GOODS SEMPELS: 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.
GOODS SEMPELS
Largest movements
- Receivables within one year +€12,228
up €12,228 (+8.3%), from €147,433 to €159,661
of which Other amounts receivable: +€11,693
- Short-term financial debts +€8,060
up €8,060 (+261%), from €3,086 to €11,145
- Tax, wage and social debts -€3,912
down €3,912 (-22.2%), from €17,616 to €13,704
- Trade debts +€3,386
up €3,386 (+81.7%), from €4,147 to €7,533
- Gross operating margin +€3,402
up €3,402 (+107%), from €3,177 to €6,580
- Financial charges +€2,500
up €2,500 (+167%), from €1,498 to €3,999
- Other operating charges +€2,285
up €2,285 (+78.4%), from €2,915 to €5,201
- Depreciation -€963
down €963 (-20.5%), from €4,702 to €3,739
- Financial income -€767
down €767 (-8.5%), from €9,063 to €8,296
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 | €264,995 | €274,037 | +€9,041 | +3.4% |
| Fixed assets | 21/28 | €16,942 | €14,238 | -€2,704 | -16.0% |
| Tangible fixed assets | 22/27 | €16,942 | €14,238 | -€2,704 | -16.0% |
| Land and buildings | 22 | €5,074 | €5,467 | +€393 | +7.7% |
| Plant, machinery and equipment | 23 | €382 | €175 | -€207 | -54.3% |
| Furniture and vehicles | 24 | €9,186 | €6,296 | -€2,890 | -31.5% |
| Other tangible fixed assets | 26 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €248,054 | €259,799 | +€11,745 | +4.7% |
| Amounts receivable after more than one year | 29 | €98,500 | €98,500 | = | 0.0% |
| Other amounts receivable | 291 | €98,500 | €98,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €147,433 | €159,661 | +€12,228 | +8.3% |
| Trade receivables | 40 | - | €535 | +€535 | |
| Other amounts receivable | 41 | €147,433 | €159,126 | +€11,693 | +7.9% |
| Cash at bank and in hand | 54/58 | €847 | €334 | -€514 | -60.6% |
| Deferred charges and accrued income | 490/1 | €1,273 | €1,304 | +€31 | +2.4% |
| Total equity and liabilities | 10/49 | €264,995 | €274,037 | +€9,041 | +3.4% |
| Equity | 10/15 | €240,147 | €241,654 | +€1,507 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,903 | €124,903 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,941 | €6,941 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,941 | €6,941 | = | 0.0% |
| Distributable reserves | 133 | €117,962 | €117,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,644 | €98,151 | +€1,507 | +1.6% |
| Amounts payable | 17/49 | €24,849 | €32,383 | +€7,534 | +30.3% |
| Amounts payable within one year | 42/48 | €24,849 | €32,383 | +€7,534 | +30.3% |
| Financial debts | 43 | €3,086 | €11,145 | +€8,060 | +261% |
| Credit institutions | 430/8 | €3,086 | €11,145 | +€8,060 | +261% |
| Trade debts | 44 | €4,147 | €7,533 | +€3,386 | +81.7% |
| Suppliers | 440/4 | €4,147 | €7,533 | +€3,386 | +81.7% |
| Taxes, remuneration and social security | 45 | €17,616 | €13,704 | -€3,912 | -22.2% |
| Taxes | 450/3 | €17,616 | €13,704 | -€3,912 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,702 | €3,739 | -€963 | -20.5% |
| Other operating charges | 640/8 | €2,915 | €5,201 | +€2,285 | +78.4% |
| Gross operating margin | 9900 | €3,177 | €6,580 | +€3,402 | +107% |
| Operating profit (loss) | 9901 | -€4,440 | -€2,360 | +€2,080 | +46.8% |
| Financial income | 75/76B | €9,063 | €8,296 | -€767 | -8.5% |
| Recurring financial income | 75 | €9,063 | €8,296 | -€767 | -8.5% |
| Financial charges | 65/66B | €1,498 | €3,999 | +€2,500 | +167% |
| Recurring financial charges | 65 | €1,498 | €3,999 | +€2,500 | +167% |
| Profit (loss) for the period before taxes | 9903 | €3,125 | €1,937 | -€1,188 | -38.0% |
| Income taxes | 67/77 | €422 | €430 | +€8 | +2.0% |
| Profit (loss) for the period | 9904 | €2,703 | €1,507 | -€1,196 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,703 | €1,507 | -€1,196 | -44.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.