seminigor: 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.
seminigor
Largest movements
- Tangible fixed assets +€8,641
up €8,641 (+314.0%), from €2,752 to €11,393
of which Plant, machinery and equipment: +€6,498
- Cash -€7,205
down €7,205 (-25.0%), from €28,860 to €21,654
mainly Net result for the year (-€50,801) and Investment in fixed assets (net) (-€11,510)
- Receivables within one year +€6,362
up €6,362 (+77.0%), from €8,260 to €14,621
of which Other amounts receivable: +€11,472
- Profit (loss) carried forward -€50,801
down €50,801, from €4,781 to -€46,021
- Other debts +€28,453
up €28,453 (+224.1%), from €12,697 to €41,149
- Tax, wage and social debts +€21,380
up €21,380 (+239.3%), from €8,936 to €30,316
of which Remuneration and social security: +€15,561
- Trade debts +€8,766
up €8,766 (+85.5%), from €10,258 to €19,024
- Gross operating margin -€31,099
down €31,099 (-38.5%), from €80,871 to €49,772
- Staff costs +€23,889
up €23,889 (+33.4%), from €71,514 to €95,402
- Taxes -€1,186
no longer reported in 2025 (was €1,186)
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.
Cash bridge derived
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 | €42,871 | €50,669 | +€7,798 | +18.2% |
| Fixed assets | 21/28 | €5,752 | €14,393 | +€8,641 | +150.2% |
| Tangible fixed assets | 22/27 | €2,752 | €11,393 | +€8,641 | +314.0% |
| Plant, machinery and equipment | 23 | - | €6,498 | +€6,498 | |
| Furniture and vehicles | 24 | €2,752 | €4,895 | +€2,143 | +77.9% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €37,119 | €36,275 | -€844 | -2.3% |
| Amounts receivable within one year | 40/41 | €8,260 | €14,621 | +€6,362 | +77.0% |
| Trade receivables | 40 | €8,260 | €3,150 | -€5,110 | -61.9% |
| Other amounts receivable | 41 | - | €11,472 | +€11,472 | |
| Cash at bank and in hand | 54/58 | €28,860 | €21,654 | -€7,205 | -25.0% |
| Total equity and liabilities | 10/49 | €42,871 | €50,669 | +€7,798 | +18.2% |
| Equity | 10/15 | €10,981 | -€39,821 | -€50,801 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,781 | -€46,021 | -€50,801 | |
| Amounts payable | 17/49 | €31,890 | €90,489 | +€58,599 | +183.8% |
| Amounts payable within one year | 42/48 | €31,890 | €90,489 | +€58,599 | +183.8% |
| Trade debts | 44 | €10,258 | €19,024 | +€8,766 | +85.5% |
| Suppliers | 440/4 | €10,258 | €19,024 | +€8,766 | +85.5% |
| Taxes, remuneration and social security | 45 | €8,936 | €30,316 | +€21,380 | +239.3% |
| Taxes | 450/3 | €2,388 | €8,207 | +€5,819 | +243.7% |
| Remuneration and social security | 454/9 | €6,548 | €22,109 | +€15,561 | +237.6% |
| Other amounts payable | 47/48 | €12,697 | €41,149 | +€28,453 | +224.1% |
| Remuneration, social security and pensions | 62 | €71,514 | €95,402 | +€23,889 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,620 | €2,869 | -€751 | -20.8% |
| Other operating charges | 640/8 | €1,017 | €1,219 | +€202 | +19.9% |
| Gross operating margin | 9900 | €80,871 | €49,772 | -€31,099 | -38.5% |
| Operating profit (loss) | 9901 | €4,720 | -€49,718 | -€54,438 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +76200.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +76200.0% |
| Financial charges | 65/66B | €1,704 | €1,091 | -€613 | -36.0% |
| Recurring financial charges | 65 | €1,704 | €1,091 | -€613 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €3,017 | -€50,801 | -€53,818 | |
| Income taxes | 67/77 | €1,186 | - | -€1,186 | |
| Profit (loss) for the period | 9904 | €1,830 | -€50,801 | -€52,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,830 | -€50,801 | -€52,631 |
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 11 October 2026 via checked.be.