Simons CV: 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 CV
Largest movements
- Cash +€17,385
up €17,385 (+109%), from €16,004 to €33,389
mainly Depreciation (+€15,709) and Stocks and contracts (+€8,125)
- Tangible fixed assets -€14,638
down €14,638 (-4.8%), from €305,077 to €290,439
of which Land and buildings: -€9,285
- Receivables within one year +€11,946
up €11,946 (+112%), from €10,705 to €22,652
of which Trade receivables: +€11,008
- Stocks and contracts -€8,125
down €8,125 (-91.5%), from €8,875 to €750
of which Contracts in progress: -€8,125
- Reserves +€5,329
up €5,329 (+13.8%), from €38,743 to €44,072
of which Distributable reserves: +€5,329
- Staff costs -€6,085
down €6,085 (-46.7%), from €13,020 to €6,935
- Depreciation -€1,447
down €1,447 (-8.4%), from €17,156 to €15,709
- Financial charges +€498
up €498 (+42.0%), from €1,186 to €1,684
- Taxes +€414
up €414, from -€250 to €164
- Gross operating margin -€374
down €374 (-1.2%), from €30,751 to €30,378
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 | €341,609 | €347,652 | +€6,044 | +1.8% |
| Fixed assets | 21/28 | €305,077 | €290,439 | -€14,638 | -4.8% |
| Tangible fixed assets | 22/27 | €305,077 | €290,439 | -€14,638 | -4.8% |
| Land and buildings | 22 | €280,849 | €271,563 | -€9,285 | -3.3% |
| Plant, machinery and equipment | 23 | €3,247 | €3,183 | -€63 | -2.0% |
| Furniture and vehicles | 24 | €20,981 | €15,692 | -€5,289 | -25.2% |
| Current assets | 29/58 | €36,532 | €57,213 | +€20,681 | +56.6% |
| Stocks and contracts in progress | 3 | €8,875 | €750 | -€8,125 | -91.5% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Contracts in progress | 37 | €8,125 | - | -€8,125 | |
| Amounts receivable within one year | 40/41 | €10,705 | €22,652 | +€11,946 | +112% |
| Trade receivables | 40 | €10,312 | €21,320 | +€11,008 | +107% |
| Other amounts receivable | 41 | €394 | €1,332 | +€938 | +238% |
| Cash at bank and in hand | 54/58 | €16,004 | €33,389 | +€17,385 | +109% |
| Deferred charges and accrued income | 490/1 | €948 | €423 | -€525 | -55.4% |
| Total equity and liabilities | 10/49 | €341,609 | €347,652 | +€6,044 | +1.8% |
| Equity | 10/15 | €63,725 | €69,072 | +€5,347 | +8.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €38,743 | €44,072 | +€5,329 | +13.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €36,243 | €41,572 | +€5,329 | +14.7% |
| Profit (loss) carried forward | 14 | -€18 | - | +€18 | |
| Amounts payable | 17/49 | €277,884 | €278,581 | +€697 | +0.3% |
| Amounts payable after more than one year | 17 | €270,000 | €270,000 | = | 0.0% |
| Financial debts | 170/4 | €270,000 | €270,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,676 | €7,356 | +€680 | +10.2% |
| Trade debts | 44 | €1,488 | €1,535 | +€47 | +3.2% |
| Suppliers | 440/4 | €1,488 | €1,535 | +€47 | +3.2% |
| Taxes, remuneration and social security | 45 | €3,806 | €2,633 | -€1,174 | -30.8% |
| Taxes | 450/3 | €1,843 | €2,633 | +€790 | +42.8% |
| Remuneration and social security | 454/9 | €1,964 | - | -€1,964 | |
| Other amounts payable | 47/48 | €1,382 | €3,189 | +€1,807 | +131% |
| Accrued charges and deferred income | 492/3 | €1,208 | €1,224 | +€17 | +1.4% |
| Remuneration, social security and pensions | 62 | €13,020 | €6,935 | -€6,085 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,156 | €15,709 | -€1,447 | -8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €85 | +€85 | |
| Other operating charges | 640/8 | €1,295 | €1,410 | +€116 | +8.9% |
| Gross operating margin | 9900 | €30,751 | €30,378 | -€374 | -1.2% |
| Operating profit (loss) | 9901 | -€719 | €6,239 | +€6,958 | |
| Financial income | 75/76B | €1,637 | €1,489 | -€148 | -9.0% |
| Recurring financial income | 75 | €1,637 | €1,489 | -€148 | -9.0% |
| Financial charges | 65/66B | €1,186 | €1,684 | +€498 | +42.0% |
| Recurring financial charges | 65 | €1,186 | €1,684 | +€498 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | -€268 | €6,044 | +€6,313 | |
| Income taxes | 67/77 | -€250 | €164 | +€414 | |
| Profit (loss) for the period | 9904 | -€18 | €5,880 | +€5,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18 | €5,880 | +€5,898 |
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 16 October 2026 via checked.be.