SCHOONMAAKBEDRIJF SEMA: 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.
SCHOONMAAKBEDRIJF SEMA
Largest movements
- Receivables within one year +€7,475
up €7,475 (+85.7%), from €8,719 to €16,194
of which Trade receivables: +€6,589
- Tangible fixed assets +€4,689
up €4,689 (+166%), from €2,824 to €7,513
of which Furniture and vehicles: +€3,119
- Cash -€2,924
down €2,924 (-25.2%), from €11,618 to €8,694
mainly Receivables within one year (-€7,475) and Investment in fixed assets (net) (-€6,860)
- Other debts +€3,725
up €3,725 (+39.7%), from €9,380 to €13,104
- Profit (loss) carried forward +€3,682
up €3,682 (+61.0%), from -€6,040 to -€2,358
- Trade debts +€1,822
up €1,822 (+147%), from €1,240 to €3,062
- Purchases and services -€9,499
down €9,499 (-21.8%), from €43,500 to €34,001
- Gross operating margin +€9,200
up €9,200, from -€1,408 to €7,792
- Turnover -€732
down €732 (-1.8%), from €40,408 to €39,677
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 | €23,518 | €32,759 | +€9,240 | +39.3% |
| Fixed assets | 21/28 | €3,181 | €7,870 | +€4,689 | +147% |
| Tangible fixed assets | 22/27 | €2,824 | €7,513 | +€4,689 | +166% |
| Land and buildings | 22 | €1,134 | €958 | -€176 | -15.5% |
| Plant, machinery and equipment | 23 | €1,565 | €3,311 | +€1,746 | +112% |
| Furniture and vehicles | 24 | €125 | €3,244 | +€3,119 | +2,487% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €20,337 | €24,888 | +€4,551 | +22.4% |
| Amounts receivable within one year | 40/41 | €8,719 | €16,194 | +€7,475 | +85.7% |
| Trade receivables | 40 | €8,426 | €15,015 | +€6,589 | +78.2% |
| Other amounts receivable | 41 | €293 | €1,180 | +€886 | +302% |
| Cash at bank and in hand | 54/58 | €11,618 | €8,694 | -€2,924 | -25.2% |
| Total equity and liabilities | 10/49 | €23,518 | €32,759 | +€9,240 | +39.3% |
| Equity | 10/15 | €12,560 | €16,242 | +€3,682 | +29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,040 | -€2,358 | +€3,682 | +61.0% |
| Amounts payable | 17/49 | €10,959 | €16,517 | +€5,558 | +50.7% |
| Amounts payable within one year | 42/48 | €10,959 | €16,517 | +€5,558 | +50.7% |
| Trade debts | 44 | €1,240 | €3,062 | +€1,822 | +147% |
| Suppliers | 440/4 | €1,240 | €3,062 | +€1,822 | +147% |
| Taxes, remuneration and social security | 45 | €339 | €351 | +€12 | +3.5% |
| Taxes | 450/3 | €339 | €351 | +€12 | +3.5% |
| Other amounts payable | 47/48 | €9,380 | €13,104 | +€3,725 | +39.7% |
| Turnover | 70 | €40,408 | €39,677 | -€732 | -1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,500 | €34,001 | -€9,499 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €2,171 | -€158 | -6.8% |
| Other operating charges | 640/8 | €1,700 | €1,386 | -€315 | -18.5% |
| Gross operating margin | 9900 | -€1,408 | €7,792 | +€9,200 | |
| Operating profit (loss) | 9901 | -€5,437 | €4,235 | +€9,672 | |
| Financial income | 75/76B | €42 | €8 | -€35 | -81.2% |
| Recurring financial income | 75 | €42 | €8 | -€35 | -81.2% |
| Financial charges | 65/66B | €416 | €385 | -€31 | -7.4% |
| Recurring financial charges | 65 | €416 | €385 | -€31 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,810 | €3,858 | +€9,668 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€5,985 | €3,682 | +€9,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,985 | €3,682 | +€9,667 |
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 29 October 2026 via checked.be.