SEMPEREX: 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.
SEMPEREX
Largest movements
- Tangible fixed assets +€11,168
up €11,168 (+1.8%), from €623,775 to €634,943
of which Land and buildings: +€19,995
- Profit (loss) carried forward -€51,349
down €51,349, from €45,190 to -€6,159
- Debts after one year +€40,000
up €40,000 (+12.3%), from €325,000 to €365,000
- Accrued charges and deferred income +€8,289
up €8,289 (+42.8%), from €19,380 to €27,669
- Gross operating margin -€15,747
down €15,747, from €4,487 to -€11,259
- Financial charges +€8,289
up €8,289 (+42.7%), from €19,420 to €27,708
- Other operating charges -€1,734
down €1,734 (-37.5%), from €4,623 to €2,889
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 | €744,620 | €742,017 | -€2,603 | -0.3% |
| Fixed assets | 21/28 | €726,137 | €737,305 | +€11,168 | +1.5% |
| Tangible fixed assets | 22/27 | €623,775 | €634,943 | +€11,168 | +1.8% |
| Land and buildings | 22 | €599,360 | €619,355 | +€19,995 | +3.3% |
| Furniture and vehicles | 24 | €24,415 | €15,589 | -€8,826 | -36.2% |
| Financial fixed assets | 28 | €102,362 | €102,362 | = | 0.0% |
| Current assets | 29/58 | €18,483 | €4,712 | -€13,772 | -74.5% |
| Amounts receivable within one year | 40/41 | €1,730 | €0 | -€1,730 | -100.0% |
| Trade receivables | 40 | €129 | €0 | -€129 | -100.0% |
| Other amounts receivable | 41 | €1,601 | €0 | -€1,601 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,238 | €2,570 | -€5,668 | -68.8% |
| Deferred charges and accrued income | 490/1 | €8,516 | €2,142 | -€6,373 | -74.8% |
| Total equity and liabilities | 10/49 | €744,620 | €742,017 | -€2,603 | -0.3% |
| Equity | 10/15 | €345,023 | €293,674 | -€51,349 | -14.9% |
| Contributions | 10/11 | €36,003 | €36,003 | = | 0.0% |
| Reserves | 13 | €263,830 | €263,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,740 | €1,740 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,740 | €1,740 | = | 0.0% |
| Tax-exempt reserves | 132 | €115 | €115 | = | 0.0% |
| Distributable reserves | 133 | €261,975 | €261,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,190 | -€6,159 | -€51,349 | |
| Amounts payable | 17/49 | €399,597 | €448,343 | +€48,746 | +12.2% |
| Amounts payable after more than one year | 17 | €325,000 | €365,000 | +€40,000 | +12.3% |
| Financial debts | 170/4 | €325,000 | €365,000 | +€40,000 | +12.3% |
| Amounts payable within one year | 42/48 | €55,217 | €55,674 | +€457 | +0.8% |
| Trade debts | 44 | €124 | €0 | -€124 | -100.0% |
| Suppliers | 440/4 | €124 | €0 | -€124 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,304 | €4,521 | +€217 | +5.0% |
| Taxes | 450/3 | €4,304 | €4,521 | +€217 | +5.0% |
| Other amounts payable | 47/48 | €50,789 | €51,153 | +€364 | +0.7% |
| Accrued charges and deferred income | 492/3 | €19,380 | €27,669 | +€8,289 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,772 | €8,826 | +€54 | +0.6% |
| Other operating charges | 640/8 | €4,623 | €2,889 | -€1,734 | -37.5% |
| Gross operating margin | 9900 | €4,487 | -€11,259 | -€15,747 | |
| Operating profit (loss) | 9901 | -€8,908 | -€22,974 | -€14,067 | -157.9% |
| Financial charges | 65/66B | €19,420 | €27,708 | +€8,289 | +42.7% |
| Recurring financial charges | 65 | €19,420 | €27,708 | +€8,289 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,327 | -€50,683 | -€22,355 | -78.9% |
| Income taxes | 67/77 | €680 | €667 | -€14 | -2.0% |
| Profit (loss) for the period | 9904 | -€29,008 | -€51,349 | -€22,342 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,008 | -€51,349 | -€22,342 | -77.0% |
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 28 September 2026 via checked.be.