SIMRAN ENTERPRISE: 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.
SIMRAN ENTERPRISE
Largest movements
- Cash -€7,172
down €7,172 (-50.0%), from €14,340 to €7,169
mainly Trade debts (-€19,244) and Contributions, distributions and other (-€10,000)
- Receivables within one year +€6,770
up €6,770 (+23.3%), from €29,037 to €35,807
of which Other amounts receivable: +€29,645
- Trade debts -€19,244
down €19,244 (-94.0%), from €20,471 to €1,228
- Reserves +€9,285
up €9,285 (+40.5%), from €22,925 to €32,209
- Other debts +€6,663
up €6,663 (+145.2%), from €4,589 to €11,252
- Tax, wage and social debts +€3,728
new in 2025: €3,728
- Gross operating margin -€13,121
down €13,121 (-28.7%), from €45,747 to €32,626
- Taxes -€6,097
down €6,097 (-62.1%), from €9,825 to €3,728
- Staff costs -€1,695
no longer reported in 2025 (was €1,695)
- Financial charges -€1,264
down €1,264 (-21.1%), from €5,998 to €4,734
- Other operating charges -€821
down €821 (-27.7%), from €2,963 to €2,142
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 | €62,715 | €62,526 | -€189 | -0.3% |
| Fixed assets | 21/28 | €18,898 | €18,752 | -€146 | -0.8% |
| Tangible fixed assets | 22/27 | €18,898 | €18,752 | -€146 | -0.8% |
| Plant, machinery and equipment | 23 | €8,747 | €8,728 | -€19 | -0.2% |
| Furniture and vehicles | 24 | - | €1,135 | +€1,135 | |
| Other tangible fixed assets | 26 | €10,152 | €8,889 | -€1,262 | -12.4% |
| Current assets | 29/58 | €43,817 | €43,774 | -€43 | -0.1% |
| Amounts receivable within one year | 40/41 | €29,037 | €35,807 | +€6,770 | +23.3% |
| Trade receivables | 40 | €25,913 | €3,038 | -€22,874 | -88.3% |
| Other amounts receivable | 41 | €3,125 | €32,769 | +€29,645 | +948.8% |
| Cash at bank and in hand | 54/58 | €14,340 | €7,169 | -€7,172 | -50.0% |
| Deferred charges and accrued income | 490/1 | €439 | €797 | +€358 | +81.6% |
| Total equity and liabilities | 10/49 | €62,715 | €62,526 | -€189 | -0.3% |
| Equity | 10/15 | €27,925 | €37,209 | +€9,285 | +33.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,925 | €32,209 | +€9,285 | +40.5% |
| Distributable reserves | 133 | €22,925 | €32,209 | +€9,285 | +40.5% |
| Amounts payable | 17/49 | €34,790 | €25,317 | -€9,474 | -27.2% |
| Amounts payable within one year | 42/48 | €34,790 | €25,317 | -€9,474 | -27.2% |
| Financial debts | 43 | €9,730 | €9,109 | -€622 | -6.4% |
| Credit institutions | 430/8 | €1,209 | €9,109 | +€7,900 | +653.7% |
| Other loans | 439 | €8,522 | - | -€8,522 | |
| Trade debts | 44 | €20,471 | €1,228 | -€19,244 | -94.0% |
| Suppliers | 440/4 | €20,471 | €1,228 | -€19,244 | -94.0% |
| Taxes, remuneration and social security | 45 | - | €3,728 | +€3,728 | |
| Taxes | 450/3 | - | €3,728 | +€3,728 | |
| Other amounts payable | 47/48 | €4,589 | €11,252 | +€6,663 | +145.2% |
| Remuneration, social security and pensions | 62 | €1,695 | - | -€1,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,463 | €2,746 | +€283 | +11.5% |
| Other operating charges | 640/8 | €2,963 | €2,142 | -€821 | -27.7% |
| Gross operating margin | 9900 | €45,747 | €32,626 | -€13,121 | -28.7% |
| Operating profit (loss) | 9901 | €38,626 | €27,738 | -€10,888 | -28.2% |
| Financial income | 75/76B | €122 | €9 | -€113 | -92.6% |
| Recurring financial income | 75 | €122 | €9 | -€113 | -92.6% |
| Financial charges | 65/66B | €5,998 | €4,734 | -€1,264 | -21.1% |
| Recurring financial charges | 65 | €5,998 | €4,734 | -€1,264 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €32,750 | €23,013 | -€9,737 | -29.7% |
| Income taxes | 67/77 | €9,825 | €3,728 | -€6,097 | -62.1% |
| Profit (loss) for the period | 9904 | €22,925 | €19,285 | -€3,640 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,925 | €19,285 | -€3,640 | -15.9% |
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 3 October 2026 via checked.be.