SEMPER PRORSUM Architect: 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 PRORSUM Architect
Largest movements
- Cash +€54,825
up €54,825 (+134%), from €40,947 to €95,772
mainly Current investments (+€50,000) and Receivables within one year (+€14,077)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year -€14,077
down €14,077 (-67.9%), from €20,747 to €6,670
of which Trade receivables: -€15,071
- Deferred charges and accrued income +€5,081
up €5,081 (+1,202%), from €423 to €5,504
- Tangible fixed assets -€4,113
down €4,113 (-41.1%), from €9,997 to €5,883
of which Furniture and vehicles: -€4,113
- Reserves -€8,196
down €8,196 (-8.9%), from €92,566 to €84,370
- Other debts +€7,696
up €7,696 (+717%), from €1,073 to €8,769
- Tax, wage and social debts -€5,484
down €5,484 (-44.1%), from €12,431 to €6,947
- Trade debts -€2,301
down €2,301 (-64.9%), from €3,544 to €1,243
- Gross operating margin -€41,113
down €41,113 (-89.6%), from €45,881 to €4,769
- Taxes -€12,103
down €12,103 (-92.1%), from €13,148 to €1,045
- Other operating charges -€2,687
down €2,687 (-82.0%), from €3,276 to €589
- Financial income +€1,645
up €1,645 (+783,233%), from €0 to €1,645
- Depreciation +€916
up €916 (+28.6%), from €3,197 to €4,113
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 | €122,113 | €113,829 | -€8,284 | -6.8% |
| Fixed assets | 21/28 | €9,997 | €5,883 | -€4,113 | -41.1% |
| Tangible fixed assets | 22/27 | €9,997 | €5,883 | -€4,113 | -41.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,997 | €5,883 | -€4,113 | -41.1% |
| Current assets | 29/58 | €112,116 | €107,946 | -€4,171 | -3.7% |
| Amounts receivable within one year | 40/41 | €20,747 | €6,670 | -€14,077 | -67.9% |
| Trade receivables | 40 | €20,747 | €5,676 | -€15,071 | -72.6% |
| Other amounts receivable | 41 | - | €993 | +€993 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €40,947 | €95,772 | +€54,825 | +134% |
| Deferred charges and accrued income | 490/1 | €423 | €5,504 | +€5,081 | +1,202% |
| Total equity and liabilities | 10/49 | €122,113 | €113,829 | -€8,284 | -6.8% |
| Equity | 10/15 | €105,066 | €96,870 | -€8,196 | -7.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €92,566 | €84,370 | -€8,196 | -8.9% |
| Distributable reserves | 133 | €92,566 | €84,370 | -€8,196 | -8.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,047 | €16,959 | -€89 | -0.5% |
| Amounts payable within one year | 42/48 | €17,047 | €16,959 | -€89 | -0.5% |
| Trade debts | 44 | €3,544 | €1,243 | -€2,301 | -64.9% |
| Suppliers | 440/4 | €3,544 | €1,243 | -€2,301 | -64.9% |
| Taxes, remuneration and social security | 45 | €12,431 | €6,947 | -€5,484 | -44.1% |
| Taxes | 450/3 | €12,431 | €6,947 | -€5,484 | -44.1% |
| Other amounts payable | 47/48 | €1,073 | €8,769 | +€7,696 | +717% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,197 | €4,113 | +€916 | +28.6% |
| Other operating charges | 640/8 | €3,276 | €589 | -€2,687 | -82.0% |
| Gross operating margin | 9900 | €45,881 | €4,769 | -€41,113 | -89.6% |
| Operating profit (loss) | 9901 | €39,407 | €66 | -€39,341 | -99.8% |
| Financial income | 75/76B | €0 | €1,645 | +€1,645 | +783,233% |
| Recurring financial income | 75 | €0 | €1,645 | +€1,645 | +783,233% |
| Financial charges | 65/66B | €243 | €216 | -€28 | -11.4% |
| Recurring financial charges | 65 | €243 | €216 | -€28 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €39,164 | €1,495 | -€37,669 | -96.2% |
| Income taxes | 67/77 | €13,148 | €1,045 | -€12,103 | -92.1% |
| Profit (loss) for the period | 9904 | €26,016 | €450 | -€25,566 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,016 | €450 | -€25,566 | -98.3% |
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 25 October 2026 via checked.be.