SEMPL
ActiveSummary
SEMPL has been active since 2022 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €164,148 and a net result of €195. Equity has been growing by about 9.4% per year since 2023. Its solvency ranks better than 52% of 21,149 sector peers (NACE 62, financial year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 26-08-2022 Normal situation
- Activity
- Computer programming NACE 62100
- Joint committee
- 200 Aanvullend Paritair Comité voor de bedienden · annual accounts 2025
- Establishment unit
- 2.335.652.211 9880 Aalter, since 26-08-2022
- Financial year end
- 31 December
- Peppol
- Reachable since 17-03-2025
Board and ownership
- Lauren VAN HECKEDirector
- VAN HECKE Yari Urbain AntoineDirector
- VANHOOREBEKE ArthurDirector
- BACON INVEST20.42%2025 annual accounts of BACON INVEST
Financial position
- Bankruptcy probabilitywithin 12 months
- 0.1%
- Gross margin
- €26,752
- ▼ 77.9%
- Turnover
- ≈ €87,000
- estimated
- Profit
- €195
- ▼ 99.4%
- Equity
- €164,148
- ▲ 0.1%
- Total assets
- €267,366
- ▲ 15.0%
Score breakdownlowers riskSector: Computer programming, consultancy and related activities (NACE 62)Size: total assets €267,366Liquidity: current ratio 1.33, cash €33,942Figures for financial year 2025 (filed on 15-07-2026)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 62, micro). It does better than 53% of them on solvency, 33% on liquidity, 27% on profitability and 43% on growth.
The bankruptcy probability was computed on 02-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 3 accounts on average 10 days before the deadline. In the sector (NACE 62), the median for financial year 2024 was 9 days before the deadline, and 33% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 15-07-2026 at the NBB all 3 filings
Every figure per financial year
The operating result for 2025 is 96% lower than in 2024 and the lowest since 2023.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Staff
| Item | 31-12-2023 | 31-12-2024 |
|---|---|---|
| Employees at the balance-sheet date | 2 | - |
| full-time | 2 | - |
| part-time | 0 | - |
| in full-time equivalents | 2 | - |
| Average over the year, in full-time equivalents | 1.7 | 1.6 |
| On a permanent contract | 2 | - |
| Joined | 8 | 1 |
| Left | 6 | 3 |
Source: social balance sheet in the 2023 to 2024 annual accounts
Investments
| Item | 2023 | 2024 | 2025 |
|---|---|---|---|
| Tangible fixed assets | €66,423 | €8,190 | €2,002 |
| Intangible fixed assets | €69,847 | €37,694 | €38,801 |
| Financial fixed assets | €280 | - | €0 |
| Depreciation and write-downs of the year | €11,166 | €24,099 | €25,378 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2023 to 2024 · 3 entries · €59,000 awarded · €59,000 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2024 | 1 | €0 | €25,000 |
| 2023 | 2 | €59,000 | €34,000 |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Non-recurring operating income76A | - | €2,625 | €0 | ▼ 100% |
| Remuneration, social security and pensions62 | €43,821 | €64,583 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €11,166 | €24,099 | €25,378 | ▲ 5.3% |
| Other operating charges640/8 | €89 | €204 | €46 | ▼ 77.5% |
| Gross operating margin9900 | €69,653 | €121,133 | €26,752 | ▼ 77.9% |
| Operating profit (loss)9901 | €14,577 | €32,247 | €1,328 | ▼ 95.9% |
| Financial income75/76B | €26 | €52 | €18 | ▼ 65.5% |
| Recurring financial income75 | €26 | €52 | €18 | ▼ 65.5% |
| Financial charges65/66B | €1,089 | €1,957 | €1,548 | ▼ 20.9% |
| Recurring financial charges65 | €1,089 | €1,957 | €1,548 | ▼ 20.9% |
| Profit (loss) for the period before taxes9903 | €13,514 | €30,342 | -€202 | - |
| Income taxes67/77 | €78 | -€177 | -€397 | ▼ 124% |
| Profit (loss) for the period9904 | €13,436 | €30,519 | €195 | ▼ 99.4% |
| Profit (loss) for the period to be appropriated9905 | €13,436 | €30,519 | €195 | ▼ 99.4% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €211,568 | €232,509 | €267,366 | ▲ 15.0% |
