SINT SIMON: 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.
SINT SIMON
Largest movements
- Cash -€10,618
down €10,618 (-26.7%), from €39,800 to €29,182
mainly Trade debts (-€4,605) and Net result for the year (-€4,391)
- Stocks and contracts -€2,493
down €2,493 (-10.3%), from €24,204 to €21,712
- Receivables within one year +€2,404
up €2,404 (+15.7%), from €15,342 to €17,747
- Trade debts -€4,605
down €4,605 (-43.0%), from €10,716 to €6,112
- Profit (loss) carried forward -€3,725
new in 2025: -€3,725
- Tax, wage and social debts -€2,279
no longer reported in 2025 (was €2,279)
of which Remuneration and social security: -€1,150
- Gross operating margin -€6,398
down €6,398, from €5,360 to -€1,038
- Taxes -€568
no longer reported in 2025 (was €568)
- Financial charges +€159
up €159 (+6.4%), from €2,487 to €2,646
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 | €80,847 | €70,141 | -€10,706 | -13.2% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €79,347 | €68,641 | -€10,706 | -13.5% |
| Stocks and contracts in progress | 3 | €24,204 | €21,712 | -€2,493 | -10.3% |
| Stocks | 30/36 | €24,204 | €21,712 | -€2,493 | -10.3% |
| Amounts receivable within one year | 40/41 | €15,342 | €17,747 | +€2,404 | +15.7% |
| Other amounts receivable | 41 | €15,342 | €17,747 | +€2,404 | +15.7% |
| Cash at bank and in hand | 54/58 | €39,800 | €29,182 | -€10,618 | -26.7% |
| Total equity and liabilities | 10/49 | €80,847 | €70,141 | -€10,706 | -13.2% |
| Equity | 10/15 | €67,852 | €64,029 | -€3,823 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,252 | €49,154 | -€97 | -0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,392 | €47,294 | -€97 | -0.2% |
| Profit (loss) carried forward | 14 | - | -€3,725 | -€3,725 | |
| Amounts payable | 17/49 | €12,995 | €6,112 | -€6,884 | -53.0% |
| Amounts payable within one year | 42/48 | €12,995 | €6,112 | -€6,884 | -53.0% |
| Trade debts | 44 | €10,716 | €6,112 | -€4,605 | -43.0% |
| Suppliers | 440/4 | €10,716 | €6,112 | -€4,605 | -43.0% |
| Taxes, remuneration and social security | 45 | €2,279 | - | -€2,279 | |
| Taxes | 450/3 | €1,129 | - | -€1,129 | |
| Remuneration and social security | 454/9 | €1,150 | - | -€1,150 | |
| Other operating charges | 640/8 | €744 | €708 | -€37 | -4.9% |
| Gross operating margin | 9900 | €5,360 | -€1,038 | -€6,398 | |
| Operating profit (loss) | 9901 | €4,615 | -€1,746 | -€6,361 | |
| Financial income | 75/76B | €16 | €1 | -€15 | -93.9% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -93.9% |
| Financial charges | 65/66B | €2,487 | €2,646 | +€159 | +6.4% |
| Recurring financial charges | 65 | €2,487 | €2,646 | +€159 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €2,144 | -€4,391 | -€6,535 | |
| Income taxes | 67/77 | €568 | - | -€568 | |
| Profit (loss) for the period | 9904 | €1,576 | -€4,391 | -€5,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,576 | -€4,391 | -€5,966 |
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 12 October 2026 via checked.be.