Simons Beheer: 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 Beheer
Largest movements
- Tangible fixed assets -€132,025
down €132,025 (-7.5%), from €1.8m to €1.6m
of which Land and buildings: -€129,025
- Cash -€40,533
down €40,533 (-42.8%), from €94,639 to €54,106
mainly Debts after one year (-€83,339) and Tax, wage and social debts (-€47,856)
- Receivables within one year +€27,068
up €27,068 (+6.9%), from €394,434 to €421,502
of which Trade receivables: +€24,873
- Debts after one year -€83,339
down €83,339 (-7.5%), from €1.1m to €1.0m
- Reserves -€60,850
down €60,850 (-6.3%), from €971,107 to €910,257
of which Tax-exempt reserves: -€51,328
- Tax, wage and social debts -€47,856
down €47,856 (-65.8%), from €72,727 to €24,871
- Trade debts +€28,735
new in 2025: €28,735
- Other debts +€24,662
up €24,662 (+10107.4%), from €244 to €24,906
- Gross operating margin -€41,287
down €41,287 (-21.2%), from €194,905 to €153,618
- Financial income -€28,388
down €28,388 (-97.4%), from €29,156 to €768
of which Financial income: -€27,708
- Taxes -€18,165
down €18,165 (-74.1%), from €24,501 to €6,336
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 | €2,460,456 | €2,310,969 | -€149,487 | -6.1% |
| Formation expenses | 20 | €3,563 | €2,375 | -€1,188 | -33.3% |
| Fixed assets | 21/28 | €1,965,011 | €1,832,986 | -€132,025 | -6.7% |
| Tangible fixed assets | 22/27 | €1,756,885 | €1,624,860 | -€132,025 | -7.5% |
| Land and buildings | 22 | €1,747,885 | €1,618,860 | -€129,025 | -7.4% |
| Plant, machinery and equipment | 23 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Financial fixed assets | 28 | €208,126 | €208,126 | = | 0.0% |
| Current assets | 29/58 | €491,882 | €475,608 | -€16,274 | -3.3% |
| Amounts receivable within one year | 40/41 | €394,434 | €421,502 | +€27,068 | +6.9% |
| Trade receivables | 40 | €22,965 | €47,838 | +€24,873 | +108.3% |
| Other amounts receivable | 41 | €371,469 | €373,664 | +€2,195 | +0.6% |
| Cash at bank and in hand | 54/58 | €94,639 | €54,106 | -€40,533 | -42.8% |
| Deferred charges and accrued income | 490/1 | €2,809 | - | -€2,809 | |
| Total equity and liabilities | 10/49 | €2,460,456 | €2,310,969 | -€149,487 | -6.1% |
| Equity | 10/15 | €1,002,107 | €941,257 | -€60,850 | -6.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €971,107 | €910,257 | -€60,850 | -6.3% |
| Tax-exempt reserves | 132 | €395,026 | €343,698 | -€51,328 | -13.0% |
| Distributable reserves | 133 | €576,081 | €566,559 | -€9,522 | -1.7% |
| Provisions and deferred taxes | 16 | €153,746 | €136,442 | -€17,304 | -11.3% |
| Deferred taxes | 168 | €153,746 | €136,442 | -€17,304 | -11.3% |
| Amounts payable | 17/49 | €1,304,603 | €1,233,270 | -€71,333 | -5.5% |
| Amounts payable after more than one year | 17 | €1,114,230 | €1,030,891 | -€83,339 | -7.5% |
| Financial debts | 170/4 | €1,114,230 | €1,030,891 | -€83,339 | -7.5% |
| Amounts payable within one year | 42/48 | €190,373 | €202,379 | +€12,006 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €117,402 | €123,867 | +€6,465 | +5.5% |
| Trade debts | 44 | - | €28,735 | +€28,735 | |
| Suppliers | 440/4 | - | €28,735 | +€28,735 | |
| Taxes, remuneration and social security | 45 | €72,727 | €24,871 | -€47,856 | -65.8% |
| Taxes | 450/3 | €72,727 | €24,871 | -€47,856 | -65.8% |
| Other amounts payable | 47/48 | €244 | €24,906 | +€24,662 | +10107.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,948 | €159,844 | -€104 | -0.1% |
| Other operating charges | 640/8 | €19,109 | €18,087 | -€1,022 | -5.3% |
| Gross operating margin | 9900 | €194,905 | €153,618 | -€41,287 | -21.2% |
| Operating profit (loss) | 9901 | €15,848 | -€24,313 | -€40,161 | |
| Financial income | 75/76B | €29,156 | €768 | -€28,388 | -97.4% |
| Recurring financial income | 75 | €28,476 | €768 | -€27,708 | -97.3% |
| Non-recurring financial income | 76B | €680 | - | -€680 | |
| Financial charges | 65/66B | €24,662 | €23,609 | -€1,053 | -4.3% |
| Recurring financial charges | 65 | €24,662 | €23,609 | -€1,053 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €20,342 | -€47,154 | -€67,496 | |
| Transfer from deferred taxes | 780 | €17,132 | €17,303 | +€171 | +1.0% |
| Income taxes | 67/77 | €24,501 | €6,336 | -€18,165 | -74.1% |
| Profit (loss) for the period | 9904 | €12,973 | -€36,187 | -€49,160 | |
| Transfer from tax-exempt reserves | 789 | €48,128 | €51,328 | +€3,200 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,101 | €15,141 | -€45,960 | -75.2% |
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 10 October 2026 via checked.be.