SIMONS & CLEEREN: 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 & CLEEREN
Largest movements
- Cash +€73,814
up €73,814 (+44.4%), from €166,357 to €240,171
mainly Trade debts (+€69,240) and Net result for the year (+€24,589)
- Tangible fixed assets +€18,690
up €18,690 (+59.0%), from €31,680 to €50,370
- Receivables within one year -€4,798
down €4,798 (-90.9%), from €5,277 to €479
- Trade debts +€69,240
up €69,240 (+59.8%), from €115,703 to €184,943
- Profit (loss) carried forward +€22,474
up €22,474, from -€22,474 to €0
- Reserves -€6,782
down €6,782 (-11.2%), from €60,452 to €53,670
- Tax, wage and social debts +€6,606
up €6,606 (+17.6%), from €37,503 to €44,109
of which Remuneration and social security: +€5,583
- Debts after one year -€3,916
down €3,916 (-24.3%), from €16,117 to €12,201
- Gross operating margin +€14,411
up €14,411 (+11.0%), from €131,605 to €146,016
- Depreciation +€5,704
up €5,704 (+156%), from €3,661 to €9,365
- Taxes +€4,410
up €4,410 (+87.5%), from €5,042 to €9,452
- Staff costs -€1,813
down €1,813 (-1.8%), from €98,628 to €96,815
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 | €212,445 | €300,197 | +€87,752 | +41.3% |
| Fixed assets | 21/28 | €31,680 | €50,370 | +€18,690 | +59.0% |
| Tangible fixed assets | 22/27 | €31,680 | €50,370 | +€18,690 | +59.0% |
| Furniture and vehicles | 24 | €31,680 | €50,370 | +€18,690 | +59.0% |
| Current assets | 29/58 | €180,765 | €249,827 | +€69,062 | +38.2% |
| Amounts receivable within one year | 40/41 | €5,277 | €479 | -€4,798 | -90.9% |
| Other amounts receivable | 41 | €5,277 | €479 | -€4,798 | -90.9% |
| Cash at bank and in hand | 54/58 | €166,357 | €240,171 | +€73,814 | +44.4% |
| Deferred charges and accrued income | 490/1 | €9,131 | €9,176 | +€46 | +0.5% |
| Total equity and liabilities | 10/49 | €212,445 | €300,197 | +€87,752 | +41.3% |
| Equity | 10/15 | €38,978 | €54,670 | +€15,692 | +40.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,452 | €53,670 | -€6,782 | -11.2% |
| Distributable reserves | 133 | €60,452 | €53,670 | -€6,782 | -11.2% |
| Profit (loss) carried forward | 14 | -€22,474 | €0 | +€22,474 | |
| Amounts payable | 17/49 | €173,467 | €245,527 | +€72,060 | +41.5% |
| Amounts payable after more than one year | 17 | €16,117 | €12,201 | -€3,916 | -24.3% |
| Financial debts | 170/4 | €16,117 | €12,201 | -€3,916 | -24.3% |
| Amounts payable within one year | 42/48 | €157,350 | €233,326 | +€75,976 | +48.3% |
| Financial debts | 43 | €3,786 | €3,916 | +€129 | +3.4% |
| Credit institutions | 430/8 | €3,786 | €3,916 | +€129 | +3.4% |
| Trade debts | 44 | €115,703 | €184,943 | +€69,240 | +59.8% |
| Suppliers | 440/4 | €115,703 | €184,943 | +€69,240 | +59.8% |
| Taxes, remuneration and social security | 45 | €37,503 | €44,109 | +€6,606 | +17.6% |
| Taxes | 450/3 | €32,071 | €33,094 | +€1,023 | +3.2% |
| Remuneration and social security | 454/9 | €5,431 | €11,014 | +€5,583 | +103% |
| Other amounts payable | 47/48 | €358 | €358 | = | 0.0% |
| Non-recurring operating income | 76A | €5,455 | - | -€5,455 | |
| Remuneration, social security and pensions | 62 | €98,628 | €96,815 | -€1,813 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €9,365 | +€5,704 | +156% |
| Other operating charges | 640/8 | €5,814 | €5,139 | -€676 | -11.6% |
| Gross operating margin | 9900 | €131,605 | €146,016 | +€14,411 | +11.0% |
| Operating profit (loss) | 9901 | €23,502 | €34,698 | +€11,197 | +47.6% |
| Financial income | 75/76B | €185 | €171 | -€14 | -7.5% |
| Recurring financial income | 75 | €185 | €171 | -€14 | -7.5% |
| Financial charges | 65/66B | €451 | €829 | +€378 | +83.8% |
| Recurring financial charges | 65 | €451 | €829 | +€378 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €23,236 | €34,041 | +€10,805 | +46.5% |
| Income taxes | 67/77 | €5,042 | €9,452 | +€4,410 | +87.5% |
| Profit (loss) for the period | 9904 | €18,194 | €24,589 | +€6,395 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,194 | €24,589 | +€6,395 | +35.1% |
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 13 October 2026 via checked.be.