SIME: what changed
What changed
SIME
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€18,536
2024 · -€29,075+€10,538
Equity
-€23,728
2024 · -€5,191-€18,536
Cash
€20,284
2024 · €36,916-€16,633
Balance sheet total
€20,641
2024 · €41,614-€20,973
Largest movements
Assets
- Cash -€16,633
down €16,633 (-45.1%), from €36,916 to €20,284
mainly Net result for the year (-€18,536) and Other debts (-€1,997)
- Financial fixed assets -€3,135
no longer reported in 2025 (was €3,135)
- Stocks and contracts -€733
no longer reported in 2025 (was €733)
Equity and liabilities
- Profit (loss) carried forward -€18,536
down €18,536 (-18.4%), from -€100,561 to -€119,097
- Other debts -€1,997
down €1,997 (-39.6%), from €5,039 to €3,042
Income statement
- Purchases and services -€73,572
down €73,572 (-81.6%), from €90,189 to €16,617
- Turnover -€62,444
no longer reported in 2025 (was €62,444)
- Gross operating margin +€8,998
up €8,998 (+35.1%), from -€25,615 to -€16,617
- Depreciation -€1,430
down €1,430 (-84.6%), from €1,691 to €261
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€29,075
Gross operating margin
+€8,998
Depreciation
+€1,430
Other operating charges
-€24
Financial income
-€388
Financial charges
+€412
Taxes
+€111
Result 2025
-€18,536
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€19,406
Investment
+€3,135
Financing
-€361
Cash 2024
€36,916
From operations (derived)
-€19,406
Net result for the year
-€18,536
Depreciation
+€261
Stocks and contracts
+€733
Receivables within one year
+€213
Trade debts
+€74
Other debts
-€1,997
Accrued charges and deferred income
-€152
Investment (derived)
+€3,135
Investment in fixed assets (net)
+€3,135
Financing
-€361
Debts after one year
-€361
Cash 2025
€20,284
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,614 | €20,641 | -€20,973 | -50.4% |
| Fixed assets | 21/28 | €3,395 | - | -€3,395 | |
| Tangible fixed assets | 22/27 | €261 | - | -€261 | |
| Other tangible fixed assets | 26 | €261 | - | -€261 | |
| Financial fixed assets | 28 | €3,135 | - | -€3,135 | |
| Current assets | 29/58 | €38,219 | €20,641 | -€17,578 | -46.0% |
| Stocks and contracts in progress | 3 | €733 | - | -€733 | |
| Stocks | 30/36 | €733 | - | -€733 | |
| Amounts receivable within one year | 40/41 | €475 | €262 | -€213 | -44.8% |
| Other amounts receivable | 41 | €475 | €262 | -€213 | -44.8% |
| Cash at bank and in hand | 54/58 | €36,916 | €20,284 | -€16,633 | -45.1% |
| Deferred charges and accrued income | 490/1 | €95 | €95 | = | 0.0% |
| Total equity and liabilities | 10/49 | €41,614 | €20,641 | -€20,973 | -50.4% |
| Equity | 10/15 | -€5,191 | -€23,728 | -€18,536 | -357% |
| Contributions | 10/11 | €53,297 | €53,297 | = | 0.0% |
| Reserves | 13 | €42,073 | €42,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,330 | €5,330 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,330 | - | -€5,330 | |
| Own shares acquired | 1312 | - | €5,330 | +€5,330 | |
| Distributable reserves | 133 | €36,743 | €36,743 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,561 | -€119,097 | -€18,536 | -18.4% |
| Amounts payable | 17/49 | €46,806 | €44,369 | -€2,437 | -5.2% |
| Amounts payable after more than one year | 17 | €40,477 | €40,116 | -€361 | -0.9% |
| Financial debts | 170/4 | €40,477 | €40,116 | -€361 | -0.9% |
| Amounts payable within one year | 42/48 | €5,285 | €3,362 | -€1,923 | -36.4% |
| Trade debts | 44 | €135 | €209 | +€74 | +54.7% |
| Suppliers | 440/4 | €135 | €209 | +€74 | +54.7% |
| Taxes, remuneration and social security | 45 | €111 | €111 | = | 0.0% |
| Taxes | 450/3 | €111 | €111 | = | 0.0% |
| Other amounts payable | 47/48 | €5,039 | €3,042 | -€1,997 | -39.6% |
| Accrued charges and deferred income | 492/3 | €1,043 | €891 | -€152 | -14.6% |
| Turnover | 70 | €62,444 | - | -€62,444 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,189 | €16,617 | -€73,572 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,691 | €261 | -€1,430 | -84.6% |
| Other operating charges | 640/8 | €398 | €422 | +€24 | +6.0% |
| Gross operating margin | 9900 | -€25,615 | -€16,617 | +€8,998 | +35.1% |
| Operating profit (loss) | 9901 | -€27,704 | -€17,300 | +€10,404 | +37.6% |
| Financial income | 75/76B | €388 | - | -€388 | |
| Recurring financial income | 75 | €388 | - | -€388 | |
| Financial charges | 65/66B | €1,648 | €1,237 | -€412 | -25.0% |
| Recurring financial charges | 65 | €1,648 | €1,237 | -€412 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,964 | -€18,536 | +€10,427 | +36.0% |
| Income taxes | 67/77 | €111 | - | -€111 | |
| Profit (loss) for the period | 9904 | -€29,075 | -€18,536 | +€10,538 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,075 | -€18,536 | +€10,538 | +36.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.