Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review
SIMPAR
On this page
Company details
- Legal name
- Société Immobilière et de Participations
- Listing
- SIMPA on the Bourse de Tunis, active · ISIN TN0004000055 (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · audited financial statements, final status not established · source
Read with these figures
- Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources
Audited financial statements for 2025: final status not established
Commissaires aux comptes' report on the consolidated statements (p38-p43), unqualified, dated 'Tunis, le 29 mai 2026', with the names 'P/ CSL Samir LABIDI' and 'P/ ICCA Anis SMAOUI' typeset and no visible signature or stamp (p43, page image). No board approval date is printed: the cover (p1) says the statements are 'arrêtés au 31 Décembre 2025' and will be submitted to the AGM of 25 June 2026.
Source: Etats financiers consolidés — Société Immobilière et de Participations - SIMPAR (Avis des sociétés) (dated 2026-05-29)
-
Revenue
TND 53.3 million
53,307,031 TND units · p4
+211.8% vs 2024
-
Operating profit / (loss)
TND 10.7 million
10,749,515 TND units · p4
+144.0% vs 2024
-
Profit / (loss) for the year
−TND 4.27 million
(4,267,581) TND units · p4
Change not shown.
-
Total assets
TND 275 million
274,973,120 TND units · p2
+2.4% vs 2024
-
Total equity
TND 40.9 million
40,898,327 TND units · p3
+8.2% vs 2024
-
Cash from operations
−TND 10.8 million
(10,840,997) TND units · p5
Change not shown.
Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Not shown: the prior-year figure is zero or negative.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY2025 — audited financial statements, final status not established; reported for the year · source
- FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Chiffre d'affaires immobilier | 53,307,031 | 17,098,123 |
| Produits des participations1 | 454,014 | 551,991 |
| Autres produits d'exploitation | 174,106 | 334,196 |
| Total des produits d'exploitation2 | 53,935,151 | 17,984,310 |
| Variation des stocks de produits finis et des3 | (9,247,987) | (46,547,619) |
| Achats de terrains4 | 3,050,328 | –5 |
| Achats d'études et de prestations de services6 | 1,254,691 | 2,158,023 |
| Achats de matériels, équipements et travaux7 | 35,524,904 | 45,854,852 |
| Charges de personnel | 9,186,345 | 9,078,561 |
| Dotations aux amortissements et aux provisions8 | 568,830 | (264,359) |
| Autres charges d'exploitation | 2,848,525 | 3,299,510 |
| Total des charges d'exploitation9 | 43,185,636 | 13,578,968 |
| RÉSULTAT D'EXPLOITATION | 10,749,515 | 4,405,342 |
| Charges financières nettes10 | (18,288,503) | (16,896,397) |
| Autres gains ordinaires11 | 195,859 | 247,212 |
| Autres pertes ordinaires12 | (231,221) | (137,812) |
| Résultat des activités ordinaires avant impôt | (7,574,350) | (12,381,655) |
| Impôt sur les sociétés | 2,692,396 | 1,824,284 |
| Élements extraoridinaires13 | –14 | –14 |
| RÉSULTAT NET DES SOCIÉTÉS INTÉGRÉES15 | (4,881,954) | (10,557,371) |
| Quote-part dans le résultat des sociétés mises | 614,373 | 434,946 |
| RÉSULTAT NET DU GROUPE | (4,267,581) | (10,122,425) |
| Intérêts minoritaires16 | 136,657 | 2,422,251 |
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_4x3dzajc8vda.total_operating_charges.
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_4x3dzajc8vda.net_result_integrated.
Notes and alternative reported figures (14)
- “Produits des participations” is an issuer-specific line, not mapped to a shared definition: Note 21: income from participations, within operating income.
- “Total des produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Real-estate revenue, participation income and other operating income.
- “Variation des stocks de produits finis et des” is an issuer-specific line, not mapped to a shared definition: Note 23: printed among operating charges (negative: a stock increase).
- “Achats de terrains” is an issuer-specific line, not mapped to a shared definition: Operating charges.
- “Achats d'études et de prestations de services” is an issuer-specific line, not mapped to a shared definition: Operating charges.
- “Achats de matériels, équipements et travaux” is an issuer-specific line, not mapped to a shared definition: Operating charges: construction works and equipment.
- “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Note 25 (net of reversals).
- “Total des charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges, printed as positive amounts.
- “Charges financières nettes”: mapping to a shared definition is uncertain. Net financial charges (finance costs net of financial income, note 27), one line.
