SEMOT: what changed
Two fiscal 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.
SEMOT
Largest movements
- Receivables within one year +€41,273
up €41,273 (+214.2%), from €19,272 to €60,545
of which Trade receivables: +€36,518
- Cash -€9,769
down €9,769 (-69.6%), from €14,032 to €4,263
mainly Receivables within one year (-€41,273) and Trade debts (-€58)
- Profit (loss) carried forward +€24,727
up €24,727 (+93.5%), from €26,439 to €51,166
- Tax, wage and social debts +€5,811
up €5,811 (+191.4%), from €3,036 to €8,847
- Gross operating margin +€10,839
up €10,839 (+38.3%), from €28,277 to €39,116
- Taxes +€5,818
up €5,818 (+128.3%), from €4,536 to €10,354
- Depreciation -€973
down €973 (-62.1%), from €1,566 to €593
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 | €34,635 | €65,115 | +€30,480 | +88.0% |
| Fixed assets | 21/28 | €705 | €112 | -€593 | -84.1% |
| Tangible fixed assets | 22/27 | €705 | €112 | -€593 | -84.1% |
| Furniture and vehicles | 24 | €705 | €112 | -€593 | -84.1% |
| Current assets | 29/58 | €33,930 | €65,003 | +€31,073 | +91.6% |
| Amounts receivable within one year | 40/41 | €19,272 | €60,545 | +€41,273 | +214.2% |
| Trade receivables | 40 | €18,624 | €55,142 | +€36,518 | +196.1% |
| Other amounts receivable | 41 | €648 | €5,403 | +€4,755 | +733.3% |
| Cash at bank and in hand | 54/58 | €14,032 | €4,263 | -€9,769 | -69.6% |
| Deferred charges and accrued income | 490/1 | €626 | €195 | -€431 | -68.8% |
| Total equity and liabilities | 10/49 | €34,635 | €65,115 | +€30,480 | +88.0% |
| Equity | 10/15 | €31,439 | €56,166 | +€24,727 | +78.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,439 | €51,166 | +€24,727 | +93.5% |
| Amounts payable | 17/49 | €3,196 | €8,949 | +€5,753 | +180.0% |
| Amounts payable within one year | 42/48 | €3,196 | €8,949 | +€5,753 | +180.0% |
| Trade debts | 44 | €160 | €102 | -€58 | -36.2% |
| Suppliers | 440/4 | €160 | €102 | -€58 | -36.2% |
| Taxes, remuneration and social security | 45 | €3,036 | €8,847 | +€5,811 | +191.4% |
| Taxes | 450/3 | €3,036 | €8,847 | +€5,811 | +191.4% |
| Non-recurring operating income | 76A | - | €2,070 | +€2,070 | |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €593 | -€973 | -62.1% |
| Other operating charges | 640/8 | €1,355 | €1,475 | +€120 | +8.9% |
| Gross operating margin | 9900 | €28,277 | €39,116 | +€10,839 | +38.3% |
| Operating profit (loss) | 9901 | €24,972 | €37,048 | +€12,076 | +48.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,146 | €1,968 | -€178 | -8.3% |
| Recurring financial charges | 65 | €2,146 | €1,968 | -€178 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €22,826 | €35,081 | +€12,255 | +53.7% |
| Income taxes | 67/77 | €4,536 | €10,354 | +€5,818 | +128.3% |
| Profit (loss) for the period | 9904 | €18,290 | €24,727 | +€6,437 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,290 | €24,727 | +€6,437 | +35.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.