SIMONIS FOOD CONSULTING: 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 FOOD CONSULTING
Largest movements
- Receivables within one year -€18,458
down €18,458 (-93.2%), from €19,795 to €1,337
of which Trade receivables: -€12,895
- Deferred charges and accrued income +€5,600
new in 2025: €5,600
- Tangible fixed assets -€1,763
down €1,763 (-34.3%), from €5,141 to €3,378
- Advances received -€15,603
no longer reported in 2025 (was €15,603)
- Profit (loss) carried forward -€6,705
down €6,705 (-25.9%), from €25,909 to €19,204
- Other debts +€3,829
new in 2025: €3,829
- Tax, wage and social debts +€2,691
new in 2025: €2,691
- Trade debts +€1,242
up €1,242 (+189%), from €658 to €1,900
- Other operating charges +€618
new in 2025: €618
- Financial income -€321
no longer reported in 2025 (was €321)
- Gross operating margin +€304
up €304 (+6.9%), from -€4,430 to -€4,126
- Financial charges +€52
up €52 (+35.7%), from €146 to €198
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 | €46,169 | €31,624 | -€14,545 | -31.5% |
| Fixed assets | 21/28 | €5,141 | €3,378 | -€1,763 | -34.3% |
| Tangible fixed assets | 22/27 | €5,141 | €3,378 | -€1,763 | -34.3% |
| Furniture and vehicles | 24 | €5,141 | €3,378 | -€1,763 | -34.3% |
| Current assets | 29/58 | €41,029 | €28,246 | -€12,783 | -31.2% |
| Amounts receivable within one year | 40/41 | €19,795 | €1,337 | -€18,458 | -93.2% |
| Trade receivables | 40 | €12,895 | - | -€12,895 | |
| Other amounts receivable | 41 | €6,900 | €1,337 | -€5,563 | -80.6% |
| Cash at bank and in hand | 54/58 | €21,234 | €21,309 | +€75 | +0.4% |
| Deferred charges and accrued income | 490/1 | - | €5,600 | +€5,600 | |
| Total equity and liabilities | 10/49 | €46,169 | €31,624 | -€14,545 | -31.5% |
| Equity | 10/15 | €29,909 | €23,204 | -€6,705 | -22.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,909 | €19,204 | -€6,705 | -25.9% |
| Amounts payable | 17/49 | €16,261 | €8,420 | -€7,840 | -48.2% |
| Amounts payable within one year | 42/48 | €16,261 | €8,420 | -€7,840 | -48.2% |
| Trade debts | 44 | €658 | €1,900 | +€1,242 | +189% |
| Suppliers | 440/4 | €658 | €1,900 | +€1,242 | +189% |
| Advances received on contracts in progress | 46 | €15,603 | - | -€15,603 | |
| Taxes, remuneration and social security | 45 | - | €2,691 | +€2,691 | |
| Taxes | 450/3 | - | €2,691 | +€2,691 | |
| Other amounts payable | 47/48 | - | €3,829 | +€3,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,763 | = | 0.0% |
| Other operating charges | 640/8 | - | €618 | +€618 | |
| Gross operating margin | 9900 | -€4,430 | -€4,126 | +€304 | +6.9% |
| Operating profit (loss) | 9901 | -€6,193 | -€6,507 | -€314 | -5.1% |
| Financial income | 75/76B | €321 | - | -€321 | |
| Recurring financial income | 75 | €321 | - | -€321 | |
| Financial charges | 65/66B | €146 | €198 | +€52 | +35.7% |
| Recurring financial charges | 65 | €146 | €198 | +€52 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,018 | -€6,705 | -€687 | -11.4% |
| Profit (loss) for the period | 9904 | -€6,018 | -€6,705 | -€687 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,018 | -€6,705 | -€687 | -11.4% |
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 23 October 2026 via checked.be.