SEMMYTRANS: 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.
SEMMYTRANS
Largest movements
- Receivables within one year -€4,486
down €4,486 (-5.1%), from €88,424 to €83,938
of which Trade receivables: -€8,081
- Cash -€1,373
down €1,373 (-41.6%), from €3,298 to €1,925
mainly Current portion of long-term debt (-€4,021) and Tax, wage and social debts (-€3,746)
- Current portion of long-term debt -€4,021
no longer reported in 2025 (was €4,021)
- Tax, wage and social debts -€3,746
no longer reported in 2025 (was €3,746)
- Trade debts +€2,185
new in 2025: €2,185
- Taxes +€15,127
new in 2025: €15,127
- Financial charges +€6,366
up €6,366 (+185%), from €3,435 to €9,801
- Other operating charges -€4,977
down €4,977 (-95.9%), from €5,191 to €214
- Gross operating margin -€2,226
down €2,226 (-8.2%), from €27,091 to €24,865
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 | €104,357 | €98,498 | -€5,859 | -5.6% |
| Fixed assets | 21/28 | €12,635 | €12,635 | = | 0.0% |
| Financial fixed assets | 28 | €12,635 | €12,635 | = | 0.0% |
| Current assets | 29/58 | €91,722 | €85,863 | -€5,859 | -6.4% |
| Amounts receivable within one year | 40/41 | €88,424 | €83,938 | -€4,486 | -5.1% |
| Trade receivables | 40 | €22,686 | €14,605 | -€8,081 | -35.6% |
| Other amounts receivable | 41 | €65,738 | €69,333 | +€3,595 | +5.5% |
| Cash at bank and in hand | 54/58 | €3,298 | €1,925 | -€1,373 | -41.6% |
| Total equity and liabilities | 10/49 | €104,357 | €98,498 | -€5,859 | -5.6% |
| Equity | 10/15 | €96,590 | €96,313 | -€277 | -0.3% |
| Profit (loss) carried forward | 14 | €96,590 | €96,313 | -€277 | -0.3% |
| Amounts payable | 17/49 | €7,767 | €2,185 | -€5,582 | -71.9% |
| Amounts payable within one year | 42/48 | €7,767 | €2,185 | -€5,582 | -71.9% |
| Current portion of amounts payable after more than one year | 42 | €4,021 | - | -€4,021 | |
| Trade debts | 44 | - | €2,185 | +€2,185 | |
| Suppliers | 440/4 | - | €2,185 | +€2,185 | |
| Taxes, remuneration and social security | 45 | €3,746 | - | -€3,746 | |
| Taxes | 450/3 | €3,746 | - | -€3,746 | |
| Other operating charges | 640/8 | €5,191 | €214 | -€4,977 | -95.9% |
| Non-recurring operating charges | 66A | €347 | - | -€347 | |
| Gross operating margin | 9900 | €27,091 | €24,865 | -€2,226 | -8.2% |
| Operating profit (loss) | 9901 | €21,553 | €24,651 | +€3,098 | +14.4% |
| Financial charges | 65/66B | €3,435 | €9,801 | +€6,366 | +185% |
| Recurring financial charges | 65 | €3,435 | €9,801 | +€6,366 | +185% |
| Profit (loss) for the period before taxes | 9903 | €18,118 | €14,850 | -€3,268 | -18.0% |
| Income taxes | 67/77 | - | €15,127 | +€15,127 | |
| Profit (loss) for the period | 9904 | €18,118 | -€277 | -€18,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,118 | -€277 | -€18,395 |
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.