SEMPELS PROPLUS: 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.
SEMPELS PROPLUS
Largest movements
- Stocks and contracts +€5,199
up €5,199 (+7.3%), from €71,032 to €76,231
- Receivables within one year +€1,787
up €1,787 (+65.8%), from €2,717 to €4,503
of which Other amounts receivable: +€1,846
- Other debts +€42,854
up €42,854 (+5.9%), from €727,013 to €769,867
- Profit (loss) carried forward -€33,979
down €33,979 (-5.1%), from -€666,324 to -€700,303
- Accrued charges and deferred income -€1,203
down €1,203 (-41.2%), from €2,920 to €1,717
- Gross operating margin +€34,448
up €34,448 (+90.3%), from -€38,139 to -€3,691
- Financial charges -€5,063
down €5,063 (-14.5%), from €34,969 to €29,906
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 | €73,881 | €81,211 | +€7,330 | +9.9% |
| Current assets | 29/58 | €73,881 | €81,211 | +€7,330 | +9.9% |
| Stocks and contracts in progress | 3 | €71,032 | €76,231 | +€5,199 | +7.3% |
| Stocks | 30/36 | €71,032 | €76,231 | +€5,199 | +7.3% |
| Amounts receivable within one year | 40/41 | €2,717 | €4,503 | +€1,787 | +65.8% |
| Trade receivables | 40 | €887 | €827 | -€59 | -6.7% |
| Other amounts receivable | 41 | €1,830 | €3,676 | +€1,846 | +100.9% |
| Cash at bank and in hand | 54/58 | €133 | €377 | +€244 | +184.1% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €73,881 | €81,211 | +€7,330 | +9.9% |
| Equity | 10/15 | -€660,124 | -€694,103 | -€33,979 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€666,324 | -€700,303 | -€33,979 | -5.1% |
| Amounts payable | 17/49 | €734,005 | €775,314 | +€41,309 | +5.6% |
| Amounts payable within one year | 42/48 | €731,085 | €773,598 | +€42,512 | +5.8% |
| Trade debts | 44 | €4,073 | €3,731 | -€342 | -8.4% |
| Suppliers | 440/4 | €4,073 | €3,731 | -€342 | -8.4% |
| Other amounts payable | 47/48 | €727,013 | €769,867 | +€42,854 | +5.9% |
| Accrued charges and deferred income | 492/3 | €2,920 | €1,717 | -€1,203 | -41.2% |
| Other operating charges | 640/8 | €407 | €382 | -€25 | -6.1% |
| Gross operating margin | 9900 | -€38,139 | -€3,691 | +€34,448 | +90.3% |
| Operating profit (loss) | 9901 | -€38,546 | -€4,074 | +€34,473 | +89.4% |
| Financial charges | 65/66B | €34,969 | €29,906 | -€5,063 | -14.5% |
| Recurring financial charges | 65 | €34,969 | €29,906 | -€5,063 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€73,515 | -€33,979 | +€39,536 | +53.8% |
| Profit (loss) for the period | 9904 | -€73,515 | -€33,979 | +€39,536 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,515 | -€33,979 | +€39,536 | +53.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.