Simtacon: 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.
Simtacon
Largest movements
- Cash +€27,081
up €27,081 (+11.3%), from €238,785 to €265,867
mainly Other debts (+€96,431) and Net result for the year (+€65,307)
- Current investments +€8,649
up €8,649 (+5.8%), from €149,046 to €157,695
- Other debts +€96,431
up €96,431, from €0 to €96,431
- Reserves -€92,993
down €92,993 (-22.9%), from €406,313 to €313,319
- Tax, wage and social debts +€21,566
up €21,566 (+344.9%), from €6,253 to €27,819
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Financial charges -€18,763
down €18,763, from €10,291 to -€8,471
- Taxes +€2,445
up €2,445 (+11.4%), from €21,416 to €23,860
- Gross operating margin +€1,194
up €1,194 (+1.4%), from €83,117 to €84,312
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 | €422,687 | €459,470 | +€36,782 | +8.7% |
| Fixed assets | 21/28 | €9,124 | €7,981 | -€1,142 | -12.5% |
| Tangible fixed assets | 22/27 | €9,124 | €7,981 | -€1,142 | -12.5% |
| Plant, machinery and equipment | 23 | €2,747 | €2,119 | -€628 | -22.9% |
| Furniture and vehicles | 24 | €2,193 | €2,190 | -€3 | -0.2% |
| Other tangible fixed assets | 26 | €4,184 | €3,673 | -€511 | -12.2% |
| Current assets | 29/58 | €413,564 | €451,488 | +€37,925 | +9.2% |
| Amounts receivable within one year | 40/41 | €24,099 | €26,236 | +€2,137 | +8.9% |
| Trade receivables | 40 | €17,603 | €15,670 | -€1,933 | -11.0% |
| Other amounts receivable | 41 | €6,495 | €10,566 | +€4,071 | +62.7% |
| Current investments | 50/53 | €149,046 | €157,695 | +€8,649 | +5.8% |
| Cash at bank and in hand | 54/58 | €238,785 | €265,867 | +€27,081 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,634 | €1,691 | +€57 | +3.5% |
| Total equity and liabilities | 10/49 | €422,687 | €459,470 | +€36,782 | +8.7% |
| Equity | 10/15 | €412,513 | €331,919 | -€80,593 | -19.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €406,313 | €313,319 | -€92,993 | -22.9% |
| Distributable reserves | 133 | €406,313 | €313,319 | -€92,993 | -22.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,175 | €127,550 | +€117,376 | +1153.6% |
| Amounts payable within one year | 42/48 | €10,175 | €127,550 | +€117,376 | +1153.6% |
| Financial debts | 43 | €1,716 | €720 | -€996 | -58.0% |
| Credit institutions | 430/8 | €1,716 | €720 | -€996 | -58.0% |
| Trade debts | 44 | €2,207 | €2,581 | +€374 | +17.0% |
| Suppliers | 440/4 | €2,207 | €2,581 | +€374 | +17.0% |
| Taxes, remuneration and social security | 45 | €6,253 | €27,819 | +€21,566 | +344.9% |
| Taxes | 450/3 | €6,253 | €27,819 | +€21,566 | +344.9% |
| Other amounts payable | 47/48 | €0 | €96,431 | +€96,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,651 | €2,902 | -€749 | -20.5% |
| Other operating charges | 640/8 | €2,253 | €2,710 | +€457 | +20.3% |
| Gross operating margin | 9900 | €83,117 | €84,312 | +€1,194 | +1.4% |
| Operating profit (loss) | 9901 | €77,213 | €78,699 | +€1,486 | +1.9% |
| Financial income | 75/76B | €1,839 | €1,997 | +€158 | +8.6% |
| Recurring financial income | 75 | €1,839 | €1,997 | +€158 | +8.6% |
| Financial charges | 65/66B | €10,291 | -€8,471 | -€18,763 | |
| Recurring financial charges | 65 | €10,291 | -€8,471 | -€18,763 | |
| Profit (loss) for the period before taxes | 9903 | €68,761 | €89,167 | +€20,406 | +29.7% |
| Income taxes | 67/77 | €21,416 | €23,860 | +€2,445 | +11.4% |
| Profit (loss) for the period | 9904 | €47,345 | €65,307 | +€17,961 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,345 | €65,307 | +€17,961 | +37.9% |
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 5 October 2026 via checked.be.