SEMPELS-IT: 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.
SEMPELS-IT
Largest movements
- Cash +€21,572
up €21,572 (+162,565%), from €13 to €21,586
mainly Net result for the year (+€26,679) and Other debts (+€20,590)
- Receivables within one year +€4,383
up €4,383 (+17.5%), from €25,000 to €29,383
of which Trade receivables: +€4,362
- Debts after one year -€28,551
down €28,551 (-22.8%), from €125,451 to €96,900
- Other debts +€20,590
up €20,590 (+591%), from €3,485 to €24,076
- Profit (loss) carried forward +€15,013
up €15,013 (+17.2%), from €87,206 to €102,218
- Reserves +€10,000
up €10,000 (+14.9%), from €67,140 to €77,140
of which Distributable reserves: +€10,000
- Current portion of long-term debt +€7,860
up €7,860 (+59.6%), from €13,192 to €21,051
- Gross operating margin +€34,620
up €34,620 (+125%), from €27,633 to €62,253
- Taxes +€7,691
up €7,691 (+271%), from €2,837 to €10,528
- Depreciation +€4,330
up €4,330 (+45.4%), from €9,543 to €13,872
- Financial charges -€1,418
down €1,418 (-17.3%), from €8,207 to €6,789
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 | €339,045 | €364,033 | +€24,988 | +7.4% |
| Fixed assets | 21/28 | €311,435 | €308,391 | -€3,044 | -1.0% |
| Tangible fixed assets | 22/27 | €311,435 | €308,391 | -€3,044 | -1.0% |
| Land and buildings | 22 | €308,961 | €300,228 | -€8,734 | -2.8% |
| Plant, machinery and equipment | 23 | €2,473 | €1,933 | -€540 | -21.8% |
| Furniture and vehicles | 24 | €0 | €6,230 | +€6,230 | |
| Current assets | 29/58 | €27,610 | €55,642 | +€28,032 | +102% |
| Amounts receivable within one year | 40/41 | €25,000 | €29,383 | +€4,383 | +17.5% |
| Trade receivables | 40 | €18,937 | €23,299 | +€4,362 | +23.0% |
| Other amounts receivable | 41 | €6,063 | €6,084 | +€21 | +0.3% |
| Cash at bank and in hand | 54/58 | €13 | €21,586 | +€21,572 | +162,565% |
| Deferred charges and accrued income | 490/1 | €2,597 | €4,674 | +€2,077 | +80.0% |
| Total equity and liabilities | 10/49 | €339,045 | €364,033 | +€24,988 | +7.4% |
| Equity | 10/15 | €160,551 | €185,564 | +€25,013 | +15.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €67,140 | €77,140 | +€10,000 | +14.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €67,140 | €77,140 | +€10,000 | +14.9% |
| Profit (loss) carried forward | 14 | €87,206 | €102,218 | +€15,013 | +17.2% |
| Amounts payable | 17/49 | €178,494 | €178,469 | -€25 | 0.0% |
| Amounts payable after more than one year | 17 | €125,451 | €96,900 | -€28,551 | -22.8% |
| Financial debts | 170/4 | €125,451 | €96,900 | -€28,551 | -22.8% |
| Amounts payable within one year | 42/48 | €51,303 | €81,178 | +€29,876 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €13,192 | €21,051 | +€7,860 | +59.6% |
| Financial debts | 43 | €1,791 | €0 | -€1,791 | -100% |
| Credit institutions | 430/8 | €1,791 | €0 | -€1,791 | -100% |
| Trade debts | 44 | €9,451 | €15,191 | +€5,740 | +60.7% |
| Suppliers | 440/4 | €9,451 | €15,191 | +€5,740 | +60.7% |
| Taxes, remuneration and social security | 45 | €23,384 | €20,860 | -€2,523 | -10.8% |
| Taxes | 450/3 | €20,356 | €20,860 | +€504 | +2.5% |
| Remuneration and social security | 454/9 | €3,028 | €0 | -€3,028 | -100% |
| Other amounts payable | 47/48 | €3,485 | €24,076 | +€20,590 | +591% |
| Accrued charges and deferred income | 492/3 | €1,740 | €391 | -€1,349 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,543 | €13,872 | +€4,330 | +45.4% |
| Other operating charges | 640/8 | €4,328 | €4,385 | +€58 | +1.3% |
| Gross operating margin | 9900 | €27,633 | €62,253 | +€34,620 | +125% |
| Operating profit (loss) | 9901 | €13,763 | €43,996 | +€30,233 | +220% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €8,207 | €6,789 | -€1,418 | -17.3% |
| Recurring financial charges | 65 | €8,207 | €6,789 | -€1,418 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €5,556 | €37,207 | +€31,651 | +570% |
| Income taxes | 67/77 | €2,837 | €10,528 | +€7,691 | +271% |
| Profit (loss) for the period | 9904 | €2,719 | €26,679 | +€23,960 | +881% |
| Profit (loss) for the period to be appropriated | 9905 | €2,719 | €26,679 | +€23,960 | +881% |
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 20 October 2026 via checked.be.