SEMPER VIRENS: what changed
Two fiscal 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 VIRENS
Largest movements
- Tangible fixed assets +€10,635
up €10,635 (+3.4%), from €315,470 to €326,105
of which Land and buildings: +€14,774
- Current portion of long-term debt -€45,604
down €45,604 (-59.4%), from €76,712 to €31,109
- Debts after one year +€39,179
up €39,179 (+41.5%), from €94,319 to €133,498
- Other debts +€22,202
up €22,202 (+321.6%), from €6,904 to €29,105
- Tax, wage and social debts -€7,202
down €7,202 (-39.7%), from €18,123 to €10,921
- Gross operating margin -€13,103
down €13,103 (-17.6%), from €74,291 to €61,188
- Depreciation +€9,636
up €9,636 (+31.1%), from €30,990 to €40,626
- Taxes +€4,785
up €4,785 (+80.2%), from €5,966 to €10,751
- Financial charges +€1,794
up €1,794 (+43.5%), from €4,120 to €5,913
- Other operating charges -€809
down €809 (-27.3%), from €2,962 to €2,153
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.
Cash bridge derived
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 | €331,441 | €339,593 | +€8,151 | +2.5% |
| Fixed assets | 21/28 | €315,470 | €326,105 | +€10,635 | +3.4% |
| Tangible fixed assets | 22/27 | €315,470 | €326,105 | +€10,635 | +3.4% |
| Land and buildings | 22 | €304,253 | €319,028 | +€14,774 | +4.9% |
| Plant, machinery and equipment | 23 | €7,786 | €7,077 | -€708 | -9.1% |
| Furniture and vehicles | 24 | €3,431 | - | -€3,431 | |
| Current assets | 29/58 | €15,972 | €13,488 | -€2,484 | -15.6% |
| Amounts receivable within one year | 40/41 | €6,342 | €3,341 | -€3,001 | -47.3% |
| Trade receivables | 40 | €6,342 | €569 | -€5,773 | -91.0% |
| Other amounts receivable | 41 | - | €2,772 | +€2,772 | |
| Cash at bank and in hand | 54/58 | €9,328 | €9,830 | +€502 | +5.4% |
| Deferred charges and accrued income | 490/1 | €301 | €317 | +€15 | +5.0% |
| Total equity and liabilities | 10/49 | €331,441 | €339,593 | +€8,151 | +2.5% |
| Equity | 10/15 | €130,084 | €131,681 | +€1,597 | +1.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €38,725 | €38,725 | = | 0.0% |
| Distributable reserves | 133 | €38,725 | €38,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,859 | €80,455 | +€1,597 | +2.0% |
| Amounts payable | 17/49 | €201,358 | €207,912 | +€6,555 | +3.3% |
| Amounts payable after more than one year | 17 | €94,319 | €133,498 | +€39,179 | +41.5% |
| Financial debts | 170/4 | €94,319 | €133,498 | +€39,179 | +41.5% |
| Amounts payable within one year | 42/48 | €107,039 | €74,414 | -€32,625 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €76,712 | €31,109 | -€45,604 | -59.4% |
| Trade debts | 44 | €5,299 | €3,279 | -€2,021 | -38.1% |
| Suppliers | 440/4 | €5,299 | €3,279 | -€2,021 | -38.1% |
| Taxes, remuneration and social security | 45 | €18,123 | €10,921 | -€7,202 | -39.7% |
| Taxes | 450/3 | €18,123 | €10,921 | -€7,202 | -39.7% |
| Other amounts payable | 47/48 | €6,904 | €29,105 | +€22,202 | +321.6% |
| Remuneration, social security and pensions | 62 | - | €169 | +€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,990 | €40,626 | +€9,636 | +31.1% |
| Other operating charges | 640/8 | €2,962 | €2,153 | -€809 | -27.3% |
| Gross operating margin | 9900 | €74,291 | €61,188 | -€13,103 | -17.6% |
| Operating profit (loss) | 9901 | €40,339 | €18,241 | -€22,098 | -54.8% |
| Financial income | 75/76B | €0 | €20 | +€20 | +199900.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +199900.0% |
| Financial charges | 65/66B | €4,120 | €5,913 | +€1,794 | +43.5% |
| Recurring financial charges | 65 | €4,120 | €5,913 | +€1,794 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | €36,220 | €12,348 | -€23,872 | -65.9% |
| Income taxes | 67/77 | €5,966 | €10,751 | +€4,785 | +80.2% |
| Profit (loss) for the period | 9904 | €30,254 | €1,597 | -€28,657 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,254 | €1,597 | -€28,657 | -94.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.