Semois Assistance: 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.
What changed
Semois Assistance
NACE 52.210, Service activities incidental to land transportation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€204,266
2024 · €151,100+€53,166
Equity
€923,176
2024 · €921,550+€1,626
Cash
€341,283
2024 · €220,283+€121,000
Balance sheet total
€2.3m
2024 · €2.3m-€38,336
Largest movements
Assets
- Cash +€121,000
up €121,000 (+54.9%), from €220,283 to €341,283
mainly Depreciation (+€226,863) and Net result for the year (+€204,266)
- Tangible fixed assets -€88,510
down €88,510 (-6.8%), from €1.3m to €1.2m
of which Leasing and similar rights: -€91,765
- Receivables within one year -€69,212
down €69,212 (-10.0%), from €690,038 to €620,826
of which Other amounts receivable: -€172,872
Equity and liabilities
- Debts after one year -€101,317
down €101,317 (-11.3%), from €895,706 to €794,389
of which Financial debts: -€100,717
- Trade debts +€90,850
up €90,850 (+63.2%), from €143,792 to €234,641
- Current portion of long-term debt -€53,160
down €53,160 (-23.0%), from €231,020 to €177,860
Income statement
- Gross operating margin +€93,551
up €93,551 (+7.1%), from €1.3m to €1.4m
- Depreciation +€14,351
up €14,351 (+6.8%), from €212,512 to €226,863
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.
Result 2024
€151,100
Gross operating margin
+€93,551
Staff costs
-€7,040
Depreciation
-€14,351
Write-downs
+€1,017
Other operating charges
-€2,899
Other operating items
-€3,136
Financial income
+€42
Financial charges
-€556
Taxes
-€13,463
Result 2025
€204,266
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€615,929
Investment
-€137,812
Financing
-€357,116
Cash 2024
€220,283
From operations (derived)
+€615,929
Net result for the year
+€204,266
Depreciation
+€226,863
Stocks and contracts
+€1,723
Receivables within one year
+€69,212
Deferred charges and accrued income
-€649
Trade debts
+€90,850
Tax, wage and social debts
+€19,895
Other debts
+€3,931
Accrued charges and deferred income
-€161
Investment (derived)
-€137,812
Investment in fixed assets (net)
-€137,812
Financing
-€357,116
Debts after one year
-€101,317
Current portion of long-term debt
-€53,160
Contributions, distributions and other
-€202,640
Cash 2025
€341,283
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,297,873 | €2,259,537 | -€38,336 | -1.7% |
| Fixed assets | 21/28 | €1,315,531 | €1,226,481 | -€89,050 | -6.8% |
| Tangible fixed assets | 22/27 | €1,307,037 | €1,218,526 | -€88,510 | -6.8% |
| Land and buildings | 22 | €923,247 | €871,807 | -€51,440 | -5.6% |
| Furniture and vehicles | 24 | €208,076 | €262,771 | +€54,695 | +26.3% |
| Leasing and similar rights | 25 | €175,714 | €83,949 | -€91,765 | -52.2% |
| Financial fixed assets | 28 | €8,495 | €7,955 | -€540 | -6.4% |
| Current assets | 29/58 | €982,342 | €1,033,056 | +€50,714 | +5.2% |
| Stocks and contracts in progress | 3 | €10,154 | €8,432 | -€1,723 | -17.0% |
| Stocks | 30/36 | €10,154 | €8,432 | -€1,723 | -17.0% |
| Amounts receivable within one year | 40/41 | €690,038 | €620,826 | -€69,212 | -10.0% |
| Trade receivables | 40 | €515,346 | €619,006 | +€103,660 | +20.1% |
| Other amounts receivable | 41 | €174,692 | €1,820 | -€172,872 | -99.0% |
| Cash at bank and in hand | 54/58 | €220,283 | €341,283 | +€121,000 | +54.9% |
| Deferred charges and accrued income | 490/1 | €61,866 | €62,515 | +€649 | +1.0% |
| Total equity and liabilities | 10/49 | €2,297,873 | €2,259,537 | -€38,336 | -1.7% |
| Equity | 10/15 | €921,550 | €923,176 | +€1,626 | +0.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €843,750 | €848,016 | +€4,266 | +0.5% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €838,750 | €843,016 | +€4,266 | +0.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €52,800 | €50,160 | -€2,640 | -5.0% |
| Amounts payable | 17/49 | €1,376,323 | €1,336,361 | -€39,962 | -2.9% |
| Amounts payable after more than one year | 17 | €895,706 | €794,389 | -€101,317 | -11.3% |
| Financial debts | 170/4 | €895,106 | €794,389 | -€100,717 | -11.3% |
| Other amounts payable | 178/9 | €600 | €0 | -€600 | -100% |
| Amounts payable within one year | 42/48 | €479,361 | €540,877 | +€61,516 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €231,020 | €177,860 | -€53,160 | -23.0% |
| Trade debts | 44 | €143,792 | €234,641 | +€90,850 | +63.2% |
| Suppliers | 440/4 | €143,792 | €234,641 | +€90,850 | +63.2% |
| Taxes, remuneration and social security | 45 | €100,128 | €120,024 | +€19,895 | +19.9% |
| Taxes | 450/3 | €19,093 | €49,612 | +€30,519 | +160% |
| Remuneration and social security | 454/9 | €81,036 | €70,412 | -€10,624 | -13.1% |
| Other amounts payable | 47/48 | €4,421 | €8,352 | +€3,931 | +88.9% |
| Accrued charges and deferred income | 492/3 | €1,256 | €1,095 | -€161 | -12.8% |
| Non-recurring operating income | 76A | €313 | €1,000 | +€687 | +220% |
| Remuneration, social security and pensions | 62 | €802,914 | €809,954 | +€7,040 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,512 | €226,863 | +€14,351 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,017 | €0 | -€1,017 | -100% |
| Other operating charges | 640/8 | €65,072 | €67,971 | +€2,899 | +4.5% |
| Non-recurring operating charges | 66A | €8,533 | €11,669 | +€3,136 | +36.8% |
| Gross operating margin | 9900 | €1,321,072 | €1,414,623 | +€93,551 | +7.1% |
| Operating profit (loss) | 9901 | €231,023 | €298,166 | +€67,143 | +29.1% |
| Financial income | 75/76B | €2,640 | €2,682 | +€42 | +1.6% |
| Recurring financial income | 75 | €2,640 | €2,682 | +€42 | +1.6% |
| Financial charges | 65/66B | €30,793 | €31,349 | +€556 | +1.8% |
| Recurring financial charges | 65 | €30,793 | €31,349 | +€556 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €202,870 | €269,499 | +€66,629 | +32.8% |
| Income taxes | 67/77 | €51,770 | €65,233 | +€13,463 | +26.0% |
| Profit (loss) for the period | 9904 | €151,100 | €204,266 | +€53,166 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,100 | €204,266 | +€53,166 | +35.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.