SIMIAN: 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.
SIMIAN
Largest movements
- Cash +€23,820
up €23,820 (+348%), from €6,843 to €30,663
mainly Other debts (+€19,599) and Net result for the year (+€15,997)
- Receivables within one year -€15,048
down €15,048 (-64.3%), from €23,414 to €8,366
of which Other amounts receivable: -€19,585
- Tangible fixed assets +€1,251
up €1,251 (+454%), from €276 to €1,527
of which Furniture and vehicles: +€1,474
- Other debts +€19,599
new in 2025: €19,599
- Tax, wage and social debts -€3,805
down €3,805 (-64.3%), from €5,918 to €2,113
of which Taxes: -€2,535
- Reserves -€3,602
no longer reported in 2025 (was €3,602)
- Trade debts -€1,883
down €1,883 (-79.1%), from €2,379 to €496
- Gross operating margin +€18,891
up €18,891 (+686%), from €2,752 to €21,643
- Taxes +€3,796
up €3,796 (+391%), from €971 to €4,767
- Financial income +€363
up €363 (+1,493%), from €24 to €387
- Depreciation +€360
up €360 (+161%), from €223 to €583
- Other operating charges +€224
up €224 (+75.5%), from €297 to €521
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 | €30,755 | €41,072 | +€10,317 | +33.5% |
| Fixed assets | 21/28 | €276 | €1,527 | +€1,251 | +454% |
| Tangible fixed assets | 22/27 | €276 | €1,527 | +€1,251 | +454% |
| Plant, machinery and equipment | 23 | €276 | €53 | -€223 | -80.9% |
| Furniture and vehicles | 24 | - | €1,474 | +€1,474 | |
| Current assets | 29/58 | €30,479 | €39,545 | +€9,065 | +29.7% |
| Amounts receivable within one year | 40/41 | €23,414 | €8,366 | -€15,048 | -64.3% |
| Trade receivables | 40 | - | €4,538 | +€4,538 | |
| Other amounts receivable | 41 | €23,414 | €3,829 | -€19,585 | -83.6% |
| Cash at bank and in hand | 54/58 | €6,843 | €30,663 | +€23,820 | +348% |
| Deferred charges and accrued income | 490/1 | €222 | €516 | +€294 | +132% |
| Total equity and liabilities | 10/49 | €30,755 | €41,072 | +€10,317 | +33.5% |
| Equity | 10/15 | €22,202 | €18,600 | -€3,602 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,602 | - | -€3,602 | |
| Distributable reserves | 133 | €3,602 | - | -€3,602 | |
| Amounts payable | 17/49 | €8,553 | €22,472 | +€13,918 | +163% |
| Amounts payable within one year | 42/48 | €8,297 | €22,208 | +€13,911 | +168% |
| Trade debts | 44 | €2,379 | €496 | -€1,883 | -79.1% |
| Suppliers | 440/4 | €2,379 | €496 | -€1,883 | -79.1% |
| Taxes, remuneration and social security | 45 | €5,918 | €2,113 | -€3,805 | -64.3% |
| Taxes | 450/3 | €4,648 | €2,113 | -€2,535 | -54.5% |
| Remuneration and social security | 454/9 | €1,270 | - | -€1,270 | |
| Other amounts payable | 47/48 | - | €19,599 | +€19,599 | |
| Accrued charges and deferred income | 492/3 | €257 | €264 | +€7 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €583 | +€360 | +161% |
| Other operating charges | 640/8 | €297 | €521 | +€224 | +75.5% |
| Gross operating margin | 9900 | €2,752 | €21,643 | +€18,891 | +686% |
| Operating profit (loss) | 9901 | €2,233 | €20,539 | +€18,307 | +820% |
| Financial income | 75/76B | €24 | €387 | +€363 | +1,493% |
| Recurring financial income | 75 | €24 | €387 | +€363 | +1,493% |
| Financial charges | 65/66B | €152 | €162 | +€10 | +6.9% |
| Recurring financial charges | 65 | €152 | €162 | +€10 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €2,105 | €20,764 | +€18,659 | +887% |
| Income taxes | 67/77 | €971 | €4,767 | +€3,796 | +391% |
| Profit (loss) for the period | 9904 | €1,134 | €15,997 | +€14,863 | +1,311% |
| Profit (loss) for the period to be appropriated | 9905 | €1,134 | €15,997 | +€14,863 | +1,311% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.