Semper Amplio: 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.
Semper Amplio
Largest movements
- Receivables within one year -€185,171
down €185,171 (-54.7%), from €338,673 to €153,502
of which Trade receivables: -€99,011
- Cash +€108,021
up €108,021 (+82.2%), from €131,364 to €239,386
mainly Receivables within one year (+€185,171) and Net result for the year (+€117,649)
- Reserves -€127,117
down €127,117 (-29.9%), from €424,656 to €297,539
- Other debts +€105,083
up €105,083, from €0 to €105,083
- Trade debts -€36,911
down €36,911 (-33.3%), from €110,787 to €73,876
- Tax, wage and social debts -€9,482
down €9,482 (-10.2%), from €93,121 to €83,639
- Gross operating margin +€53,937
up €53,937 (+42.2%), from €127,785 to €181,723
- Taxes +€12,892
up €12,892 (+23.7%), from €54,438 to €67,330
- Other operating charges -€4,638
down €4,638 (-80.8%), from €5,741 to €1,103
- Depreciation +€4,564
up €4,564 (+109.7%), from €4,158 to €8,722
- Financial income +€3,185
up €3,185 (+31.3%), from €10,173 to €13,358
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 | €635,151 | €566,737 | -€68,414 | -10.8% |
| Fixed assets | 21/28 | €48,946 | €48,912 | -€34 | -0.1% |
| Tangible fixed assets | 22/27 | €48,946 | €48,912 | -€34 | -0.1% |
| Plant, machinery and equipment | 23 | - | €1,192 | +€1,192 | |
| Furniture and vehicles | 24 | €6,396 | €6,245 | -€151 | -2.4% |
| Other tangible fixed assets | 26 | €42,550 | €41,475 | -€1,075 | -2.5% |
| Current assets | 29/58 | €586,205 | €517,825 | -€68,380 | -11.7% |
| Amounts receivable after more than one year | 29 | €116,168 | €120,752 | +€4,583 | +3.9% |
| Other amounts receivable | 291 | €116,168 | €120,752 | +€4,583 | +3.9% |
| Amounts receivable within one year | 40/41 | €338,673 | €153,502 | -€185,171 | -54.7% |
| Trade receivables | 40 | €159,396 | €60,385 | -€99,011 | -62.1% |
| Other amounts receivable | 41 | €179,277 | €93,117 | -€86,160 | -48.1% |
| Cash at bank and in hand | 54/58 | €131,364 | €239,386 | +€108,021 | +82.2% |
| Deferred charges and accrued income | 490/1 | - | €4,187 | +€4,187 | |
| Total equity and liabilities | 10/49 | €635,151 | €566,737 | -€68,414 | -10.8% |
| Equity | 10/15 | €430,856 | €303,739 | -€127,117 | -29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €424,656 | €297,539 | -€127,117 | -29.9% |
| Distributable reserves | 133 | €424,656 | €297,539 | -€127,117 | -29.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €204,296 | €262,998 | +€58,703 | +28.7% |
| Amounts payable within one year | 42/48 | €203,908 | €262,598 | +€58,690 | +28.8% |
| Trade debts | 44 | €110,787 | €73,876 | -€36,911 | -33.3% |
| Suppliers | 440/4 | €110,787 | €73,876 | -€36,911 | -33.3% |
| Taxes, remuneration and social security | 45 | €93,121 | €83,639 | -€9,482 | -10.2% |
| Taxes | 450/3 | €93,121 | €83,639 | -€9,482 | -10.2% |
| Other amounts payable | 47/48 | €0 | €105,083 | +€105,083 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,158 | €8,722 | +€4,564 | +109.7% |
| Other operating charges | 640/8 | €5,741 | €1,103 | -€4,638 | -80.8% |
| Gross operating margin | 9900 | €127,785 | €181,723 | +€53,937 | +42.2% |
| Operating profit (loss) | 9901 | €117,886 | €171,898 | +€54,011 | +45.8% |
| Financial income | 75/76B | €10,173 | €13,358 | +€3,185 | +31.3% |
| Recurring financial income | 75 | €10,173 | €13,358 | +€3,185 | +31.3% |
| Financial charges | 65/66B | €337 | €277 | -€60 | -17.8% |
| Recurring financial charges | 65 | €337 | €277 | -€60 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €127,723 | €184,979 | +€57,257 | +44.8% |
| Income taxes | 67/77 | €54,438 | €67,330 | +€12,892 | +23.7% |
| Profit (loss) for the period | 9904 | €73,284 | €117,649 | +€44,364 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,284 | €117,649 | +€44,364 | +60.5% |
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 12 October 2026 via checked.be.