SEMA INTERIEUR: 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.
SEMA INTERIEUR
Largest movements
- Receivables within one year -€11,069
down €11,069 (-24.2%), from €45,771 to €34,702
of which Other amounts receivable: -€14,068
- Tangible fixed assets -€9,112
down €9,112 (-30.2%), from €30,182 to €21,070
- Cash -€4,925
down €4,925 (-26.4%), from €18,651 to €13,725
mainly Accrued charges and deferred income (-€12,199) and Other debts (-€8,000)
- Accrued charges and deferred income -€12,199
down €12,199 (-36.5%), from €33,399 to €21,200
- Other debts -€8,000
down €8,000 (-18.2%), from €44,000 to €36,000
- Debts after one year -€4,228
no longer reported in 2025 (was €4,228)
- Current portion of long-term debt -€2,628
down €2,628 (-38.3%), from €6,856 to €4,228
- Profit (loss) carried forward +€1,251
up €1,251 (+6.4%), from -€19,509 to -€18,258
- Taxes +€6,519
new in 2025: €6,519
- Gross operating margin +€3,531
up €3,531 (+20.8%), from €17,012 to €20,543
- Depreciation -€3,174
down €3,174 (-25.8%), from €12,285 to €9,112
- Staff costs +€650
up €650 (+37.0%), from €1,756 to €2,406
- Financial charges -€424
down €424 (-36.3%), from €1,167 to €743
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 | €95,283 | €69,497 | -€25,786 | -27.1% |
| Fixed assets | 21/28 | €30,182 | €21,070 | -€9,112 | -30.2% |
| Tangible fixed assets | 22/27 | €30,182 | €21,070 | -€9,112 | -30.2% |
| Furniture and vehicles | 24 | €30,182 | €21,070 | -€9,112 | -30.2% |
| Current assets | 29/58 | €65,101 | €48,427 | -€16,674 | -25.6% |
| Amounts receivable within one year | 40/41 | €45,771 | €34,702 | -€11,069 | -24.2% |
| Trade receivables | 40 | €435 | €3,434 | +€2,999 | +690% |
| Other amounts receivable | 41 | €45,336 | €31,268 | -€14,068 | -31.0% |
| Cash at bank and in hand | 54/58 | €18,651 | €13,725 | -€4,925 | -26.4% |
| Deferred charges and accrued income | 490/1 | €680 | - | -€680 | |
| Total equity and liabilities | 10/49 | €95,283 | €69,497 | -€25,786 | -27.1% |
| Equity | 10/15 | €4,835 | €6,087 | +€1,251 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,744 | €5,744 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,744 | €5,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,509 | -€18,258 | +€1,251 | +6.4% |
| Amounts payable | 17/49 | €90,448 | €63,411 | -€27,037 | -29.9% |
| Amounts payable after more than one year | 17 | €4,228 | - | -€4,228 | |
| Financial debts | 170/4 | €4,228 | - | -€4,228 | |
| Amounts payable within one year | 42/48 | €52,821 | €42,211 | -€10,611 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €6,856 | €4,228 | -€2,628 | -38.3% |
| Trade debts | 44 | €1,966 | €1,983 | +€17 | +0.9% |
| Suppliers | 440/4 | €1,966 | €1,983 | +€17 | +0.9% |
| Other amounts payable | 47/48 | €44,000 | €36,000 | -€8,000 | -18.2% |
| Accrued charges and deferred income | 492/3 | €33,399 | €21,200 | -€12,199 | -36.5% |
| Remuneration, social security and pensions | 62 | €1,756 | €2,406 | +€650 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,285 | €9,112 | -€3,174 | -25.8% |
| Other operating charges | 640/8 | €502 | €512 | +€10 | +2.0% |
| Gross operating margin | 9900 | €17,012 | €20,543 | +€3,531 | +20.8% |
| Operating profit (loss) | 9901 | €2,469 | €8,513 | +€6,044 | +245% |
| Financial charges | 65/66B | €1,167 | €743 | -€424 | -36.3% |
| Recurring financial charges | 65 | €1,167 | €743 | -€424 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €1,302 | €7,770 | +€6,468 | +497% |
| Income taxes | 67/77 | - | €6,519 | +€6,519 | |
| Profit (loss) for the period | 9904 | €1,302 | €1,251 | -€51 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,302 | €1,251 | -€51 | -3.9% |
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 18 October 2026 via checked.be.