SIMONIS & GASTRONOMIE: 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 & GASTRONOMIE
Largest movements
- Cash -€48,612
down €48,612 (-19.5%), from €249,209 to €200,597
mainly Contributions, distributions and other (-€93,700) and Investment in fixed assets (net) (-€45,981)
- Receivables within one year +€20,819
up €20,819 (+31.8%), from €65,547 to €86,366
of which Other amounts receivable: +€15,695
- Stocks and contracts +€4,715
up €4,715 (+58.0%), from €8,125 to €12,840
- Reserves -€93,700
down €93,700 (-54.8%), from €171,000 to €77,300
- Other debts +€93,700
new in 2025: €93,700
- Debts after one year -€13,002
down €13,002 (-30.0%), from €43,354 to €30,353
- Profit (loss) carried forward -€6,726
down €6,726 (-11.1%), from €60,398 to €53,673
- Trade debts -€4,731
down €4,731 (-21.8%), from €21,735 to €17,004
- Gross operating margin -€83,519
down €83,519 (-21.8%), from €382,768 to €299,249
- Taxes -€18,178
down €18,178 (-98.9%), from €18,382 to €204
- Staff costs -€14,790
down €14,790 (-5.5%), from €268,956 to €254,166
- Depreciation +€8,990
up €8,990 (+24.3%), from €36,998 to €45,988
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 | €433,127 | €406,347 | -€26,780 | -6.2% |
| Fixed assets | 21/28 | €106,551 | €106,543 | -€7 | 0.0% |
| Tangible fixed assets | 22/27 | €106,551 | €106,543 | -€7 | 0.0% |
| Furniture and vehicles | 24 | €2,007 | €11,751 | +€9,743 | +485% |
| Other tangible fixed assets | 26 | €104,543 | €94,793 | -€9,750 | -9.3% |
| Current assets | 29/58 | €326,577 | €299,803 | -€26,773 | -8.2% |
| Stocks and contracts in progress | 3 | €8,125 | €12,840 | +€4,715 | +58.0% |
| Stocks | 30/36 | €8,125 | €12,840 | +€4,715 | +58.0% |
| Amounts receivable within one year | 40/41 | €65,547 | €86,366 | +€20,819 | +31.8% |
| Trade receivables | 40 | €53,050 | €58,173 | +€5,123 | +9.7% |
| Other amounts receivable | 41 | €12,497 | €28,193 | +€15,695 | +126% |
| Cash at bank and in hand | 54/58 | €249,209 | €200,597 | -€48,612 | -19.5% |
| Deferred charges and accrued income | 490/1 | €3,695 | - | -€3,695 | |
| Total equity and liabilities | 10/49 | €433,127 | €406,347 | -€26,780 | -6.2% |
| Equity | 10/15 | €304,398 | €203,973 | -€100,426 | -33.0% |
| Contributions | 10/11 | €73,000 | €73,000 | = | 0.0% |
| Capital | 10 | €73,000 | €73,000 | = | 0.0% |
| Issued capital | 100 | €73,000 | €73,000 | = | 0.0% |
| Reserves | 13 | €171,000 | €77,300 | -€93,700 | -54.8% |
| Non-distributable reserves | 130/1 | €171,000 | €77,300 | -€93,700 | -54.8% |
| Legal reserve | 130 | €7,300 | €7,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €163,700 | €70,000 | -€93,700 | -57.2% |
| Profit (loss) carried forward | 14 | €60,398 | €53,673 | -€6,726 | -11.1% |
| Amounts payable | 17/49 | €128,729 | €202,374 | +€73,645 | +57.2% |
| Amounts payable after more than one year | 17 | €43,354 | €30,353 | -€13,002 | -30.0% |
| Financial debts | 170/4 | €43,354 | €30,353 | -€13,002 | -30.0% |
| Amounts payable within one year | 42/48 | €85,374 | €172,021 | +€86,647 | +101% |
| Current portion of amounts payable after more than one year | 42 | €13,013 | €13,002 | -€11 | -0.1% |
| Trade debts | 44 | €21,735 | €17,004 | -€4,731 | -21.8% |
| Suppliers | 440/4 | €21,735 | €17,004 | -€4,731 | -21.8% |
| Taxes, remuneration and social security | 45 | €50,627 | €48,316 | -€2,311 | -4.6% |
| Taxes | 450/3 | €31,412 | €17,848 | -€13,564 | -43.2% |
| Remuneration and social security | 454/9 | €19,216 | €30,468 | +€11,252 | +58.6% |
| Other amounts payable | 47/48 | - | €93,700 | +€93,700 | |
| Remuneration, social security and pensions | 62 | €268,956 | €254,166 | -€14,790 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,998 | €45,988 | +€8,990 | +24.3% |
| Other operating charges | 640/8 | €2,146 | €3,473 | +€1,327 | +61.8% |
| Gross operating margin | 9900 | €382,768 | €299,249 | -€83,519 | -21.8% |
| Operating profit (loss) | 9901 | €74,668 | -€4,378 | -€79,045 | |
| Financial income | 75/76B | €2,026 | €2,340 | +€314 | +15.5% |
| Recurring financial income | 75 | €2,026 | €2,340 | +€314 | +15.5% |
| Financial charges | 65/66B | €3,760 | €4,484 | +€724 | +19.3% |
| Recurring financial charges | 65 | €3,760 | €4,484 | +€724 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €72,934 | -€6,522 | -€79,455 | |
| Income taxes | 67/77 | €18,382 | €204 | -€18,178 | -98.9% |
| Profit (loss) for the period | 9904 | €54,551 | -€6,726 | -€61,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,551 | -€6,726 | -€61,277 |
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 28 October 2026 via checked.be.