SIMONNES: 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.
SIMONNES
Largest movements
- Cash -€14,172
down €14,172 (-89.6%), from €15,813 to €1,641
mainly Net result for the year (-€29,360) and Investment in fixed assets (net) (-€4,774)
- Tangible fixed assets -€8,953
down €8,953 (-32.0%), from €27,988 to €19,035
of which Plant, machinery and equipment: -€8,626
- Receivables within one year -€6,966
down €6,966 (-93.1%), from €7,486 to €520
of which Other amounts receivable: -€4,052
- Profit (loss) carried forward -€29,360
down €29,360 (-94.8%), from €30,981 to €1,621
- Other debts -€640
down €640 (-5.0%), from €12,884 to €12,243
- Gross operating margin -€22,526
down €22,526, from €7,383 to -€15,143
- Depreciation +€3,652
up €3,652 (+36.2%), from €10,074 to €13,726
- Other operating charges +€204
new in 2025: €204
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 | €51,286 | €21,196 | -€30,090 | -58.7% |
| Fixed assets | 21/28 | €27,988 | €19,035 | -€8,953 | -32.0% |
| Tangible fixed assets | 22/27 | €27,988 | €19,035 | -€8,953 | -32.0% |
| Plant, machinery and equipment | 23 | €27,116 | €18,489 | -€8,626 | -31.8% |
| Furniture and vehicles | 24 | €872 | €546 | -€326 | -37.4% |
| Current assets | 29/58 | €23,298 | €2,161 | -€21,137 | -90.7% |
| Amounts receivable within one year | 40/41 | €7,486 | €520 | -€6,966 | -93.1% |
| Trade receivables | 40 | €3,422 | €508 | -€2,914 | -85.1% |
| Other amounts receivable | 41 | €4,064 | €12 | -€4,052 | -99.7% |
| Cash at bank and in hand | 54/58 | €15,813 | €1,641 | -€14,172 | -89.6% |
| Total equity and liabilities | 10/49 | €51,286 | €21,196 | -€30,090 | -58.7% |
| Equity | 10/15 | €37,181 | €7,821 | -€29,360 | -79.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,981 | €1,621 | -€29,360 | -94.8% |
| Amounts payable | 17/49 | €14,105 | €13,375 | -€730 | -5.2% |
| Amounts payable within one year | 42/48 | €14,105 | €13,375 | -€730 | -5.2% |
| Trade debts | 44 | €518 | €444 | -€74 | -14.3% |
| Suppliers | 440/4 | €518 | €444 | -€74 | -14.3% |
| Taxes, remuneration and social security | 45 | €704 | €688 | -€16 | -2.2% |
| Taxes | 450/3 | €704 | €688 | -€16 | -2.2% |
| Other amounts payable | 47/48 | €12,884 | €12,243 | -€640 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,074 | €13,726 | +€3,652 | +36.2% |
| Other operating charges | 640/8 | - | €204 | +€204 | |
| Gross operating margin | 9900 | €7,383 | -€15,143 | -€22,526 | |
| Operating profit (loss) | 9901 | -€2,692 | -€29,073 | -€26,382 | -980.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €156 | €145 | -€11 | -7.1% |
| Recurring financial charges | 65 | €156 | €145 | -€11 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,845 | -€29,219 | -€26,374 | -927.0% |
| Income taxes | 67/77 | €273 | €141 | -€132 | -48.4% |
| Profit (loss) for the period | 9904 | -€3,118 | -€29,360 | -€26,242 | -841.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,118 | -€29,360 | -€26,242 | -841.6% |
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 4 October 2026 via checked.be.