SIMONS & FILS: 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 & FILS
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+70.0%), from €1.5m to €2.6m
- Receivables within one year +€125,116
up €125,116 (+7.3%), from €1.7m to €1.8m
of which Other amounts receivable: +€118,136
- Debts after one year +€823,942
up €823,942 (+98.5%), from €836,138 to €1.7m
- Short-term financial debts +€386,450
up €386,450 (+72.5%), from €533,050 to €919,500
- Other debts -€364,686
down €364,686 (-99.3%), from €367,087 to €2,400
- Reserves +€220,000
up €220,000 (+13.6%), from €1.6m to €1.8m
of which Distributable reserves: +€220,000
- Tax, wage and social debts -€56,401
down €56,401 (-53.0%), from €106,516 to €50,115
- Gross operating margin +€118,067
up €118,067 (+55.0%), from €214,759 to €332,826
- Financial income -€76,970
down €76,970 (-39.1%), from €197,081 to €120,111
- Financial charges +€41,469
up €41,469 (+61.6%), from €67,370 to €108,840
- Depreciation -€34,074
down €34,074 (-43.8%), from €77,777 to €43,703
- Taxes +€20,561
up €20,561 (+38.0%), from €54,176 to €74,736
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 | €4,036,464 | €5,123,920 | +€1.1m | +26.9% |
| Fixed assets | 21/28 | €458,633 | €415,839 | -€42,794 | -9.3% |
| Tangible fixed assets | 22/27 | €456,133 | €413,339 | -€42,794 | -9.4% |
| Land and buildings | 22 | €424,846 | €394,627 | -€30,219 | -7.1% |
| Plant, machinery and equipment | 23 | €308 | €157 | -€152 | -49.2% |
| Furniture and vehicles | 24 | €9,233 | €7,323 | -€1,910 | -20.7% |
| Leasing and similar rights | 25 | €21,746 | €11,233 | -€10,513 | -48.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €3,577,831 | €4,708,081 | +€1.1m | +31.6% |
| Amounts receivable after more than one year | 29 | €47,143 | €46,229 | -€914 | -1.9% |
| Other amounts receivable | 291 | €47,143 | €46,229 | -€914 | -1.9% |
| Stocks and contracts in progress | 3 | €1,504,626 | €2,558,127 | +€1.1m | +70.0% |
| Stocks | 30/36 | €1,504,626 | €2,558,127 | +€1.1m | +70.0% |
| Amounts receivable within one year | 40/41 | €1,722,860 | €1,847,976 | +€125,116 | +7.3% |
| Trade receivables | 40 | €10 | €6,990 | +€6,980 | +69,799% |
| Other amounts receivable | 41 | €1,722,850 | €1,840,986 | +€118,136 | +6.9% |
| Cash at bank and in hand | 54/58 | €189,077 | €139,641 | -€49,436 | -26.1% |
| Deferred charges and accrued income | 490/1 | €114,125 | €116,109 | +€1,984 | +1.7% |
| Total equity and liabilities | 10/49 | €4,036,464 | €5,123,920 | +€1.1m | +26.9% |
| Equity | 10/15 | €1,972,113 | €2,192,186 | +€220,072 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,613,360 | €1,833,360 | +€220,000 | +13.6% |
| 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 | €1,611,500 | €1,831,500 | +€220,000 | +13.7% |
| Profit (loss) carried forward | 14 | €340,153 | €340,226 | +€72 | 0.0% |
| Amounts payable | 17/49 | €2,064,351 | €2,931,734 | +€867,384 | +42.0% |
| Amounts payable after more than one year | 17 | €836,138 | €1,660,080 | +€823,942 | +98.5% |
| Financial debts | 170/4 | €836,138 | €1,660,080 | +€823,942 | +98.5% |
| Amounts payable within one year | 42/48 | €1,213,325 | €1,255,926 | +€42,600 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €138,856 | €192,998 | +€54,142 | +39.0% |
| Financial debts | 43 | €533,050 | €919,500 | +€386,450 | +72.5% |
| Credit institutions | 430/8 | €533,050 | €919,500 | +€386,450 | +72.5% |
| Trade debts | 44 | €67,816 | €90,911 | +€23,095 | +34.1% |
| Suppliers | 440/4 | €67,816 | €90,911 | +€23,095 | +34.1% |
| Taxes, remuneration and social security | 45 | €106,516 | €50,115 | -€56,401 | -53.0% |
| Taxes | 450/3 | €106,516 | €50,115 | -€56,401 | -53.0% |
| Other amounts payable | 47/48 | €367,087 | €2,400 | -€364,686 | -99.3% |
| Accrued charges and deferred income | 492/3 | €14,887 | €15,728 | +€841 | +5.6% |
| Non-recurring operating income | 76A | €261 | €1,328 | +€1,067 | +409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,777 | €43,703 | -€34,074 | -43.8% |
| Other operating charges | 640/8 | €3,769 | €4,464 | +€695 | +18.4% |
| Non-recurring operating charges | 66A | - | €1,121 | +€1,121 | |
| Gross operating margin | 9900 | €214,759 | €332,826 | +€118,067 | +55.0% |
| Operating profit (loss) | 9901 | €133,213 | €283,538 | +€150,325 | +113% |
| Financial income | 75/76B | €197,081 | €120,111 | -€76,970 | -39.1% |
| Recurring financial income | 75 | €197,081 | €120,111 | -€76,970 | -39.1% |
| Financial charges | 65/66B | €67,370 | €108,840 | +€41,469 | +61.6% |
| Recurring financial charges | 65 | €67,370 | €108,840 | +€41,469 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €262,923 | €294,809 | +€31,885 | +12.1% |
| Income taxes | 67/77 | €54,176 | €74,736 | +€20,561 | +38.0% |
| Profit (loss) for the period | 9904 | €208,748 | €220,072 | +€11,325 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €208,748 | €220,072 | +€11,325 | +5.4% |
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 17 October 2026 via checked.be.