SIMONS: 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.
SIMONS
Largest movements
- Cash +€24,880
up €24,880 (+153.3%), from €16,224 to €41,104
mainly Net result for the year (+€27,197) and Tax, wage and social debts (+€7,970)
- Receivables within one year +€7,898
up €7,898 (+73.9%), from €10,691 to €18,589
of which Trade receivables: +€4,556
- Tangible fixed assets +€1,160
up €1,160 (+204.8%), from €566 to €1,727
of which Plant, machinery and equipment: +€1,476
- Deferred charges and accrued income +€692
up €692 (+22.6%), from €3,061 to €3,753
- Reserves +€27,197
up €27,197 (+200.3%), from €13,578 to €40,774
- Tax, wage and social debts +€7,970
up €7,970 (+146.6%), from €5,438 to €13,408
of which Taxes: +€11,309
- Other debts -€2,677
no longer reported in 2025 (was €2,677)
- Trade debts +€2,481
up €2,481 (+107.8%), from €2,301 to €4,782
- Gross operating margin +€27,957
up €27,957 (+180.2%), from €15,512 to €43,469
- Taxes +€10,563
up €10,563 (+259.2%), from €4,075 to €14,638
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 | €30,543 | €65,174 | +€34,631 | +113.4% |
| Fixed assets | 21/28 | €566 | €1,727 | +€1,160 | +204.8% |
| Tangible fixed assets | 22/27 | €566 | €1,727 | +€1,160 | +204.8% |
| Plant, machinery and equipment | 23 | - | €1,476 | +€1,476 | |
| Furniture and vehicles | 24 | €566 | €250 | -€316 | -55.8% |
| Current assets | 29/58 | €29,977 | €63,447 | +€33,470 | +111.7% |
| Amounts receivable within one year | 40/41 | €10,691 | €18,589 | +€7,898 | +73.9% |
| Trade receivables | 40 | €10,009 | €14,565 | +€4,556 | +45.5% |
| Other amounts receivable | 41 | €683 | €4,025 | +€3,342 | +489.5% |
| Cash at bank and in hand | 54/58 | €16,224 | €41,104 | +€24,880 | +153.3% |
| Deferred charges and accrued income | 490/1 | €3,061 | €3,753 | +€692 | +22.6% |
| Total equity and liabilities | 10/49 | €30,543 | €65,174 | +€34,631 | +113.4% |
| Equity | 10/15 | €19,778 | €46,974 | +€27,197 | +137.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,578 | €40,774 | +€27,197 | +200.3% |
| Distributable reserves | 133 | €13,578 | €40,774 | +€27,197 | +200.3% |
| Amounts payable | 17/49 | €10,765 | €18,199 | +€7,434 | +69.1% |
| Amounts payable within one year | 42/48 | €10,415 | €18,190 | +€7,774 | +74.6% |
| Trade debts | 44 | €2,301 | €4,782 | +€2,481 | +107.8% |
| Suppliers | 440/4 | €2,301 | €4,782 | +€2,481 | +107.8% |
| Taxes, remuneration and social security | 45 | €5,438 | €13,408 | +€7,970 | +146.6% |
| Taxes | 450/3 | €2,099 | €13,408 | +€11,309 | +538.8% |
| Remuneration and social security | 454/9 | €3,339 | - | -€3,339 | |
| Other amounts payable | 47/48 | €2,677 | - | -€2,677 | |
| Accrued charges and deferred income | 492/3 | €350 | €10 | -€340 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €648 | +€243 | +60.0% |
| Other operating charges | 640/8 | €1,076 | €1,109 | +€33 | +3.0% |
| Gross operating margin | 9900 | €15,512 | €43,469 | +€27,957 | +180.2% |
| Operating profit (loss) | 9901 | €14,031 | €41,712 | +€27,681 | +197.3% |
| Financial income | 75/76B | €275 | €210 | -€64 | -23.4% |
| Recurring financial income | 75 | €275 | €210 | -€64 | -23.4% |
| Financial charges | 65/66B | €79 | €88 | +€9 | +11.2% |
| Recurring financial charges | 65 | €79 | €88 | +€9 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €14,226 | €41,835 | +€27,608 | +194.1% |
| Income taxes | 67/77 | €4,075 | €14,638 | +€10,563 | +259.2% |
| Profit (loss) for the period | 9904 | €10,151 | €27,197 | +€17,045 | +167.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,151 | €27,197 | +€17,045 | +167.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.