- “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary gains.
- “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Other ordinary losses.
- “Élements extraoridinaires” is an issuer-specific line, not mapped to a shared definition: Extraordinary items (nil both years).
- “RÉSULTAT NET DES SOCIÉTÉS INTÉGRÉES” is an issuer-specific line, not mapped to a shared definition: Result of the fully consolidated companies, before the share of equity-accounted results.
- “Intérêts minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority share of the result as printed on the état de résultat (printed without a minus sign; see the issuer_inconsistency note).
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Immobilisations incorporelles (net) | 3,897 | 9,257 |
| Immobilisations corporelles (net) | 1,919,252 | 2,336,911 |
| Immobilisations financières (net)1 | 9,994,941 | 10,014,791 |
| Titres mis en équivalence | 12,032,833 | 11,423,741 |
| Actifs d'impôt différé | 8,446,215 | 5,631,521 |
| Total des actifs non courants | 32,397,138 | 29,416,221 |
| Stocks (net) | 215,477,009 | 213,160,115 |
| Clients et comptes rattachés (net) | 1,910,614 | 1,997,763 |
| Autres actifs courants (net)2 | 18,213,222 | 16,316,515 |
| Placements et autres actifs financiers (net) | 618,506 | 1,276,378 |
| Liquidités et équivalents de liquidités | 6,356,631 | 6,460,273 |
| Total des actifs courants | 242,575,982 | 239,211,044 |
| TOTAL DES ACTIFS | 274,973,120 | 268,627,265 |
| Capital social | 5,500,000 | 5,500,000 |
| Avoirs du groupe3 | (499,650) | (499,650) |
| Réserves consolidées4 | 34,760,663 | 38,343,467 |
| Résultat consolidé5 | (4,130,924) | (7,700,174) |
| Total des capitaux propres du groupe | 35,630,089 | 35,643,643 |
| Intérêts minoritaires | 5,268,238 | 2,165,754 |
| Total des capitaux propres | 40,898,327 | 37,809,397 |
| Emprunts | 103,218,940 | 100,630,159 |
| Autres passifs financiers6 | 2,065,433 | 2,051,404 |
| Provisions7 | 2,881,537 | 2,693,815 |
| Total des passifs non courants | 108,165,910 | 105,375,378 |
| Fournisseurs et comptes rattachés | 22,538,064 | 22,835,729 |
| Autres passifs courants8 | 25,460,502 | 23,929,140 |
| Emprunts et autres passifs financiers courants | 71,996,044 | 73,378,066 |
| Concours bancaires | 5,914,273 | 5,299,555 |
| Total des passifs courants | 125,908,883 | 125,442,490 |
| Total des passifs | 234,074,793 | 230,817,868 |
| TOTAL DES CAPITAUX PROPRES | 274,973,120 | 268,627,265 |
Notes and alternative reported figures (8)
- “Immobilisations financières (net)” is an issuer-specific line, not mapped to a shared definition: Note 4: participations and other financial fixed assets less provisions.
- “Autres actifs courants (net)” is an issuer-specific line, not mapped to a shared definition: Note 9, net of provisions.
- “Avoirs du groupe” is an issuer-specific line, not mapped to a shared definition: Group's own shares held (deducted from equity).
- “Réserves consolidées” is an issuer-specific line, not mapped to a shared definition: Consolidated reserves.
- “Résultat consolidé” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result (group share) shown within equity.
- “Autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Note 14 (non-current).
- “Provisions” is an issuer-specific line, not mapped to a shared definition: Note 15: provisions for risks and charges.
- “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note 17 (includes customer advances).
