SEMAJULI
InactiveInactive; last annual accounts for fiscal year 2025. Dissolved without liquidation on 29-12-2025.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 22-06-2026, 53 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
53 d late
2024
21 d early
2023
23 d late
2022
19 d early
2021
25 d early
2020
4 d early
2019
24 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2025, full schema
Turnover
€0
EBIT margin
Not included in this filing
Net result
€33k▼ 46.6%
2024 · €62k
2018: €214khighest in 8 years
2019: €88k▼ -58.9% vs 2018
2020: €96k▲ +9.0% vs 2019
2021: €92k▼ -4.0% vs 2020
2022: €119k▲ +29.4% vs 2021
2023: €132k▲ +11.2% vs 2022
2024: €62k▼ -53.2% vs 2023
2025: €33k▼ -46.6% vs 2024lowest in 8 years
2018 → 2025
Working capital
€1.17M▲ 2.9%
2024 · €1.14M
2018: €542klowest in 8 years
2019: €638k▲ +17.6% vs 2018
2020: €742k▲ +16.2% vs 2019
2021: €842k▲ +13.5% vs 2020
2022: €958k▲ +13.8% vs 2021
2023: €1.10M▲ +14.9% vs 2022
2024: €1.14M▲ +3.3% vs 2023
2025: €1.17M▲ +2.9% vs 2024highest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€2.09M-€2.21M▲ 5.7%€2.34M▲ 6.0%€2.40M▲ 2.7%€2.44M▲ 1.4%
2021: €2.09Mlowest in 5 years
2022: €2.21M▲ +5.7% vs 2021
2023: €2.34M▲ +6.0% vs 2022
2024: €2.40M▲ +2.7% vs 2023
2025: €2.44M▲ +1.4% vs 2024highest in 5 years
Operating result€126k-€143k▲ 14.0%€140k▼ 2.6%€42k▼ 70.1%€14k▼ 66.4%
2021: €126k
2022: €143k▲ +14.0% vs 2021highest in 5 years
2023: €140k▼ -2.6% vs 2022
2024: €42k▼ -70.1% vs 2023
2025: €14k▼ -66.4% vs 2024lowest in 5 years
Net result€92k-€119k▲ 29.4%€132k▲ 11.2%€62k▼ 53.2%€33k▼ 46.6%
2021: €92k
2022: €119k▲ +29.4% vs 2021
2023: €132k▲ +11.2% vs 2022highest in 5 years
2024: €62k▼ -53.2% vs 2023
2025: €33k▼ -46.6% vs 2024lowest in 5 years
Result per fiscal year
Operating resultNet result
The operating result has fallen three years in a row; 2025 is 66% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.44M
Fixed assets
€1.27M =
Current assets
€1.17M ▲ 2.7%
Equity and liabilities €2.44M
Equity
€2.44M ▲ 1.4%
Debt
€2k ▼ 50.5%
Debt's share of the balance-sheet total falls from 0.2% to 0.1%. Equity is higher and debt is lower.
Key figures and ratios
Debt to equity
0.00▼
2024 · 0.00
ROE
1.4%▼
2024 · 2.6%
ROA
1.4%▼
2024 · 2.6%
Debt ≤ 1 year
€2k▼
2024 · €4k
Income taxes
€11k▼
2024 · €21k
A ratio outside any meaningful range has been withheld (balance sheet total €2.44M, equity €2.44M).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 39 lines
Balance sheet
Code20242025
Assets
Total assets20/58€2.41M€2.44M▲
Fixed assets21/28€1.27M€1.27M=
Financial fixed assets28€1.27M€1.27M=
Current assets29/58€1.14M€1.17M▲
Amounts receivable after more than one year29€900k€900k=
Other amounts receivable291€900k€900k=
Amounts receivable within one year40/41€12k€13k▲
Trade receivables40€3k€0▼
Other amounts receivable41€9k€13k▲
Cash at bank and in hand54/58€152k€152k▼
Deferred charges and accrued income490/1€77k€108k▲
Equity and liabilities
Total equity and liabilities10/49€2.41M€2.44M▲
Equity10/15€2.40M€2.44M▲
Contributions10/11€126k€126k=
Reserves13€13k€13k=
Distributable reserves133€13k€13k=
Profit (loss) carried forward14€2.26M€2.30M▲
Amounts payable17/49€4k€2k▼
Amounts payable within one year42/48€4k€2k▼
Trade debts44€4k€2k▼
Suppliers440/4€4k€2k▼
Taxes, remuneration and social security45€0-
Taxes450/3€0-
Remuneration and social security454/9€0-
Income statement
Code20242025
Non-recurring operating income76A€13k€0▼
Other operating charges640/8€2k€220▼
Gross operating margin9900€43k€14k▼
Operating profit (loss)9901€42k€14k▼
Financial income75/76B€41k€30k▼
Recurring financial income75€41k€30k▼
Financial charges65/66B€119€182▲
Recurring financial charges65€119€182▲
Profit (loss) for the period before taxes9903€83k€44k▼
Income taxes67/77€21k€11k▼
Profit (loss) for the period9904€62k€33k▼
Profit (loss) for the period to be appropriated9905€62k€33k▼
Appropriation of the result
Profit (loss) to be appropriated9906€2.26M€2.30M▲
Profit (loss) brought forward from the previous period14P€2.20M€2.26M▲
Social balance
Average headcount (FTE)90870.00.0=
The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €13k | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8k | €8k | €0 | - | - | - |
| Other operating charges640/8 | €2k | €2k | €2k | €2k | €220 | ▼ 86.1% |
| Gross operating margin9900 | €135k | €153k | €142k | €43k | €14k | ▼ 67.1% |
| Operating profit (loss)9901 | €126k | €143k | €140k | €42k | €14k | ▼ 66.4% |
| Financial income75/76B | - | €16k | €36k | €41k | €30k | ▼ 26.2% |
| Recurring financial income75 | - | €16k | €36k | €41k | €30k | ▼ 26.2% |
| Financial charges65/66B | €114 | €115 | €115 | €119 | €182 | ▲ 52.2% |
| Recurring financial charges65 | €114 | €115 | €115 | €119 | €182 | ▲ 52.2% |
