Bureau Comptable de la Semois: what changed
What changed
Bureau Comptable de la Semois
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€67,327
2024 · €52,751+€14,576
Equity
€264,666
2024 · €202,339+€62,327
Cash
€140,668
2024 · €95,367+€45,301
Balance sheet total
€470,848
2024 · €413,742+€57,105
Largest movements
Assets
- Cash +€45,301
up €45,301 (+47.5%), from €95,367 to €140,668
mainly Net result for the year (+€67,327) and Depreciation (+€18,183)
- Current investments +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Receivables within one year -€14,048
down €14,048 (-36.9%), from €38,114 to €24,066
of which Trade receivables: -€15,485
- Tangible fixed assets -€7,489
down €7,489 (-3.4%), from €219,757 to €212,268
of which Land and buildings: -€5,424
Equity and liabilities
- Reserves +€62,000
up €62,000 (+34.2%), from €181,360 to €243,360
of which Distributable reserves: +€62,000
- Debts after one year -€15,993
down €15,993 (-12.0%), from €133,215 to €117,222
- Accrued charges and deferred income +€15,551
up €15,551 (+77,445%), from €20 to €15,571
- Other debts -€10,100
down €10,100 (-68.0%), from €14,850 to €4,750
Income statement
- Turnover +€59,538
up €59,538 (+13.7%), from €433,104 to €492,642
- Gross operating margin +€46,452
up €46,452 (+19.5%), from €237,617 to €284,069
- Staff costs +€31,895
up €31,895 (+24.8%), from €128,843 to €160,739
- Purchases and services +€12,728
up €12,728 (+6.5%), from €195,847 to €208,575
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
€52,751
Gross operating margin
+€46,452
Staff costs
-€31,895
Depreciation
-€291
Other operating charges
-€150
Other operating items
+€18
Financial income
+€493
Financial charges
+€17
Taxes
-€68
Result 2025
€67,327
raises the resultlowers the resultnot broken down further in the accounts
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
+€106,643
Investment
-€40,694
Financing
-€20,647
Cash 2024
€95,367
From operations (derived)
+€106,643
Net result for the year
+€67,327
Depreciation
+€18,183
Receivables within one year
+€14,048
Deferred charges and accrued income
-€3,341
Trade debts
+€3,479
Tax, wage and social debts
+€1,495
Other debts
-€10,100
Accrued charges and deferred income
+€15,551
Investment (derived)
-€40,694
Investment in fixed assets (net)
-€10,694
Current investments
-€30,000
Financing
-€20,647
Debts after one year
-€15,993
Current portion of long-term debt
+€346
Contributions, distributions and other
-€5,000
Cash 2025
€140,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,742 | €470,848 | +€57,105 | +13.8% |
| Fixed assets | 21/28 | €219,757 | €212,268 | -€7,489 | -3.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €219,757 | €212,268 | -€7,489 | -3.4% |
| Land and buildings | 22 | €155,186 | €149,762 | -€5,424 | -3.5% |
| Plant, machinery and equipment | 23 | €49,923 | €46,641 | -€3,281 | -6.6% |
| Furniture and vehicles | 24 | €14,648 | €15,865 | +€1,217 | +8.3% |
| Current assets | 29/58 | €193,985 | €258,579 | +€64,594 | +33.3% |
| Amounts receivable within one year | 40/41 | €38,114 | €24,066 | -€14,048 | -36.9% |
| Trade receivables | 40 | €38,114 | €22,629 | -€15,485 | -40.6% |
| Other amounts receivable | 41 | - | €1,437 | +€1,437 | |
| Current investments | 50/53 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €95,367 | €140,668 | +€45,301 | +47.5% |
| Deferred charges and accrued income | 490/1 | €10,504 | €13,845 | +€3,341 | +31.8% |
| Total equity and liabilities | 10/49 | €413,742 | €470,848 | +€57,105 | +13.8% |
| Equity | 10/15 | €202,339 | €264,666 | +€62,327 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,360 | €243,360 | +€62,000 | +34.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €179,500 | €241,500 | +€62,000 | +34.5% |
| Profit (loss) carried forward | 14 | €2,379 | €2,706 | +€327 | +13.7% |
| Amounts payable | 17/49 | €211,403 | €206,181 | -€5,222 | -2.5% |
| Amounts payable after more than one year | 17 | €133,215 | €117,222 | -€15,993 | -12.0% |
| Financial debts | 170/4 | €133,215 | €117,222 | -€15,993 | -12.0% |
| Amounts payable within one year | 42/48 | €78,168 | €73,389 | -€4,779 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €15,647 | €15,993 | +€346 | +2.2% |
| Trade debts | 44 | €12,433 | €15,912 | +€3,479 | +28.0% |
| Suppliers | 440/4 | €12,433 | €15,912 | +€3,479 | +28.0% |
| Taxes, remuneration and social security | 45 | €35,238 | €36,733 | +€1,495 | +4.2% |
| Taxes | 450/3 | €19,725 | €17,381 | -€2,343 | -11.9% |
| Remuneration and social security | 454/9 | €15,513 | €19,352 | +€3,839 | +24.7% |
| Other amounts payable | 47/48 | €14,850 | €4,750 | -€10,100 | -68.0% |
| Accrued charges and deferred income | 492/3 | €20 | €15,571 | +€15,551 | +77,445% |
| Turnover | 70 | €433,104 | €492,642 | +€59,538 | +13.7% |
| Non-recurring operating income | 76A | €360 | €2 | -€358 | -99.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €195,847 | €208,575 | +€12,728 | +6.5% |
| Remuneration, social security and pensions | 62 | €128,843 | €160,739 | +€31,895 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,892 | €18,183 | +€291 | +1.6% |
| Other operating charges | 640/8 | €1,661 | €1,812 | +€150 | +9.0% |
| Non-recurring operating charges | 66A | €29 | €11 | -€18 | -61.6% |
| Gross operating margin | 9900 | €237,617 | €284,069 | +€46,452 | +19.5% |
| Operating profit (loss) | 9901 | €89,191 | €103,324 | +€14,133 | +15.8% |
| Financial income | 75/76B | €1,572 | €2,065 | +€493 | +31.4% |
| Recurring financial income | 75 | €1,572 | €2,065 | +€493 | +31.4% |
| Financial charges | 65/66B | €8,588 | €8,571 | -€17 | -0.2% |
| Recurring financial charges | 65 | €8,588 | €8,571 | -€17 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €82,175 | €96,819 | +€14,644 | +17.8% |
| Income taxes | 67/77 | €29,424 | €29,492 | +€68 | +0.2% |
| Profit (loss) for the period | 9904 | €52,751 | €67,327 | +€14,576 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,751 | €67,327 | +€14,576 | +27.6% |
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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 5 November 2026 via checked.be.