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Résultat net1 | (4,130,924) | (7,700,174) |
| Part des minoritaires dans le résultat2 | (136,657) | (2,422,251) |
| Élimination de la quote-part dans le3 | (614,373) | (434,946) |
| Amortissements & provisions4 | 568,830 | (264,359) |
| Stocks5 | (9,247,987) | (46,584,036) |
| Clients6 | (73,340) | 2,456,524 |
| Autres actifs7 | (3,634,703) | (8,955,619) |
| Fournisseurs et autres passifs8 | 6,437,722 | 25,864,717 |
| Plus ou moins-values sur sortie d'immobilisations9 | (9,565) | (21,900) |
| Flux de trésorerie affectés aux (provenant | (10,840,997) | (38,062,044) |
| Encaissements provenant de la cession | 9,565 | 63,106 |
| Décaissements pour acquisition10 | (44,281) | (20,180) |
| Encaissements provenant de la cession11 | 573,078 | 511,823 |
| Décaissements pour acquisition12 | (222,184) | (449,773) |
| Flux de trésorerie affectés aux (provenant | 316,178 | 104,976 |
| Dividendes et autres distributions | –13 | (16,968) |
| Encaissements provenant des emprunts | 29,132,775 | 55,030,000 |
| Remboursements d'emprunts | (19,142,296) | (23,711,631) |
| Fonds social (variation)14 | (174,437) | (175,225) |
| Flux de trésorerie affectés aux (provenant | 9,816,042 | 31,126,176 |
| Incidence de la variation du périmètre de consolidation15 | (9,583) | –16 |
| VARIATION DE TRÉSORERIE | (718,360) | (6,830,892) |
| Trésorerie au début de l'exercice | 1,160,718 | 7,991,610 |
| Trésorerie à la clôture de l'exercice | 442,358 | 1,160,718 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
Notes and alternative reported figures (14)
- “Résultat net” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect cash-flow statement: the group share of the result.
- “Part des minoritaires dans le résultat” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Élimination de la quote-part dans le” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Amortissements & provisions” is an issuer-specific line, not mapped to a shared definition: Operating activities: adjustment.
- “Stocks” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Clients” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Autres actifs” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Fournisseurs et autres passifs” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Plus ou moins-values sur sortie d'immobilisations” is an issuer-specific line, not mapped to a shared definition: Operating activities.
- “Décaissements pour acquisition”: mapping to a shared definition is uncertain. First printing: '... d'immobilisations incorporelles et corporelles' (intangible and tangible together).
- “Encaissements provenant de la cession” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- “Décaissements pour acquisition” is an issuer-specific line, not mapped to a shared definition: Investing activities.
- “Fonds social (variation)” is an issuer-specific line, not mapped to a shared definition: Financing activities: change in the staff social fund.
- “Incidence de la variation du périmètre de consolidation” is an issuer-specific line, not mapped to a shared definition: Effect of the change in the consolidation scope on cash.
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividendes et autres distributions |
0printed “–”, read as nil | TND units | Audited financial statements, p5 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividendes et autres distributions |
(16,968) | TND units | Audited financial statements, p5 |
Sources
Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.
-
Etats financiers consolidés — Société Immobilière et de Participations - SIMPAR (Avis des sociétés)
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: CSL (Samir Labidi) and ICCA (Anis Smaoui), commissaires aux comptes, unmodified opinion
Auditor's sign-off: P/ CSL Samir LABIDI; P/ ICCA Anis SMAOUI (names typeset)
Final status: Commissaires aux comptes' report on the consolidated statements (p38-p43), unqualified, dated 'Tunis, le 29 mai 2026', with the names 'P/ CSL Samir LABIDI' and 'P/ ICCA Anis SMAOUI' typeset and no visible signature or stamp (p43, page image). No board approval date is printed: the cover (p1) says the statements are 'arrêtés au 31 Décembre 2025' and will be submitted to the AGM of 25 June 2026.
- Document date
- 29 May 2026
- Auditor's report
- 29 May 2026
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · TND units (printed “Montants exprimés en dinars”)
- État de résultat (p4): 'Intérêts minoritaires' is printed 136 657 (2024: 2 422 251) without a minus sign, but RÉSULTAT NET DU GROUPE (-4 267 581; 2024: -10 122 425) equals 'Part du groupe' (-4 130 924; 2024: -7 700 174) less those amounts, and the cash-flow statement (p5) prints 'Part des minoritaires dans le résultat' as -136 657 (2024: -2 422 251). Kept as printed.
- Cash at the end of the year in the cash-flow statement (442 358; 2024: 1 160 718) is liquidités (6 356 631; 2024: 6 460 273, note 11) less concours bancaires (5 914 273; 2024: 5 299 555, note 19), as the note reference '11 & 19' on p5 shows.
- Operating charges are printed as positive amounts and the operating result is total operating income less total operating charges (p4); income tax is printed positive as a net credit (note 28) and added to the pre-tax loss.
- No earnings per share is printed in the consolidated statements.
Technical details
- File
- 43 pages, with a text layer
- SHA-256
ed8d2cac92546c4bdda566504c183be9ea149547cfd769f6541a70addd2b561b- Entity as printed
- Société Immobilière et de Participations - SIMPAR -
- Exchange copy
- retrieved 2026-10-08T18:07:59Z
Data notes
No figure-level notes beyond those in the tables.
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.