SIMSIM: 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.
SIMSIM
Largest movements
- Tangible fixed assets +€23,590
new in 2025: €23,590
- Stocks and contracts +€3,083
up €3,083 (+166%), from €1,855 to €4,938
- Cash -€1,042
down €1,042 (-44.3%), from €2,352 to €1,311
mainly Investment in fixed assets (net) (-€30,000) and Stocks and contracts (-€3,083)
- Debts after one year +€17,404
new in 2025: €17,404
- Current portion of long-term debt +€4,489
new in 2025: €4,489
- Other debts +€1,486
up €1,486 (+74.9%), from €1,984 to €3,470
- Tax, wage and social debts +€1,408
up €1,408 (+1,027%), from €137 to €1,546
- Profit (loss) carried forward +€714
up €714 (+62.6%), from €1,139 to €1,853
- Gross operating margin +€12,817
up €12,817 (+438%), from €2,924 to €15,741
- Depreciation +€6,410
up €6,410 (+6,410%), from €100 to €6,510
- Other operating charges +€3,351
up €3,351 (+520%), from €645 to €3,995
- Financial charges +€1,427
up €1,427 (+98.4%), from €1,451 to €2,878
- Taxes +€1,395
up €1,395 (+1,017%), from €137 to €1,532
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.
Derived cash bridge
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 | €5,453 | €30,918 | +€25,465 | +467% |
| Fixed assets | 21/28 | €1,073 | €24,562 | +€23,490 | +2,190% |
| Intangible fixed assets | 21 | €175 | €75 | -€100 | -57.2% |
| Tangible fixed assets | 22/27 | - | €23,590 | +€23,590 | |
| Furniture and vehicles | 24 | - | €23,590 | +€23,590 | |
| Financial fixed assets | 28 | €898 | €898 | = | 0.0% |
| Current assets | 29/58 | €4,381 | €6,356 | +€1,975 | +45.1% |
| Stocks and contracts in progress | 3 | €1,855 | €4,938 | +€3,083 | +166% |
| Stocks | 30/36 | €1,855 | €4,938 | +€3,083 | +166% |
| Amounts receivable within one year | 40/41 | €173 | €107 | -€66 | -38.2% |
| Other amounts receivable | 41 | €173 | €107 | -€66 | -38.2% |
| Cash at bank and in hand | 54/58 | €2,352 | €1,311 | -€1,042 | -44.3% |
| Total equity and liabilities | 10/49 | €5,453 | €30,918 | +€25,465 | +467% |
| Equity | 10/15 | €3,139 | €3,853 | +€714 | +22.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,139 | €1,853 | +€714 | +62.6% |
| Amounts payable | 17/49 | €2,314 | €27,065 | +€24,751 | +1,070% |
| Amounts payable after more than one year | 17 | - | €17,404 | +€17,404 | |
| Financial debts | 170/4 | - | €17,404 | +€17,404 | |
| Amounts payable within one year | 42/48 | €2,314 | €9,661 | +€7,347 | +318% |
| Current portion of amounts payable after more than one year | 42 | - | €4,489 | +€4,489 | |
| Trade debts | 44 | €193 | €156 | -€37 | -19.1% |
| Suppliers | 440/4 | €193 | €156 | -€37 | -19.1% |
| Taxes, remuneration and social security | 45 | €137 | €1,546 | +€1,408 | +1,027% |
| Taxes | 450/3 | €137 | €1,546 | +€1,408 | +1,027% |
| Other amounts payable | 47/48 | €1,984 | €3,470 | +€1,486 | +74.9% |
| Remuneration, social security and pensions | 62 | €109 | €112 | +€3 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €6,510 | +€6,410 | +6,410% |
| Other operating charges | 640/8 | €645 | €3,995 | +€3,351 | +520% |
| Gross operating margin | 9900 | €2,924 | €15,741 | +€12,817 | +438% |
| Operating profit (loss) | 9901 | €2,071 | €5,123 | +€3,052 | +147% |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €1,451 | €2,878 | +€1,427 | +98.4% |
| Recurring financial charges | 65 | €1,451 | €2,878 | +€1,427 | +98.4% |
| Profit (loss) for the period before taxes | 9903 | €686 | €2,245 | +€1,560 | +228% |
| Income taxes | 67/77 | €137 | €1,532 | +€1,395 | +1,017% |
| Profit (loss) for the period | 9904 | €548 | €714 | +€165 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €548 | €714 | +€165 | +30.1% |
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 23 October 2026 via checked.be.