SEMANTIQ WEB: 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.
SEMANTIQ WEB
Largest movements
- Receivables within one year +€29,814
up €29,814 (+534%), from €5,583 to €35,397
of which Trade receivables: +€21,655
- Cash +€11,336
up €11,336 (+5.1%), from €222,298 to €233,634
mainly Net result for the year (+€56,965) and Tax, wage and social debts (+€26,848)
- Tax, wage and social debts +€26,848
up €26,848 (+183%), from €14,676 to €41,523
of which Taxes: +€26,848
- Other debts +€24,168
up €24,168 (+88.5%), from €27,299 to €51,468
- Reserves -€13,000
down €13,000 (-52.1%), from €24,934 to €11,934
- Gross operating margin +€55,265
up €55,265 (+296%), from €18,658 to €73,922
- Taxes +€9,718
up €9,718 (+189%), from €5,155 to €14,873
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 | €229,553 | €270,242 | +€40,689 | +17.7% |
| Fixed assets | 21/28 | €886 | €398 | -€488 | -55.1% |
| Tangible fixed assets | 22/27 | €886 | €398 | -€488 | -55.1% |
| Furniture and vehicles | 24 | €886 | €398 | -€488 | -55.1% |
| Current assets | 29/58 | €228,667 | €269,844 | +€41,177 | +18.0% |
| Amounts receivable within one year | 40/41 | €5,583 | €35,397 | +€29,814 | +534% |
| Trade receivables | 40 | €5,583 | €27,238 | +€21,655 | +388% |
| Other amounts receivable | 41 | - | €8,159 | +€8,159 | |
| Cash at bank and in hand | 54/58 | €222,298 | €233,634 | +€11,336 | +5.1% |
| Deferred charges and accrued income | 490/1 | €786 | €813 | +€27 | +3.5% |
| Total equity and liabilities | 10/49 | €229,553 | €270,242 | +€40,689 | +17.7% |
| Equity | 10/15 | €184,890 | €172,856 | -€12,035 | -6.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €24,934 | €11,934 | -€13,000 | -52.1% |
| Distributable reserves | 133 | €24,934 | €11,934 | -€13,000 | -52.1% |
| Profit (loss) carried forward | 14 | €145,696 | €146,661 | +€965 | +0.7% |
| Amounts payable | 17/49 | €44,662 | €97,386 | +€52,724 | +118% |
| Amounts payable within one year | 42/48 | €44,662 | €97,386 | +€52,724 | +118% |
| Trade debts | 44 | €2,688 | €4,395 | +€1,708 | +63.5% |
| Suppliers | 440/4 | €2,688 | €4,395 | +€1,708 | +63.5% |
| Taxes, remuneration and social security | 45 | €14,676 | €41,523 | +€26,848 | +183% |
| Taxes | 450/3 | €10,676 | €37,523 | +€26,848 | +251% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €27,299 | €51,468 | +€24,168 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €488 | -€106 | -17.9% |
| Other operating charges | 640/8 | €1,017 | €1,222 | +€205 | +20.2% |
| Gross operating margin | 9900 | €18,658 | €73,922 | +€55,265 | +296% |
| Operating profit (loss) | 9901 | €17,046 | €72,212 | +€55,166 | +324% |
| Financial income | 75/76B | €422 | €403 | -€19 | -4.5% |
| Recurring financial income | 75 | €422 | €403 | -€19 | -4.5% |
| Financial charges | 65/66B | €378 | €777 | +€399 | +105% |
| Recurring financial charges | 65 | €378 | €777 | +€399 | +105% |
| Profit (loss) for the period before taxes | 9903 | €17,089 | €71,838 | +€54,748 | +320% |
| Income taxes | 67/77 | €5,155 | €14,873 | +€9,718 | +189% |
| Profit (loss) for the period | 9904 | €11,934 | €56,965 | +€45,031 | +377% |
| Profit (loss) for the period to be appropriated | 9905 | €11,934 | €56,965 | +€45,031 | +377% |
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 14 October 2026 via checked.be.