| Fixed assets21/28 | €127,726 | €135,835 | €151,261 | ▲ 11.4% |
| Intangible fixed assets21 | €68,466 | €97,128 | €123,580 | ▲ 27.2% |
| Tangible fixed assets22/27 | €58,979 | €38,427 | €27,401 | ▼ 28.7% |
| Plant, machinery and equipment23 | €5,465 | €11,405 | €10,280 | ▼ 9.9% |
| Furniture and vehicles24 | €53,514 | €27,022 | €17,121 | ▼ 36.6% |
| Financial fixed assets28 | €280 | €280 | €280 | = |
| Current assets29/58 | €83,842 | €96,674 | €116,105 | ▲ 20.1% |
| Stocks and contracts in progress3 | - | €15,660 | €3,770 | ▼ 75.9% |
| Stocks30/36 | - | €15,660 | €3,770 | ▼ 75.9% |
| Amounts receivable within one year40/41 | €25,617 | €19,395 | €78,393 | ▲ 304% |
| Trade receivables40 | €21,953 | €18,719 | €77,319 | ▲ 313% |
| Other amounts receivable41 | €3,664 | €677 | €1,074 | ▲ 58.7% |
| Cash at bank and in hand54/58 | €57,547 | €61,619 | €33,942 | ▼ 44.9% |
| Deferred charges and accrued income490/1 | €678 | €0 | - | - |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €211,568 | €232,509 | €267,366 | ▲ 15.0% |
| Equity10/15 | €133,433 | €163,952 | €164,148 | ▲ 0.1% |
| Contributions10/11 | €119,997 | €119,997 | €119,997 | = |
| Reserves13 | €13,436 | €43,955 | €44,150 | ▲ 0.4% |
| Distributable reserves133 | €13,436 | €43,955 | €44,150 | ▲ 0.4% |
| Amounts payable17/49 | €78,135 | €68,557 | €103,218 | ▲ 50.6% |
| Amounts payable after more than one year17 | €36,921 | €26,742 | €16,132 | ▼ 39.7% |
| Financial debts170/4 | €36,921 | €26,742 | €16,132 | ▼ 39.7% |
| Amounts payable within one year42/48 | €40,902 | €41,020 | €87,087 | ▲ 112% |
| Current portion of amounts payable after more than one year42 | €9,767 | €10,179 | €10,610 | ▲ 4.2% |
| Trade debts44 | €12,950 | €7,102 | €62,095 | ▲ 774% |
| Suppliers440/4 | €12,950 | €7,102 | €62,095 | ▲ 774% |
| Taxes, remuneration and social security45 | €17,105 | €23,475 | €13,951 | ▼ 40.6% |
| Taxes450/3 | €2,563 | €18,314 | €10,151 | ▼ 44.6% |
| Remuneration and social security454/9 | €14,542 | €5,161 | €3,800 | ▼ 26.4% |
| Other amounts payable47/48 | €1,081 | €265 | €431 | ▲ 62.9% |
| Accrued charges and deferred income492/3 | €312 | €795 | €0 | ▼ 100% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €13,436 | €30,519 | €195 | ▼ 99.4% |
| + Depreciation and write-downs630 | €11,166 | €24,099 | €25,378 | ▲ 5.3% |
| Operating cash flow (approximation) | €24,602 | €54,618 | €25,573 | ▼ 53.2% |
| Investment in fixed assets (approximation) | - | -€32,208 | -€40,803 | ▼ 26.7% |
| Change in cash | - | €4,072 | -€27,677 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 2,546 companies had the same profile as SEMPL has now. Two years later, 94.3% were still going and 2.3% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit under 5% of the balance sheet
Another 0.2% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of SEMPL itself is lower: 0.1% within 12 months. It rests on far more data about SEMPL than the profile alone.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 2,546 companies, not a prediction for SEMPL. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Board & ownership
Directors
Owners and capital
Shareholders
1 ownerOwners 1
- Equity €882,337 Profit of €26,946 in 2025 (profit of €37,044 in 2024)20.42%
Capital transactions
- VAN HECKE Yari Urbain Antoine 72 shares (60%) · €9,000
- VANHOOREBEKE Arthur 42 shares (35%) · €5,250
- Lauren VAN HECKE 6 shares (5%) · €750
- 13-04-2023 Capital stated in the deed · 15,080 shares
- 30-08-2022 Incorporation · €15,000 · 120 shares
Mandate history
- Board
- began earlier
- end not dated
| Name | Functions and periods |
|---|---|
| Lauren VAN HECKE |
|
| VAN HECKE Yari Urbain Antoine |
|
| VANHOOREBEKE Arthur |
|
| Bacon Invest BV |
|
| ORIENSYS |
|
Network & group
Connections & network
1 connected companyThe connected companies are in the list below.
