SEMPER PATRIMOINE: 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 PATRIMOINE
Largest movements
- Tangible fixed assets -€8,582
down €8,582 (-34.1%), from €25,201 to €16,618
of which Furniture and vehicles: -€7,910
- Cash -€3,574
down €3,574 (-48.6%), from €7,348 to €3,774
mainly Tax, wage and social debts (-€7,208) and Net result for the year (-€1,812)
- Receivables within one year -€1,080
down €1,080 (-43.5%), from €2,480 to €1,400
- Tax, wage and social debts -€7,208
down €7,208 (-78.5%), from €9,185 to €1,977
of which Remuneration and social security: -€7,336
- Profit (loss) carried forward -€1,812
down €1,812 (-22.0%), from -€8,234 to -€10,047
- Accrued charges and deferred income -€1,617
down €1,617 (-99.7%), from €1,623 to €6
- Other debts -€1,537
down €1,537 (-5.8%), from €26,524 to €24,987
- Trade debts -€953
down €953 (-24.9%), from €3,833 to €2,880
- Purchases and services -€46,905
no longer reported in 2024 (was €46,905)
- Turnover -€32,410
no longer reported in 2024 (was €32,410)
- Gross operating margin +€19,892
up €19,892, from -€12,796 to €7,096
- Depreciation +€393
up €393 (+4.8%), from €8,189 to €8,582
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,431 | €23,303 | -€13,128 | -36.0% |
| Fixed assets | 21/28 | €25,201 | €16,618 | -€8,582 | -34.1% |
| Tangible fixed assets | 22/27 | €25,201 | €16,618 | -€8,582 | -34.1% |
| Plant, machinery and equipment | 23 | €1,270 | €644 | -€626 | -49.3% |
| Furniture and vehicles | 24 | €15,011 | €7,101 | -€7,910 | -52.7% |
| Other tangible fixed assets | 26 | €5,531 | €5,485 | -€46 | -0.8% |
| Assets under construction and advance payments | 27 | €3,388 | €3,388 | = | 0.0% |
| Current assets | 29/58 | €11,230 | €6,684 | -€4,546 | -40.5% |
| Amounts receivable within one year | 40/41 | €2,480 | €1,400 | -€1,080 | -43.5% |
| Trade receivables | 40 | €2,480 | €1,400 | -€1,080 | -43.5% |
| Cash at bank and in hand | 54/58 | €7,348 | €3,774 | -€3,574 | -48.6% |
| Deferred charges and accrued income | 490/1 | €1,403 | €1,511 | +€108 | +7.7% |
| Total equity and liabilities | 10/49 | €36,431 | €23,303 | -€13,128 | -36.0% |
| Equity | 10/15 | -€4,734 | -€6,547 | -€1,812 | -38.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,234 | -€10,047 | -€1,812 | -22.0% |
| Amounts payable | 17/49 | €41,165 | €29,850 | -€11,316 | -27.5% |
| Amounts payable within one year | 42/48 | €39,543 | €29,844 | -€9,699 | -24.5% |
| Trade debts | 44 | €3,833 | €2,880 | -€953 | -24.9% |
| Suppliers | 440/4 | €3,833 | €2,880 | -€953 | -24.9% |
| Taxes, remuneration and social security | 45 | €9,185 | €1,977 | -€7,208 | -78.5% |
| Taxes | 450/3 | €273 | €401 | +€128 | +46.9% |
| Remuneration and social security | 454/9 | €8,912 | €1,576 | -€7,336 | -82.3% |
| Other amounts payable | 47/48 | €26,524 | €24,987 | -€1,537 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,623 | €6 | -€1,617 | -99.7% |
| Turnover | 70 | €32,410 | - | -€32,410 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,905 | - | -€46,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,189 | €8,582 | +€393 | +4.8% |
| Other operating charges | 640/8 | €281 | - | -€281 | |
| Gross operating margin | 9900 | -€12,796 | €7,096 | +€19,892 | |
| Operating profit (loss) | 9901 | -€21,266 | -€1,487 | +€19,779 | +93.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €62 | €198 | +€136 | +220% |
| Recurring financial charges | 65 | €62 | €198 | +€136 | +220% |
| Profit (loss) for the period before taxes | 9903 | -€21,326 | -€1,684 | +€19,641 | +92.1% |
| Income taxes | 67/77 | €123 | €128 | +€5 | +3.9% |
| Profit (loss) for the period | 9904 | -€21,449 | -€1,812 | +€19,637 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,449 | -€1,812 | +€19,637 | +91.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.