SIMONTA: 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.
SIMONTA
Largest movements
- Current investments -€420,377
down €420,377 (-100.0%), from €420,377 to €0
- Cash +€232,826
up €232,826 (+548.5%), from €42,449 to €275,275
mainly Current investments (+€420,377) and Depreciation (+€181,733)
- Tangible fixed assets +€158,694
up €158,694 (+10.6%), from €1.5m to €1.7m
of which Land and buildings: +€236,085
- Stocks and contracts +€59,899
up €59,899 (+37.0%), from €161,711 to €221,610
- Receivables within one year +€51,800
up €51,800 (+27.0%), from €192,051 to €243,850
of which Trade receivables: +€46,952
- Reserves +€208,382
up €208,382 (+10.9%), from €1.9m to €2.1m
- Tax, wage and social debts -€87,972
down €87,972 (-75.6%), from €116,403 to €28,431
of which Taxes: -€89,434
- Debts after one year -€50,000
down €50,000 (-25.9%), from €193,000 to €143,000
- Gross operating margin -€480,899
down €480,899 (-48.7%), from €987,080 to €506,181
- Taxes -€190,043
down €190,043 (-81.4%), from €233,513 to €43,470
- Staff costs +€21,974
up €21,974 (+22.4%), from €97,900 to €119,874
- Depreciation +€20,764
up €20,764 (+12.9%), from €160,969 to €181,733
- Financial income -€16,494
down €16,494 (-69.4%), from €23,752 to €7,257
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 | €2,388,611 | €2,457,525 | +€68,914 | +2.9% |
| Fixed assets | 21/28 | €1,491,683 | €1,650,377 | +€158,694 | +10.6% |
| Tangible fixed assets | 22/27 | €1,491,683 | €1,650,377 | +€158,694 | +10.6% |
| Land and buildings | 22 | €901,768 | €1,137,852 | +€236,085 | +26.2% |
| Plant, machinery and equipment | 23 | €155,296 | €158,093 | +€2,797 | +1.8% |
| Furniture and vehicles | 24 | €355,757 | €288,382 | -€67,376 | -18.9% |
| Other tangible fixed assets | 26 | €78,862 | €66,050 | -€12,812 | -16.2% |
| Current assets | 29/58 | €896,928 | €807,148 | -€89,780 | -10.0% |
| Amounts receivable after more than one year | 29 | €68,025 | €51,686 | -€16,339 | -24.0% |
| Other amounts receivable | 291 | €68,025 | €51,686 | -€16,339 | -24.0% |
| Stocks and contracts in progress | 3 | €161,711 | €221,610 | +€59,899 | +37.0% |
| Stocks | 30/36 | €161,711 | €221,610 | +€59,899 | +37.0% |
| Amounts receivable within one year | 40/41 | €192,051 | €243,850 | +€51,800 | +27.0% |
| Trade receivables | 40 | €177,044 | €223,996 | +€46,952 | +26.5% |
| Other amounts receivable | 41 | €15,007 | €19,855 | +€4,848 | +32.3% |
| Current investments | 50/53 | €420,377 | €0 | -€420,377 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,449 | €275,275 | +€232,826 | +548.5% |
| Deferred charges and accrued income | 490/1 | €12,315 | €14,726 | +€2,411 | +19.6% |
| Total equity and liabilities | 10/49 | €2,388,611 | €2,457,525 | +€68,914 | +2.9% |
| Equity | 10/15 | €1,958,978 | €2,161,356 | +€202,378 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,920,096 | €2,128,478 | +€208,382 | +10.9% |
| Distributable reserves | 133 | €1,920,096 | €2,128,478 | +€208,382 | +10.9% |
| Investment grants | 15 | €26,482 | €20,478 | -€6,004 | -22.7% |
| Provisions and deferred taxes | 16 | €1,394 | €1,078 | -€316 | -22.7% |
| Deferred taxes | 168 | €1,394 | €1,078 | -€316 | -22.7% |
| Amounts payable | 17/49 | €428,239 | €295,091 | -€133,148 | -31.1% |
| Amounts payable after more than one year | 17 | €193,000 | €143,000 | -€50,000 | -25.9% |
| Financial debts | 170/4 | €193,000 | €143,000 | -€50,000 | -25.9% |
| Amounts payable within one year | 42/48 | €235,239 | €152,091 | -€83,148 | -35.3% |
| Trade debts | 44 | €96,596 | €102,705 | +€6,109 | +6.3% |
| Suppliers | 440/4 | €96,596 | €102,705 | +€6,109 | +6.3% |
| Taxes, remuneration and social security | 45 | €116,403 | €28,431 | -€87,972 | -75.6% |
| Taxes | 450/3 | €109,119 | €19,685 | -€89,434 | -82.0% |
| Remuneration and social security | 454/9 | €7,284 | €8,746 | +€1,462 | +20.1% |
| Other amounts payable | 47/48 | €22,240 | €20,956 | -€1,284 | -5.8% |
| Non-recurring operating income | 76A | €4,010 | €290 | -€3,720 | -92.8% |
| Remuneration, social security and pensions | 62 | €97,900 | €119,874 | +€21,974 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,969 | €181,733 | +€20,764 | +12.9% |
| Other operating charges | 640/8 | €6,193 | €10,867 | +€4,674 | +75.5% |
| Gross operating margin | 9900 | €987,080 | €506,181 | -€480,899 | -48.7% |
| Operating profit (loss) | 9901 | €722,018 | €193,707 | -€528,311 | -73.2% |
| Financial income | 75/76B | €23,752 | €7,257 | -€16,494 | -69.4% |
| Recurring financial income | 75 | €23,752 | €7,257 | -€16,494 | -69.4% |
| Financial charges | 65/66B | €172 | €734 | +€562 | +326.2% |
| Recurring financial charges | 65 | €172 | €734 | +€562 | +326.2% |
| Profit (loss) for the period before taxes | 9903 | €745,597 | €200,230 | -€545,367 | -73.1% |
| Transfer from deferred taxes | 780 | €983 | €316 | -€667 | -67.9% |
| Income taxes | 67/77 | €233,513 | €43,470 | -€190,043 | -81.4% |
| Profit (loss) for the period | 9904 | €513,067 | €157,076 | -€355,992 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €513,067 | €157,076 | -€355,992 | -69.4% |
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 29 September 2026 via checked.be.