TOMMY SIMOENS: 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.
TOMMY SIMOENS
Largest movements
- Receivables within one year -€33,618
down €33,618 (-27.0%), from €124,648 to €91,030
of which Trade receivables: -€41,749
- Trade debts -€72,608
down €72,608 (-73.5%), from €98,723 to €26,115
- Tax, wage and social debts +€24,863
up €24,863 (+162,718%), from €15 to €24,879
of which Taxes: +€24,863
- Debts after one year +€17,000
up €17,000 (+7.3%), from €232,500 to €249,500
- Profit (loss) carried forward -€5,580
down €5,580 (-7.6%), from -€73,069 to -€78,649
- Advances received +€4,560
up €4,560 (+6.4%), from €70,982 to €75,542
- Taxes +€64,836
new in 2025: €64,836
- Gross operating margin +€26,675
up €26,675 (+79.4%), from €33,580 to €60,254
- Financial charges +€1,068
up €1,068 (+32.7%), from €3,269 to €4,336
- Financial income -€624
down €624 (-8.4%), from €7,405 to €6,781
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 | €360,095 | €328,330 | -€31,765 | -8.8% |
| Fixed assets | 21/28 | €14,299 | €15,187 | +€888 | +6.2% |
| Tangible fixed assets | 22/27 | €11,736 | €9,624 | -€2,112 | -18.0% |
| Plant, machinery and equipment | 23 | €706 | €684 | -€23 | -3.2% |
| Furniture and vehicles | 24 | €532 | €0 | -€532 | -100% |
| Other tangible fixed assets | 26 | €10,498 | €8,940 | -€1,558 | -14.8% |
| Financial fixed assets | 28 | €2,563 | €5,563 | +€3,000 | +117% |
| Current assets | 29/58 | €345,795 | €313,143 | -€32,653 | -9.4% |
| Stocks and contracts in progress | 3 | €220,397 | €220,397 | = | 0.0% |
| Stocks | 30/36 | €220,397 | €220,397 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,648 | €91,030 | -€33,618 | -27.0% |
| Trade receivables | 40 | €43,729 | €1,980 | -€41,749 | -95.5% |
| Other amounts receivable | 41 | €80,919 | €89,050 | +€8,131 | +10.0% |
| Cash at bank and in hand | 54/58 | €168 | €1,716 | +€1,549 | +924% |
| Deferred charges and accrued income | 490/1 | €583 | €0 | -€583 | -100% |
| Total equity and liabilities | 10/49 | €360,095 | €328,330 | -€31,765 | -8.8% |
| Equity | 10/15 | -€65,009 | -€70,589 | -€5,580 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,069 | -€78,649 | -€5,580 | -7.6% |
| Amounts payable | 17/49 | €425,104 | €398,919 | -€26,185 | -6.2% |
| Amounts payable after more than one year | 17 | €232,500 | €249,500 | +€17,000 | +7.3% |
| Financial debts | 170/4 | €232,500 | €249,500 | +€17,000 | +7.3% |
| Amounts payable within one year | 42/48 | €192,220 | €149,035 | -€43,185 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €22,500 | €22,500 | = | 0.0% |
| Trade debts | 44 | €98,723 | €26,115 | -€72,608 | -73.5% |
| Suppliers | 440/4 | €98,723 | €26,115 | -€72,608 | -73.5% |
| Advances received on contracts in progress | 46 | €70,982 | €75,542 | +€4,560 | +6.4% |
| Taxes, remuneration and social security | 45 | €15 | €24,879 | +€24,863 | +162,718% |
| Taxes | 450/3 | €15 | €24,879 | +€24,863 | +162,718% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €383 | €383 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,540 | €2,754 | +€214 | +8.4% |
| Other operating charges | 640/8 | €269 | €690 | +€421 | +157% |
| Gross operating margin | 9900 | €33,580 | €60,254 | +€26,675 | +79.4% |
| Operating profit (loss) | 9901 | €30,771 | €56,811 | +€26,039 | +84.6% |
| Financial income | 75/76B | €7,405 | €6,781 | -€624 | -8.4% |
| Recurring financial income | 75 | €7,405 | €6,781 | -€624 | -8.4% |
| Financial charges | 65/66B | €3,269 | €4,336 | +€1,068 | +32.7% |
| Recurring financial charges | 65 | €3,269 | €4,336 | +€1,068 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €34,908 | €59,255 | +€24,348 | +69.7% |
| Income taxes | 67/77 | - | €64,836 | +€64,836 | |
| Profit (loss) for the period | 9904 | €34,908 | -€5,580 | -€40,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,908 | -€5,580 | -€40,488 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.