Simons menuiserie: 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 menuiserie
Largest movements
- Receivables within one year +€21,001
up €21,001 (+112.7%), from €18,641 to €39,642
of which Trade receivables: +€23,240
- Tangible fixed assets -€10,477
down €10,477 (-22.0%), from €47,664 to €37,187
of which Furniture and vehicles: -€9,310
- Cash -€6,634
down €6,634 (-8.5%), from €78,082 to €71,448
mainly Trade debts (-€35,954) and Receivables within one year (-€21,001)
- Stocks and contracts +€5,906
up €5,906 (+85.1%), from €6,942 to €12,849
- Trade debts -€35,954
down €35,954 (-62.4%), from €57,591 to €21,637
- Profit (loss) carried forward +€23,822
up €23,822, from €0 to €23,822
- Debts after one year +€18,913
new in 2025: €18,913
- Current portion of long-term debt +€8,544
new in 2025: €8,544
- Other debts -€4,104
down €4,104 (-44.6%), from €9,209 to €5,105
- Gross operating margin -€23,888
down €23,888 (-36.6%), from €65,247 to €41,359
- Taxes -€11,184
down €11,184 (-62.6%), from €17,864 to €6,680
- Depreciation +€6,477
up €6,477 (+149.7%), from €4,328 to €10,805
- Financial income -€3,272
down €3,272 (-50.0%), from €6,541 to €3,269
- Other operating charges +€1,290
up €1,290 (+800.6%), from €161 to €1,451
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 | €152,502 | €163,491 | +€10,990 | +7.2% |
| Fixed assets | 21/28 | €47,664 | €37,187 | -€10,477 | -22.0% |
| Tangible fixed assets | 22/27 | €47,664 | €37,187 | -€10,477 | -22.0% |
| Plant, machinery and equipment | 23 | €2,022 | €855 | -€1,167 | -57.7% |
| Furniture and vehicles | 24 | €45,642 | €36,332 | -€9,310 | -20.4% |
| Current assets | 29/58 | €104,838 | €126,304 | +€21,467 | +20.5% |
| Stocks and contracts in progress | 3 | €6,942 | €12,849 | +€5,906 | +85.1% |
| Stocks | 30/36 | €6,942 | €12,849 | +€5,906 | +85.1% |
| Amounts receivable within one year | 40/41 | €18,641 | €39,642 | +€21,001 | +112.7% |
| Trade receivables | 40 | €10,231 | €33,471 | +€23,240 | +227.1% |
| Other amounts receivable | 41 | €8,410 | €6,171 | -€2,239 | -26.6% |
| Cash at bank and in hand | 54/58 | €78,082 | €71,448 | -€6,634 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,173 | €2,367 | +€1,194 | +101.8% |
| Total equity and liabilities | 10/49 | €152,502 | €163,491 | +€10,990 | +7.2% |
| Equity | 10/15 | €75,894 | €99,717 | +€23,822 | +31.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,394 | €73,394 | = | 0.0% |
| Distributable reserves | 133 | €73,394 | €73,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €23,822 | +€23,822 | |
| Amounts payable | 17/49 | €76,607 | €63,775 | -€12,833 | -16.8% |
| Amounts payable after more than one year | 17 | - | €18,913 | +€18,913 | |
| Financial debts | 170/4 | - | €18,913 | +€18,913 | |
| Amounts payable within one year | 42/48 | €75,903 | €44,389 | -€31,514 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,544 | +€8,544 | |
| Trade debts | 44 | €57,591 | €21,637 | -€35,954 | -62.4% |
| Suppliers | 440/4 | €57,591 | €21,637 | -€35,954 | -62.4% |
| Taxes, remuneration and social security | 45 | €9,104 | €9,104 | = | 0.0% |
| Taxes | 450/3 | €7,364 | €7,364 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,740 | €1,740 | = | 0.0% |
| Other amounts payable | 47/48 | €9,209 | €5,105 | -€4,104 | -44.6% |
| Accrued charges and deferred income | 492/3 | €704 | €473 | -€232 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €10,805 | +€6,477 | +149.7% |
| Other operating charges | 640/8 | €161 | €1,451 | +€1,290 | +800.6% |
| Gross operating margin | 9900 | €65,247 | €41,359 | -€23,888 | -36.6% |
| Operating profit (loss) | 9901 | €60,758 | €29,103 | -€31,655 | -52.1% |
| Financial income | 75/76B | €6,541 | €3,269 | -€3,272 | -50.0% |
| Recurring financial income | 75 | €6,541 | €3,269 | -€3,272 | -50.0% |
| Financial charges | 65/66B | €777 | €1,870 | +€1,093 | +140.7% |
| Recurring financial charges | 65 | €777 | €1,870 | +€1,093 | +140.7% |
| Profit (loss) for the period before taxes | 9903 | €66,522 | €30,502 | -€36,020 | -54.1% |
| Income taxes | 67/77 | €17,864 | €6,680 | -€11,184 | -62.6% |
| Profit (loss) for the period | 9904 | €48,659 | €23,822 | -€24,836 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,659 | €23,822 | -€24,836 | -51.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.