Timeline
Acts, filings and financial milestones
13-04
Gazette deed
Appointment: ORIENSYS (director)Permanent representative: VANDEN BUSSCHE Tom Walter Leo · Share issue · Amendment of the articles17 points ▸
- General meeting, 03-04-2023
- Other provision, “splitsing aandelen, eerste besluit” (deed in Dutch)
- Share issue, “zelfde soort als bestaande aandelen”, 3080 (deed in Dutch)
- Other provision, “verzaking verslaggevingsverplichting bestuursorgaan, afstand” (deed in Dutch)
- Other provision, “uitdrukkelijk en onherroepelijk, evenredig voorkeurrecht en uitoefeningstermijn” (deed in Dutch)
- Other provision, 3080, “inschrijving nieuwe aandelen” (deed in Dutch)
- Other provision, “storting en winstdeelname nieuwe aandelen”, 100 (deed in Dutch)
- Amendment of the articles
- Capital
- Board rule, 4, “vierde besluit” (deed in Dutch)
- Director appointment, ORIENSYS (director (not named in the articles))
- Director in office, VANDEN BUSSCHE Tom Walter Leo (sole director)
- The act holds 5 more points.
30-08
Gazette deed
IncorporationStarting capital €15,000 · Appointments: VAN HECKE Yari Urbain Antoine, VANHOOREBEKE Arthur and Lauren VAN HECKE · Founder10 points ▸
- Incorporation, 25-08-2022
- Founder, VAN HECKE Yari Urbain Antoine
- Founder, VANHOOREBEKE Arthur
- Founding capital, €15,000
- Lauren VAN HECKE holds 6 shares
- Registered office clause, “9880 Aalter,Middenweg 108” (deed in Dutch)
- Board rule, 3
- Director appointment, VAN HECKE Yari Urbain Antoine (director (not named in the articles))
- Director appointment, VANHOOREBEKE Arthur (director (not named in the articles))
- Director appointment, Lauren VAN HECKE (director (not named in the articles))
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
4 activities
- (I) het ontwikkelen, commercialiseren, optimaliseren, herstellen, verwerven, in gebruik geven/nemen en overdragen van, en het verrichten van eender welke andere handeling met betrekking tot software, bijvoorbeeld inzake (het meten en optimaliseren van) energieverbruik, en (II) het verstrekken van informatie, advies en opleiding op gebied van energieverbruik en digitalisering, en (III) het verlenen van andere diensten op gebied van energieverbruik en digitalisering, zoals het verrichten van elektriciteits-werkzaamheden teneinde energieverbruik te optimaliseren, waarbij al het voorgaande, voor alle duidelijkheid, kan geschieden in eender welke sector en in samenwerking met of ten opzichte van eender welke entiteit
- Het verlenen van advies, bijstand en leiding aan eender welke entiteit, al dan niet actief op voormelde gebieden, voornamelijk, maar niet uitsluitend, op het vlak van bestuur, management, organisatie, bedrijfsbeheer, human resources, ontwikkeling en marketing, waarbij zulke diensten kunnen worden geleverd krachtens een contractuele of statutaire benoeming of in de hoedanigheid van extern raadgever van de klant
- Het aanleggen van, uitbreiden van, beheren van en beschikken over roerend en onroerend vermogen, daaronder begrepen het overgaan tot alle mogelijke verrichtingen met betrekking tot onroerende goederen, onroerende zakelijke rechten en roerende goederen en rechten (bv. het ontwikkelen, verwerven, overdragen, in gebruik geven of nemen, wijzigen, ruilen, valoriseren etc.), zulks al dan niet met oog op de uitoefening van voormelde activiteiten
- Het beleggen in, intekenen op, vast overnemen van, plaatsen van, (ver)kopen van en verhandelen van aandelen, deelbewijzen, obligaties, warrants, inschrijvingsrechten, certificaten, schuldvorderingen, gelden en andere roerende waarden uitgegeven door eender welke entiteit