OUD SEMPST: 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.
OUD SEMPST
Largest movements
- Tangible fixed assets -€38,531
down €38,531 (-7.7%), from €501,105 to €462,574
- Profit (loss) carried forward -€57,633
down €57,633 (-101%), from -€56,847 to -€114,480
- Tax, wage and social debts +€17,150
up €17,150 (+92.8%), from €18,484 to €35,634
of which Remuneration and social security: +€13,779
- Current portion of long-term debt +€6,693
up €6,693 (+13.5%), from €49,417 to €56,110
- Gross operating margin +€61,669
up €61,669 (+27.3%), from €226,048 to €287,717
- Financial charges +€11,210
up €11,210 (+170%), from €6,609 to €17,819
- Depreciation +€9,550
up €9,550 (+32.0%), from €29,818 to €39,368
- Staff costs +€3,707
up €3,707 (+1.3%), from €281,720 to €285,427
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 | €556,854 | €517,453 | -€39,401 | -7.1% |
| Fixed assets | 21/28 | €501,105 | €462,574 | -€38,531 | -7.7% |
| Tangible fixed assets | 22/27 | €501,105 | €462,574 | -€38,531 | -7.7% |
| Land and buildings | 22 | €371,302 | €352,529 | -€18,773 | -5.1% |
| Plant, machinery and equipment | 23 | €120,072 | €104,545 | -€15,527 | -12.9% |
| Furniture and vehicles | 24 | €8,671 | €5,501 | -€3,171 | -36.6% |
| Leasing and similar rights | 25 | €1,060 | - | -€1,060 | |
| Current assets | 29/58 | €55,749 | €54,879 | -€869 | -1.6% |
| Stocks and contracts in progress | 3 | €19,064 | €18,373 | -€691 | -3.6% |
| Stocks | 30/36 | €19,064 | €18,373 | -€691 | -3.6% |
| Amounts receivable within one year | 40/41 | €26,848 | €31,092 | +€4,245 | +15.8% |
| Trade receivables | 40 | - | €2,119 | +€2,119 | |
| Other amounts receivable | 41 | €26,848 | €28,973 | +€2,126 | +7.9% |
| Cash at bank and in hand | 54/58 | €9,837 | €5,414 | -€4,423 | -45.0% |
| Total equity and liabilities | 10/49 | €556,854 | €517,453 | -€39,401 | -7.1% |
| Equity | 10/15 | -€38,247 | -€95,880 | -€57,633 | -151% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,847 | -€114,480 | -€57,633 | -101% |
| Amounts payable | 17/49 | €595,101 | €613,333 | +€18,232 | +3.1% |
| Amounts payable after more than one year | 17 | €486,227 | €483,534 | -€2,693 | -0.6% |
| Financial debts | 170/4 | €358,727 | €330,117 | -€28,610 | -8.0% |
| Other amounts payable | 178/9 | €127,500 | €153,417 | +€25,917 | +20.3% |
| Amounts payable within one year | 42/48 | €108,874 | €129,800 | +€20,926 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €49,417 | €56,110 | +€6,693 | +13.5% |
| Financial debts | 43 | €10,459 | €7,892 | -€2,567 | -24.5% |
| Credit institutions | 430/8 | €10,459 | €7,892 | -€2,567 | -24.5% |
| Trade debts | 44 | €29,325 | €28,819 | -€506 | -1.7% |
| Suppliers | 440/4 | €29,325 | €28,819 | -€506 | -1.7% |
| Taxes, remuneration and social security | 45 | €18,484 | €35,634 | +€17,150 | +92.8% |
| Taxes | 450/3 | €3,333 | €6,704 | +€3,371 | +101% |
| Remuneration and social security | 454/9 | €15,151 | €28,930 | +€13,779 | +90.9% |
| Other amounts payable | 47/48 | €1,190 | €1,345 | +€155 | +13.0% |
| Remuneration, social security and pensions | 62 | €281,720 | €285,427 | +€3,707 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,818 | €39,368 | +€9,550 | +32.0% |
| Other operating charges | 640/8 | €2,107 | €2,558 | +€451 | +21.4% |
| Gross operating margin | 9900 | €226,048 | €287,717 | +€61,669 | +27.3% |
| Operating profit (loss) | 9901 | -€87,597 | -€39,636 | +€47,961 | +54.8% |
| Financial income | 75/76B | €6 | €1 | -€5 | -83.2% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -83.2% |
| Financial charges | 65/66B | €6,609 | €17,819 | +€11,210 | +170% |
| Recurring financial charges | 65 | €6,609 | €17,819 | +€11,210 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€94,200 | -€57,454 | +€36,746 | +39.0% |
| Income taxes | 67/77 | €169 | €178 | +€9 | +5.3% |
| Profit (loss) for the period | 9904 | -€94,370 | -€57,633 | +€36,737 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,370 | -€57,633 | +€36,737 | +38.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.