HENDRICKX SEMAL: what changed
What changed
HENDRICKX SEMAL
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€241,540
2024 · €190,539+€51,001
Equity
€683,068
2024 · €661,528+€21,540
Cash
€541,803
2024 · €468,431+€73,372
Balance sheet total
€990,074
2024 · €950,799+€39,275
Largest movements
Assets
- Cash +€73,372
up €73,372 (+15.7%), from €468,431 to €541,803
mainly Net result for the year (+€241,540) and Other debts (+€70,000)
- Receivables within one year -€39,704
down €39,704 (-9.7%), from €409,308 to €369,604
of which Other amounts receivable: -€40,963
- Tangible fixed assets +€11,857
up €11,857 (+32.6%), from €36,338 to €48,195
of which Furniture and vehicles: +€17,228
Equity and liabilities
- Other debts +€70,000
up €70,000 (+46.6%), from €150,226 to €220,226
- Trade debts -€39,661
down €39,661 (-46.2%), from €85,801 to €46,140
- Profit (loss) carried forward +€21,540
up €21,540 (+3.4%), from €639,952 to €661,492
- Tax, wage and social debts -€12,604
down €12,604 (-23.7%), from €53,243 to €40,639
of which Taxes: -€14,939
Income statement
- Staff costs -€38,289
down €38,289 (-24.8%), from €154,632 to €116,344
- Write-downs -€9,290
down €9,290 (-1,928%), from -€482 to -€9,772
- Taxes -€6,640
down €6,640 (-44.9%), from €14,778 to €8,138
- Depreciation +€4,525
up €4,525 (+51.8%), from €8,735 to €13,260
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
€190,539
Gross operating margin
+€844
Staff costs
+€38,289
Depreciation
-€4,525
Write-downs
+€9,290
Other operating charges
-€672
Other operating items
+€1,160
Financial income
-€7
Financial charges
-€17
Taxes
+€6,640
Result 2025
€241,540
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
+€318,203
Investment
-€24,831
Financing
-€220,000
Cash 2024
€468,431
From operations (derived)
+€318,203
Net result for the year
+€241,540
Depreciation
+€13,260
Stocks and contracts
+€3,683
Receivables within one year
+€39,704
Deferred charges and accrued income
+€2,281
Trade debts
-€39,661
Tax, wage and social debts
-€12,604
Other debts
+€70,000
Investment (derived)
-€24,831
Investment in fixed assets (net)
-€24,831
Financing
-€220,000
Contributions, distributions and other
-€220,000
Cash 2025
€541,803
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €950,799 | €990,074 | +€39,275 | +4.1% |
| Fixed assets | 21/28 | €41,320 | €52,891 | +€11,571 | +28.0% |
| Intangible fixed assets | 21 | €1,031 | €745 | -€286 | -27.7% |
| Tangible fixed assets | 22/27 | €36,338 | €48,195 | +€11,857 | +32.6% |
| Plant, machinery and equipment | 23 | €16,111 | €11,179 | -€4,932 | -30.6% |
| Furniture and vehicles | 24 | €17,187 | €34,415 | +€17,228 | +100% |
| Other tangible fixed assets | 26 | €3,041 | €2,601 | -€440 | -14.5% |
| Financial fixed assets | 28 | €3,951 | €3,951 | = | 0.0% |
| Current assets | 29/58 | €909,479 | €937,183 | +€27,704 | +3.0% |
| Stocks and contracts in progress | 3 | €26,711 | €23,028 | -€3,683 | -13.8% |
| Stocks | 30/36 | €26,711 | €23,028 | -€3,683 | -13.8% |
| Amounts receivable within one year | 40/41 | €409,308 | €369,604 | -€39,704 | -9.7% |
| Trade receivables | 40 | €193,537 | €194,795 | +€1,258 | +0.7% |
| Other amounts receivable | 41 | €215,772 | €174,809 | -€40,963 | -19.0% |
| Cash at bank and in hand | 54/58 | €468,431 | €541,803 | +€73,372 | +15.7% |
| Deferred charges and accrued income | 490/1 | €5,028 | €2,747 | -€2,281 | -45.4% |
| Total equity and liabilities | 10/49 | €950,799 | €990,074 | +€39,275 | +4.1% |
| Equity | 10/15 | €661,528 | €683,068 | +€21,540 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,984 | €2,984 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,984 | €2,984 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,984 | €2,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | €639,952 | €661,492 | +€21,540 | +3.4% |
| Amounts payable | 17/49 | €289,271 | €307,006 | +€17,735 | +6.1% |
| Amounts payable within one year | 42/48 | €289,271 | €307,006 | +€17,735 | +6.1% |
| Trade debts | 44 | €85,801 | €46,140 | -€39,661 | -46.2% |
| Suppliers | 440/4 | €85,801 | €46,140 | -€39,661 | -46.2% |
| Taxes, remuneration and social security | 45 | €53,243 | €40,639 | -€12,604 | -23.7% |
| Taxes | 450/3 | €38,326 | €23,388 | -€14,939 | -39.0% |
| Remuneration and social security | 454/9 | €14,917 | €17,252 | +€2,335 | +15.7% |
| Other amounts payable | 47/48 | €150,226 | €220,226 | +€70,000 | +46.6% |
| Non-recurring operating income | 76A | €7,479 | - | -€7,479 | |
| Remuneration, social security and pensions | 62 | €154,632 | €116,344 | -€38,289 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,735 | €13,260 | +€4,525 | +51.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€482 | -€9,772 | -€9,290 | -1,928% |
| Other operating charges | 640/8 | €1,207 | €1,879 | +€672 | +55.7% |
| Non-recurring operating charges | 66A | €1,160 | - | -€1,160 | |
| Gross operating margin | 9900 | €370,898 | €371,742 | +€844 | +0.2% |
| Operating profit (loss) | 9901 | €205,646 | €250,032 | +€44,386 | +21.6% |
| Financial income | 75/76B | €11 | €4 | -€7 | -62.9% |
| Recurring financial income | 75 | €11 | €4 | -€7 | -62.9% |
| Financial charges | 65/66B | €341 | €358 | +€17 | +5.1% |
| Recurring financial charges | 65 | €341 | €358 | +€17 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €205,317 | €249,678 | +€44,361 | +21.6% |
| Income taxes | 67/77 | €14,778 | €8,138 | -€6,640 | -44.9% |
| Profit (loss) for the period | 9904 | €190,539 | €241,540 | +€51,001 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €190,539 | €241,540 | +€51,001 | +26.8% |
Next steps
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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 4 November 2026 via checked.be.