SIMONS J.: 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 J.
Largest movements
- Cash +€6,309
up €6,309 (+285.6%), from €2,209 to €8,518
mainly Deferred charges and accrued income (+€4,573) and Receivables within one year (+€3,765)
- Deferred charges and accrued income -€4,573
no longer reported in 2025 (was €4,573)
- Receivables within one year -€3,765
down €3,765 (-39.9%), from €9,434 to €5,669
of which Trade receivables: -€3,747
- Tangible fixed assets -€520
down €520 (-50.0%), from €1,040 to €520
- Profit (loss) carried forward -€1,913
down €1,913 (-88.0%), from -€2,173 to -€4,087
- Tax, wage and social debts -€1,299
down €1,299 (-36.4%), from €3,574 to €2,274
of which Taxes: -€1,102
- Trade debts +€490
up €490 (+53.5%), from €916 to €1,406
- Other debts +€174
new in 2025: €174
- Gross operating margin -€4,234
down €4,234, from €3,594 to -€640
- Taxes -€1,839
no longer reported in 2025 (was €1,839)
- Other operating charges -€206
down €206 (-28.1%), from €734 to €528
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 | €17,255 | €14,706 | -€2,548 | -14.8% |
| Fixed assets | 21/28 | €1,040 | €520 | -€520 | -50.0% |
| Tangible fixed assets | 22/27 | €1,040 | €520 | -€520 | -50.0% |
| Furniture and vehicles | 24 | €1,040 | €520 | -€520 | -50.0% |
| Current assets | 29/58 | €16,215 | €14,187 | -€2,029 | -12.5% |
| Amounts receivable within one year | 40/41 | €9,434 | €5,669 | -€3,765 | -39.9% |
| Trade receivables | 40 | €9,416 | €5,669 | -€3,747 | -39.8% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €2,209 | €8,518 | +€6,309 | +285.6% |
| Deferred charges and accrued income | 490/1 | €4,573 | - | -€4,573 | |
| Total equity and liabilities | 10/49 | €17,255 | €14,706 | -€2,548 | -14.8% |
| Equity | 10/15 | €12,766 | €10,852 | -€1,913 | -15.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,939 | €12,939 | = | 0.0% |
| Distributable reserves | 133 | €12,939 | €12,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,173 | -€4,087 | -€1,913 | -88.0% |
| Amounts payable | 17/49 | €4,489 | €3,854 | -€635 | -14.1% |
| Amounts payable within one year | 42/48 | €4,489 | €3,854 | -€635 | -14.1% |
| Trade debts | 44 | €916 | €1,406 | +€490 | +53.5% |
| Suppliers | 440/4 | €916 | €1,406 | +€490 | +53.5% |
| Taxes, remuneration and social security | 45 | €3,574 | €2,274 | -€1,299 | -36.4% |
| Taxes | 450/3 | €1,177 | €74 | -€1,102 | -93.7% |
| Remuneration and social security | 454/9 | €2,397 | €2,200 | -€197 | -8.2% |
| Other amounts payable | 47/48 | - | €174 | +€174 | |
| Remuneration, social security and pensions | 62 | €138 | €166 | +€28 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €520 | €520 | = | 0.0% |
| Other operating charges | 640/8 | €734 | €528 | -€206 | -28.1% |
| Gross operating margin | 9900 | €3,594 | -€640 | -€4,234 | |
| Operating profit (loss) | 9901 | €2,203 | -€1,854 | -€4,056 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -80.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -80.0% |
| Financial charges | 65/66B | €52 | €60 | +€8 | +15.8% |
| Recurring financial charges | 65 | €52 | €60 | +€8 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €2,152 | -€1,913 | -€4,065 | |
| Income taxes | 67/77 | €1,839 | - | -€1,839 | |
| Profit (loss) for the period | 9904 | €313 | -€1,913 | -€2,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €313 | -€1,913 | -€2,226 |
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 10 October 2026 via checked.be.