Simons en Decru: 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 en Decru
Largest movements
- Receivables within one year +€141,308
up €141,308 (+17.0%), from €831,081 to €972,389
of which Trade receivables: +€136,828
- Tangible fixed assets -€40,362
down €40,362 (-28.0%), from €143,908 to €103,546
of which Furniture and vehicles: -€38,900
- Trade debts +€211,032
up €211,032 (+44.5%), from €474,675 to €685,707
- Reserves -€70,072
down €70,072 (-18.6%), from €376,041 to €305,968
of which Distributable reserves: -€51,611
- Other debts -€18,333
down €18,333 (-45.8%), from €40,000 to €21,667
- Current portion of long-term debt -€14,343
down €14,343 (-100.0%), from €14,343 to €0
- Write-downs -€82,578
new in 2025: -€82,578
- Gross operating margin -€26,950
down €26,950 (-5.7%), from €475,833 to €448,882
- Staff costs +€11,879
up €11,879 (+2.7%), from €439,669 to €451,548
- Depreciation -€7,331
down €7,331 (-10.7%), from €68,384 to €61,053
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 | €1,153,317 | €1,265,443 | +€112,126 | +9.7% |
| Fixed assets | 21/28 | €144,387 | €104,025 | -€40,362 | -28.0% |
| Tangible fixed assets | 22/27 | €143,908 | €103,546 | -€40,362 | -28.0% |
| Plant, machinery and equipment | 23 | €30,598 | €29,136 | -€1,462 | -4.8% |
| Furniture and vehicles | 24 | €113,310 | €74,410 | -€38,900 | -34.3% |
| Financial fixed assets | 28 | €479 | €479 | = | 0.0% |
| Current assets | 29/58 | €1,008,930 | €1,161,418 | +€152,488 | +15.1% |
| Stocks and contracts in progress | 3 | €101,745 | €103,188 | +€1,443 | +1.4% |
| Stocks | 30/36 | €101,745 | €103,188 | +€1,443 | +1.4% |
| Amounts receivable within one year | 40/41 | €831,081 | €972,389 | +€141,308 | +17.0% |
| Trade receivables | 40 | €830,634 | €967,462 | +€136,828 | +16.5% |
| Other amounts receivable | 41 | €447 | €4,928 | +€4,480 | +1001.3% |
| Cash at bank and in hand | 54/58 | €65,335 | €74,181 | +€8,846 | +13.5% |
| Deferred charges and accrued income | 490/1 | €10,769 | €11,660 | +€891 | +8.3% |
| Total equity and liabilities | 10/49 | €1,153,317 | €1,265,443 | +€112,126 | +9.7% |
| Equity | 10/15 | €526,041 | €455,968 | -€70,072 | -13.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €376,041 | €305,968 | -€70,072 | -18.6% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,462 | €0 | -€18,462 | -100.0% |
| Distributable reserves | 133 | €342,579 | €290,968 | -€51,611 | -15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €627,277 | €809,475 | +€182,198 | +29.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €627,120 | €809,319 | +€182,198 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €14,343 | €0 | -€14,343 | -100.0% |
| Trade debts | 44 | €474,675 | €685,707 | +€211,032 | +44.5% |
| Suppliers | 440/4 | €474,675 | €685,707 | +€211,032 | +44.5% |
| Taxes, remuneration and social security | 45 | €98,103 | €101,945 | +€3,842 | +3.9% |
| Taxes | 450/3 | €22,997 | €32,381 | +€9,384 | +40.8% |
| Remuneration and social security | 454/9 | €75,106 | €69,564 | -€5,542 | -7.4% |
| Other amounts payable | 47/48 | €40,000 | €21,667 | -€18,333 | -45.8% |
| Accrued charges and deferred income | 492/3 | €156 | €156 | = | 0.0% |
| Non-recurring operating income | 76A | €8,226 | €0 | -€8,226 | -100.0% |
| Remuneration, social security and pensions | 62 | €439,669 | €451,548 | +€11,879 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,384 | €61,053 | -€7,331 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€82,578 | -€82,578 | |
| Other operating charges | 640/8 | €84,040 | €86,118 | +€2,078 | +2.5% |
| Gross operating margin | 9900 | €475,833 | €448,882 | -€26,950 | -5.7% |
| Operating profit (loss) | 9901 | -€116,260 | -€67,258 | +€49,002 | +42.1% |
| Financial income | 75/76B | €919 | €6 | -€913 | -99.3% |
| Recurring financial income | 75 | €919 | €6 | -€913 | -99.3% |
| Financial charges | 65/66B | €2,774 | €2,197 | -€577 | -20.8% |
| Recurring financial charges | 65 | €2,774 | €2,197 | -€577 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€118,115 | -€69,449 | +€48,666 | +41.2% |
| Income taxes | 67/77 | €500 | €623 | +€123 | +24.6% |
| Profit (loss) for the period | 9904 | -€118,615 | -€70,072 | +€48,543 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,615 | -€70,072 | +€48,543 | +40.9% |
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 11 October 2026 via checked.be.