SEMPER COMP: 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 COMP
Largest movements
- Tangible fixed assets -€53,963
down €53,963 (-28.6%), from €188,748 to €134,785
of which Other tangible fixed assets: -€39,551
- Receivables within one year -€13,858
down €13,858 (-20.0%), from €69,400 to €55,541
of which Other amounts receivable: -€7,082
- Current portion of long-term debt -€28,531
no longer reported in 2025 (was €28,531)
- Debts after one year -€24,825
no longer reported in 2025 (was €24,825)
- Trade debts -€24,361
down €24,361 (-27.4%), from €89,053 to €64,692
- Short-term financial debts +€19,176
up €19,176 (+46.3%), from €41,413 to €60,589
- Other debts -€11,369
down €11,369 (-11.8%), from €96,608 to €85,239
- Staff costs -€38,374
down €38,374 (-13.9%), from €275,230 to €236,856
- Depreciation +€8,558
up €8,558 (+17.1%), from €50,016 to €58,574
- Gross operating margin -€8,253
down €8,253 (-2.5%), from €329,704 to €321,451
- Financial income -€3,300
no longer reported in 2025 (was €3,300)
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 | €291,988 | €226,519 | -€65,469 | -22.4% |
| Fixed assets | 21/28 | €188,748 | €134,785 | -€53,963 | -28.6% |
| Tangible fixed assets | 22/27 | €188,748 | €134,785 | -€53,963 | -28.6% |
| Land and buildings | 22 | €13,000 | €13,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,675 | €3,765 | -€1,910 | -33.7% |
| Furniture and vehicles | 24 | €13,510 | €1,007 | -€12,503 | -92.5% |
| Other tangible fixed assets | 26 | €156,563 | €117,013 | -€39,551 | -25.3% |
| Current assets | 29/58 | €103,240 | €91,734 | -€11,506 | -11.1% |
| Stocks and contracts in progress | 3 | €29,456 | €29,456 | = | 0.0% |
| Stocks | 30/36 | €29,456 | €29,456 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,400 | €55,541 | -€13,858 | -20.0% |
| Trade receivables | 40 | €32,794 | €26,018 | -€6,777 | -20.7% |
| Other amounts receivable | 41 | €36,605 | €29,524 | -€7,082 | -19.3% |
| Cash at bank and in hand | 54/58 | €1,300 | €926 | -€374 | -28.7% |
| Deferred charges and accrued income | 490/1 | €3,085 | €5,811 | +€2,726 | +88.4% |
| Total equity and liabilities | 10/49 | €291,988 | €226,519 | -€65,469 | -22.4% |
| Equity | 10/15 | -€29,438 | -€20,919 | +€8,519 | +28.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,938 | -€53,419 | +€8,519 | +13.8% |
| Investment grants | 15 | €10,500 | €10,500 | = | 0.0% |
| Amounts payable | 17/49 | €321,426 | €247,438 | -€73,988 | -23.0% |
| Amounts payable after more than one year | 17 | €24,825 | - | -€24,825 | |
| Financial debts | 170/4 | €24,825 | - | -€24,825 | |
| Amounts payable within one year | 42/48 | €291,392 | €242,229 | -€49,163 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €28,531 | - | -€28,531 | |
| Financial debts | 43 | €41,413 | €60,589 | +€19,176 | +46.3% |
| Credit institutions | 430/8 | €41,413 | €60,589 | +€19,176 | +46.3% |
| Trade debts | 44 | €89,053 | €64,692 | -€24,361 | -27.4% |
| Suppliers | 440/4 | €89,053 | €64,692 | -€24,361 | -27.4% |
| Taxes, remuneration and social security | 45 | €35,787 | €31,709 | -€4,078 | -11.4% |
| Taxes | 450/3 | €18,142 | €13,287 | -€4,854 | -26.8% |
| Remuneration and social security | 454/9 | €17,645 | €18,422 | +€776 | +4.4% |
| Other amounts payable | 47/48 | €96,608 | €85,239 | -€11,369 | -11.8% |
| Accrued charges and deferred income | 492/3 | €5,209 | €5,209 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €275,230 | €236,856 | -€38,374 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,016 | €58,574 | +€8,558 | +17.1% |
| Other operating charges | 640/8 | €4,575 | €3,639 | -€936 | -20.5% |
| Gross operating margin | 9900 | €329,704 | €321,451 | -€8,253 | -2.5% |
| Operating profit (loss) | 9901 | -€117 | €22,383 | +€22,499 | |
| Financial income | 75/76B | €3,300 | - | -€3,300 | |
| Recurring financial income | 75 | €3,300 | - | -€3,300 | |
| Financial charges | 65/66B | €13,907 | €13,864 | -€43 | -0.3% |
| Recurring financial charges | 65 | €13,907 | €13,864 | -€43 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,723 | €8,519 | +€19,242 | |
| Profit (loss) for the period | 9904 | -€10,723 | €8,519 | +€19,242 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,723 | €8,519 | +€19,242 |
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.