Semper Fi It Solutions: 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 Fi It Solutions
Largest movements
- Receivables within one year +€44,844
up €44,844 (+30.9%), from €144,922 to €189,767
- Tangible fixed assets +€23,291
up €23,291 (+16.9%), from €137,773 to €161,065
of which Furniture and vehicles: +€22,197
- Cash -€20,115
down €20,115 (-99.5%), from €20,209 to €94
mainly Receivables within one year (-€44,844) and Net result for the year (-€42,224)
- Other debts +€71,396
up €71,396 (+353%), from €20,219 to €91,616
- Trade debts +€55,305
up €55,305 (+49.8%), from €111,104 to €166,409
- Profit (loss) carried forward -€42,224
new in 2025: -€42,224
- Tax, wage and social debts -€19,531
down €19,531 (-60.5%), from €32,284 to €12,754
of which Taxes: -€15,119
- Debts after one year -€17,875
down €17,875 (-22.7%), from €78,622 to €60,747
- Gross operating margin -€64,673
down €64,673, from €60,475 to -€4,198
- Staff costs -€17,859
down €17,859 (-51.3%), from €34,789 to €16,930
- Depreciation +€4,452
up €4,452 (+41.2%), from €10,814 to €15,266
- Financial charges -€3,738
down €3,738 (-48.7%), from €7,683 to €3,944
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 | €303,265 | €354,770 | +€51,505 | +17.0% |
| Fixed assets | 21/28 | €138,133 | €164,909 | +€26,776 | +19.4% |
| Tangible fixed assets | 22/27 | €137,773 | €161,065 | +€23,291 | +16.9% |
| Land and buildings | 22 | €114,115 | €115,210 | +€1,095 | +1.0% |
| Furniture and vehicles | 24 | €23,658 | €45,855 | +€22,197 | +93.8% |
| Financial fixed assets | 28 | €360 | €3,845 | +€3,485 | +968% |
| Current assets | 29/58 | €165,132 | €189,861 | +€24,729 | +15.0% |
| Amounts receivable within one year | 40/41 | €144,922 | €189,767 | +€44,844 | +30.9% |
| Trade receivables | 40 | €144,922 | €189,767 | +€44,844 | +30.9% |
| Cash at bank and in hand | 54/58 | €20,209 | €94 | -€20,115 | -99.5% |
| Total equity and liabilities | 10/49 | €303,265 | €354,770 | +€51,505 | +17.0% |
| Equity | 10/15 | €44,323 | €2,100 | -€42,224 | -95.3% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €31,523 | €31,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,663 | €29,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€42,224 | -€42,224 | |
| Amounts payable | 17/49 | €258,942 | €352,671 | +€93,729 | +36.2% |
| Amounts payable after more than one year | 17 | €78,622 | €60,747 | -€17,875 | -22.7% |
| Financial debts | 170/4 | €78,622 | €60,747 | -€17,875 | -22.7% |
| Amounts payable within one year | 42/48 | €180,319 | €291,924 | +€111,604 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €16,712 | €19,145 | +€2,433 | +14.6% |
| Financial debts | 43 | - | €2,000 | +€2,000 | |
| Credit institutions | 430/8 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €111,104 | €166,409 | +€55,305 | +49.8% |
| Suppliers | 440/4 | €111,104 | €166,409 | +€55,305 | +49.8% |
| Taxes, remuneration and social security | 45 | €32,284 | €12,754 | -€19,531 | -60.5% |
| Taxes | 450/3 | €27,873 | €12,754 | -€15,119 | -54.2% |
| Remuneration and social security | 454/9 | €4,411 | - | -€4,411 | |
| Other amounts payable | 47/48 | €20,219 | €91,616 | +€71,396 | +353% |
| Remuneration, social security and pensions | 62 | €34,789 | €16,930 | -€17,859 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,814 | €15,266 | +€4,452 | +41.2% |
| Other operating charges | 640/8 | €1,396 | €1,886 | +€490 | +35.1% |
| Gross operating margin | 9900 | €60,475 | -€4,198 | -€64,673 | |
| Operating profit (loss) | 9901 | €13,477 | -€38,280 | -€51,756 | |
| Financial charges | 65/66B | €7,683 | €3,944 | -€3,738 | -48.7% |
| Recurring financial charges | 65 | €7,683 | €3,944 | -€3,738 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €5,794 | -€42,224 | -€48,018 | |
| Profit (loss) for the period | 9904 | €5,794 | -€42,224 | -€48,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,794 | -€42,224 | -€48,018 |
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 23 October 2026 via checked.be.