| Profit (loss) for the period before taxes9903 | €126k | €159k | €176k | €83k | €44k | ▼ 46.6% |
| Income taxes67/77 | €33k | €40k | €43k | €21k | €11k | ▼ 46.6% |
| Profit (loss) for the period9904 | €92k | €119k | €132k | €62k | €33k | ▼ 46.6% |
| Profit (loss) for the period to be appropriated9905 | €92k | €119k | €132k | €62k | €33k | ▼ 46.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.10M | €2.22M | €2.35M | €2.41M | €2.44M | ▲ 1.3% |
| Fixed assets21/28 | €1.25M | €1.25M | €1.24M | €1.27M | €1.27M | = |
| Tangible fixed assets22/27 | €8k | €0 | - | - | - | - |
| Furniture and vehicles24 | €8k | €0 | - | - | - | - |
| Financial fixed assets28 | €1.24M | €1.25M | €1.24M | €1.27M | €1.27M | = |
| Current assets29/58 | €848k | €973k | €1.11M | €1.14M | €1.17M | ▲ 2.7% |
| Amounts receivable after more than one year29 | - | €5k | €900k | €900k | €900k | = |
| Other amounts receivable291 | - | €5k | €900k | €900k | €900k | = |
| Amounts receivable within one year40/41 | €86k | €102k | €91k | €12k | €13k | ▲ 7.2% |
| Trade receivables40 | - | - | - | €3k | €0 | ▼ 100% |
| Other amounts receivable41 | €86k | €102k | €91k | €9k | €13k | ▲ 42.3% |
| Cash at bank and in hand54/58 | €762k | €865k | €78k | €152k | €152k | ▼ 0.1% |
| Deferred charges and accrued income490/1 | - | - | €46k | €77k | €108k | ▲ 39.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.10M | €2.22M | €2.35M | €2.41M | €2.44M | ▲ 1.3% |
| Equity10/15 | €2.09M | €2.21M | €2.34M | €2.40M | €2.44M | ▲ 1.4% |
| Contributions10/11 | €126k | €126k | €126k | €126k | €126k | = |
| Reserves13 | €13k | €13k | €13k | €13k | €13k | = |
| Non-distributable reserves130/1 | €13k | €13k | €0 | - | - | - |
| Reserves not available under the articles1311 | €13k | €13k | €0 | - | - | - |
| Distributable reserves133 | - | - | €13k | €13k | €13k | = |
| Profit (loss) carried forward14 | €1.95M | €2.07M | €2.20M | €2.26M | €2.30M | ▲ 1.5% |
| Amounts payable17/49 | €6k | €15k | €14k | €4k | €2k | ▼ 50.5% |
| Amounts payable within one year42/48 | €6k | €15k | €14k | €4k | €2k | ▼ 50.5% |
| Trade debts44 | €3k | €3k | €4k | €4k | €2k | ▼ 50.5% |
| Suppliers440/4 | €3k | €3k | €4k | €4k | €2k | ▼ 50.5% |
| Taxes, remuneration and social security45 | €3k | €12k | €10k | €0 | - | - |
| Taxes450/3 | €3k | €12k | €9k | €0 | - | - |
| Remuneration and social security454/9 | - | - | €1k | €0 | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €92k | €119k | €132k | €62k | €33k | ▼ 46.6% |
| + Depreciation and write-downs630 | €8k | €8k | €0 | - | - | - |
| Operating cash flow (approximation) | €100k | €127k | €132k | €62k | €33k | ▼ 46.6% |
| Investment in fixed assets (approximation) | - | €-11k | €11k | €-25k | €0 | ▲ 100% |
| Change in cash | - | €103k | €-788k | €74k | €-77 | ▼ 100% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2026
22-06
NBB filing
Annual accounts filed
fiscal year 2025 · full schema · 53 days late
23-01
State Gazette act
Restructuring · End & cessationMerger · Dissolution · Accounting effect4 facts ▸
State Gazette act
Restructuring · End & cessation
Merger · Dissolution · Accounting effect4 facts ▸
- General meeting, 29-12-2025
- Merger, opération assimilée à une fusion par absorption, 29-12-2025
- Dissolution, 29-12-2025
- Accounting effect, 01-10-2025
2025
30-09
Financial
Weakest financial yearnet €33k ▼46.6%
Net result drops to €33k, the lowest in the series.
30-09
Financial
Liquidity doublescurrent ratio 616.86
Current ratio from 297.08 to 616.86; short-term debt falls from €4k to €2k.
10-07
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Liquidity quadruplescurrent ratio 297.08
Current ratio from 82.17 to 297.08; short-term debt falls from €14k to €4k.
23-08
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 23 days late
2023
12-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
06-07
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Equity above €2MEq €2.09M ▲4.6%
4 profitable years in a row build equity to €2.09M.
27-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
07-07
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
Show earlier events
2019
03-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
23-08
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 23 days late
2017
24-08
NBB filing
Annual accounts filed
fiscal year 2016 · full schema · 24 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 7 acts read
About the unread acts
Of the 7 Belgian State Gazette acts we know for this company, 1 has been read. The other 6 have not been read yet: what they contain is neither established nor disproved here.
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Structure & network
Acquisitions and mergers
1 transactionTaken over by:Vulpia Care