PureSemois: 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.
PureSemois
Largest movements
- Receivables within one year -€11,911
down €11,911 (-19.8%), from €60,011 to €48,100
- Tangible fixed assets -€10,396
down €10,396 (-5.8%), from €179,180 to €168,784
of which Other tangible fixed assets: -€18,119
- Debts after one year -€18,150
down €18,150 (-16.4%), from €110,855 to €92,705
- Other debts -€17,374
down €17,374 (-39.0%), from €44,577 to €27,203
- Profit (loss) carried forward +€12,406
up €12,406 (+29.6%), from €41,869 to €54,275
- Trade debts +€4,811
up €4,811 (+30.7%), from €15,653 to €20,464
- Gross operating margin -€26,717
down €26,717 (-37.3%), from €71,685 to €44,968
- Taxes -€7,268
down €7,268 (-63.7%), from €11,418 to €4,150
- Depreciation -€1,407
down €1,407 (-6.9%), from €20,527 to €19,120
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 | €243,907 | €223,242 | -€20,665 | -8.5% |
| Fixed assets | 21/28 | €179,180 | €168,784 | -€10,396 | -5.8% |
| Tangible fixed assets | 22/27 | €179,180 | €168,784 | -€10,396 | -5.8% |
| Plant, machinery and equipment | 23 | €378 | €8,652 | +€8,274 | +2,189% |
| Furniture and vehicles | 24 | €826 | €275 | -€551 | -66.7% |
| Other tangible fixed assets | 26 | €177,976 | €159,857 | -€18,119 | -10.2% |
| Current assets | 29/58 | €64,727 | €54,458 | -€10,269 | -15.9% |
| Amounts receivable within one year | 40/41 | €60,011 | €48,100 | -€11,911 | -19.8% |
| Trade receivables | 40 | €60,011 | €48,100 | -€11,911 | -19.8% |
| Cash at bank and in hand | 54/58 | €4,716 | €6,358 | +€1,642 | +34.8% |
| Total equity and liabilities | 10/49 | €243,907 | €223,242 | -€20,665 | -8.5% |
| Equity | 10/15 | €51,869 | €64,275 | +€12,406 | +23.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,869 | €54,275 | +€12,406 | +29.6% |
| Amounts payable | 17/49 | €192,038 | €158,967 | -€33,071 | -17.2% |
| Amounts payable after more than one year | 17 | €110,855 | €92,705 | -€18,150 | -16.4% |
| Financial debts | 170/4 | €110,855 | €92,705 | -€18,150 | -16.4% |
| Amounts payable within one year | 42/48 | €81,183 | €66,262 | -€14,921 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €18,150 | €18,151 | +€1 | 0.0% |
| Trade debts | 44 | €15,653 | €20,464 | +€4,811 | +30.7% |
| Suppliers | 440/4 | €15,653 | €20,464 | +€4,811 | +30.7% |
| Taxes, remuneration and social security | 45 | €2,803 | €444 | -€2,359 | -84.2% |
| Taxes | 450/3 | €2,803 | €444 | -€2,359 | -84.2% |
| Other amounts payable | 47/48 | €44,577 | €27,203 | -€17,374 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,527 | €19,120 | -€1,407 | -6.9% |
| Other operating charges | 640/8 | €2,925 | €3,060 | +€135 | +4.6% |
| Gross operating margin | 9900 | €71,685 | €44,968 | -€26,717 | -37.3% |
| Operating profit (loss) | 9901 | €48,233 | €22,788 | -€25,445 | -52.8% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €6,132 | €6,246 | +€114 | +1.9% |
| Recurring financial charges | 65 | €6,132 | €6,246 | +€114 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €42,101 | €16,556 | -€25,545 | -60.7% |
| Income taxes | 67/77 | €11,418 | €4,150 | -€7,268 | -63.7% |
| Profit (loss) for the period | 9904 | €30,683 | €12,406 | -€18,277 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,683 | €12,406 | -€18,277 | -59.6% |
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 13 October 2026 via checked.be.