SIMOTRA: 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.
SIMOTRA
Largest movements
- Cash -€103,857
down €103,857 (-59.2%), from €175,537 to €71,680
mainly Current investments (-€80,000) and Stocks and contracts (-€35,454)
- Current investments +€80,000
new in 2025: €80,000
- Stocks and contracts +€35,454
up €35,454 (+76.1%), from €46,578 to €82,032
- Receivables within one year -€12,560
down €12,560 (-94.8%), from €13,243 to €683
of which Trade receivables: -€12,560
- Trade debts -€4,483
down €4,483 (-3.7%), from €121,065 to €116,582
- Reserves +€2,823
up €2,823 (+2.6%), from €107,161 to €109,984
of which Distributable reserves: +€2,823
- Gross operating margin +€5,520
up €5,520, from -€2,781 to €2,739
- Financial income +€142
up €142 (+18.8%), from €751 to €893
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 | €235,358 | €234,914 | -€444 | -0.2% |
| Fixed assets | 21/28 | - | €519 | +€519 | |
| Tangible fixed assets | 22/27 | - | €519 | +€519 | |
| Plant, machinery and equipment | 23 | - | €519 | +€519 | |
| Current assets | 29/58 | €235,358 | €234,395 | -€963 | -0.4% |
| Stocks and contracts in progress | 3 | €46,578 | €82,032 | +€35,454 | +76.1% |
| Stocks | 30/36 | €46,578 | €82,032 | +€35,454 | +76.1% |
| Amounts receivable within one year | 40/41 | €13,243 | €683 | -€12,560 | -94.8% |
| Trade receivables | 40 | €13,177 | €617 | -€12,560 | -95.3% |
| Other amounts receivable | 41 | €65 | €65 | = | 0.0% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €175,537 | €71,680 | -€103,857 | -59.2% |
| Total equity and liabilities | 10/49 | €235,358 | €234,914 | -€444 | -0.2% |
| Equity | 10/15 | €113,661 | €116,484 | +€2,823 | +2.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €107,161 | €109,984 | +€2,823 | +2.6% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Distributable reserves | 133 | €105,211 | €108,034 | +€2,823 | +2.7% |
| Amounts payable | 17/49 | €121,697 | €118,430 | -€3,267 | -2.7% |
| Amounts payable within one year | 42/48 | €121,697 | €118,430 | -€3,267 | -2.7% |
| Trade debts | 44 | €121,065 | €116,582 | -€4,483 | -3.7% |
| Suppliers | 440/4 | €121,065 | €116,582 | -€4,483 | -3.7% |
| Taxes, remuneration and social security | 45 | €529 | €1,407 | +€878 | +166.0% |
| Taxes | 450/3 | €529 | €1,407 | +€878 | +166.0% |
| Other amounts payable | 47/48 | €103 | €440 | +€337 | +326.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €260 | -€14 | -5.3% |
| Other operating charges | 640/8 | €357 | €363 | +€7 | +1.9% |
| Gross operating margin | 9900 | -€2,781 | €2,739 | +€5,520 | |
| Operating profit (loss) | 9901 | -€3,412 | €2,116 | +€5,528 | |
| Financial income | 75/76B | €751 | €893 | +€142 | +18.8% |
| Recurring financial income | 75 | €751 | €893 | +€142 | +18.8% |
| Financial charges | 65/66B | €19 | €18 | -€1 | -4.2% |
| Recurring financial charges | 65 | €19 | €18 | -€1 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,680 | €2,990 | +€5,670 | |
| Income taxes | 67/77 | €160 | €167 | +€7 | +4.2% |
| Profit (loss) for the period | 9904 | -€2,840 | €2,823 | +€5,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,840 | €2,823 | +€5,663 |
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 8 October 2026 via checked.be.