SIMONS E & N: what changed
Two fiscal 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 E & N
Largest movements
- Tangible fixed assets -€1,677
down €1,677 (-5.6%), from €29,700 to €28,023
- Debts after one year -€6,351
down €6,351 (-36.6%), from €17,354 to €11,003
- Other debts +€4,479
up €4,479 (+19.3%), from €23,218 to €27,697
- Trade debts -€809
no longer reported in 2025 (was €809)
- Current portion of long-term debt +€671
up €671 (+11.8%), from €5,679 to €6,351
- Profit (loss) carried forward +€332
up €332 (+0.9%), from -€38,100 to -€37,767
- Gross operating margin +€925
up €925 (+27.4%), from €3,381 to €4,306
- Depreciation -€658
down €658 (-22.0%), from €2,993 to €2,335
- Financial charges -€309
down €309 (-21.2%), from €1,454 to €1,146
- Other operating charges -€145
down €145 (-22.7%), from €638 to €493
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,209 | €28,532 | -€1,677 | -5.6% |
| Fixed assets | 21/28 | €29,700 | €28,023 | -€1,677 | -5.6% |
| Tangible fixed assets | 22/27 | €29,700 | €28,023 | -€1,677 | -5.6% |
| Land and buildings | 22 | €29,700 | €28,023 | -€1,677 | -5.6% |
| Current assets | 29/58 | €509 | €509 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €509 | €509 | = | 0.0% |
| Other amounts receivable | 41 | €509 | €509 | = | 0.0% |
| Total equity and liabilities | 10/49 | €30,209 | €28,532 | -€1,677 | -5.6% |
| Equity | 10/15 | -€16,851 | -€16,519 | +€332 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,048 | €15,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,188 | €13,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,100 | -€37,767 | +€332 | +0.9% |
| Amounts payable | 17/49 | €47,060 | €45,051 | -€2,009 | -4.3% |
| Amounts payable after more than one year | 17 | €17,354 | €11,003 | -€6,351 | -36.6% |
| Financial debts | 170/4 | €17,354 | €11,003 | -€6,351 | -36.6% |
| Amounts payable within one year | 42/48 | €29,706 | €34,047 | +€4,341 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €5,679 | €6,351 | +€671 | +11.8% |
| Trade debts | 44 | €809 | - | -€809 | |
| Suppliers | 440/4 | €809 | - | -€809 | |
| Other amounts payable | 47/48 | €23,218 | €27,697 | +€4,479 | +19.3% |
| Non-recurring operating income | 76A | - | €658 | +€658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,993 | €2,335 | -€658 | -22.0% |
| Other operating charges | 640/8 | €638 | €493 | -€145 | -22.7% |
| Gross operating margin | 9900 | €3,381 | €4,306 | +€925 | +27.4% |
| Operating profit (loss) | 9901 | -€251 | €1,478 | +€1,729 | |
| Financial charges | 65/66B | €1,454 | €1,146 | -€309 | -21.2% |
| Recurring financial charges | 65 | €1,454 | €1,146 | -€309 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,705 | €332 | +€2,037 | |
| Profit (loss) for the period | 9904 | -€1,705 | €332 | +€2,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,705 | €332 | +€2,037 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.