SIMONS ADVIES GROEP: 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 ADVIES GROEP
Largest movements
- Cash +€54,356
up €54,356 (+154%), from €35,327 to €89,683
mainly Receivables within one year (+€20,889) and Net result for the year (+€17,712)
- Receivables within one year -€20,889
down €20,889 (-46.4%), from €44,979 to €24,089
of which Trade receivables: -€19,992
- Tangible fixed assets -€15,265
down €15,265 (-23.9%), from €63,915 to €48,650
of which Furniture and vehicles: -€14,293
- Deferred charges and accrued income -€4,968
down €4,968 (-31.8%), from €15,620 to €10,652
- Reserves +€15,994
up €15,994 (+12.9%), from €124,028 to €140,022
- Debts after one year -€6,116
down €6,116 (-26.4%), from €23,191 to €17,075
- Tax, wage and social debts +€1,973
up €1,973 (+82.1%), from €2,403 to €4,375
- Gross operating margin +€10,373
up €10,373 (+31.2%), from €33,249 to €43,622
- Financial income -€8,051
down €8,051 (-98.3%), from €8,192 to €142
of which Non-recurring financial income: -€8,000
- Depreciation +€6,189
up €6,189 (+68.2%), from €9,076 to €15,265
- Taxes -€1,118
down €1,118 (-12.4%), from €9,026 to €7,908
- Financial charges +€924
up €924 (+110%), from €841 to €1,765
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 | €159,841 | €173,075 | +€13,234 | +8.3% |
| Fixed assets | 21/28 | €63,915 | €48,650 | -€15,265 | -23.9% |
| Tangible fixed assets | 22/27 | €63,915 | €48,650 | -€15,265 | -23.9% |
| Plant, machinery and equipment | 23 | €2,105 | €1,134 | -€972 | -46.2% |
| Furniture and vehicles | 24 | €61,809 | €47,517 | -€14,293 | -23.1% |
| Current assets | 29/58 | €95,926 | €124,425 | +€28,499 | +29.7% |
| Amounts receivable within one year | 40/41 | €44,979 | €24,089 | -€20,889 | -46.4% |
| Trade receivables | 40 | €40,947 | €20,955 | -€19,992 | -48.8% |
| Other amounts receivable | 41 | €4,031 | €3,134 | -€897 | -22.3% |
| Cash at bank and in hand | 54/58 | €35,327 | €89,683 | +€54,356 | +154% |
| Deferred charges and accrued income | 490/1 | €15,620 | €10,652 | -€4,968 | -31.8% |
| Total equity and liabilities | 10/49 | €159,841 | €173,075 | +€13,234 | +8.3% |
| Equity | 10/15 | €124,028 | €140,022 | +€15,994 | +12.9% |
| Reserves | 13 | €124,028 | €140,022 | +€15,994 | +12.9% |
| Distributable reserves | 133 | €124,028 | €140,022 | +€15,994 | +12.9% |
| Amounts payable | 17/49 | €35,813 | €33,053 | -€2,760 | -7.7% |
| Amounts payable after more than one year | 17 | €23,191 | €17,075 | -€6,116 | -26.4% |
| Financial debts | 170/4 | €23,191 | €17,075 | -€6,116 | -26.4% |
| Amounts payable within one year | 42/48 | €12,622 | €15,978 | +€3,356 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €5,858 | €6,116 | +€258 | +4.4% |
| Trade debts | 44 | €524 | €718 | +€194 | +37.0% |
| Suppliers | 440/4 | €524 | €718 | +€194 | +37.0% |
| Taxes, remuneration and social security | 45 | €2,403 | €4,375 | +€1,973 | +82.1% |
| Remuneration and social security | 454/9 | €2,403 | €4,375 | +€1,973 | +82.1% |
| Other amounts payable | 47/48 | €3,838 | €4,769 | +€931 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,076 | €15,265 | +€6,189 | +68.2% |
| Other operating charges | 640/8 | €632 | €1,114 | +€482 | +76.3% |
| Gross operating margin | 9900 | €33,249 | €43,622 | +€10,373 | +31.2% |
| Operating profit (loss) | 9901 | €23,541 | €27,243 | +€3,702 | +15.7% |
| Financial income | 75/76B | €8,192 | €142 | -€8,051 | -98.3% |
| Recurring financial income | 75 | €192 | €142 | -€51 | -26.4% |
| Non-recurring financial income | 76B | €8,000 | - | -€8,000 | |
| Financial charges | 65/66B | €841 | €1,765 | +€924 | +110% |
| Recurring financial charges | 65 | €841 | €1,765 | +€924 | +110% |
| Profit (loss) for the period before taxes | 9903 | €30,893 | €25,620 | -€5,273 | -17.1% |
| Income taxes | 67/77 | €9,026 | €7,908 | -€1,118 | -12.4% |
| Profit (loss) for the period | 9904 | €21,866 | €17,712 | -€4,155 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,866 | €17,712 | -€4,155 | -19.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.