial income | 75 | €32 | €281 | +€249 | +770.7% |
| Financial charges | 65/66B | €857 | €856 | -€1 | -0.2% |
| Recurring financial charges | 65 | €857 | €856 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €854 | €32,506 | +€31,652 | +3705.8% |
| Income taxes | 67/77 | €1,595 | €11,688 | +€10,093 | +632.8% |
| Profit (loss) for the period | 9904 | -€741 | €20,817 | +€21,558 | |
| Profit (loss) for the period to be appropriated | 9905 | -€741 | €20,817 | +€21,558 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.