SemperFie: 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.
SemperFie
Largest movements
- Cash -€314,577
down €314,577 (-83.1%), from €378,631 to €64,054
mainly Contributions, distributions and other (-€579,847) and Investment in fixed assets (net) (-€338,904)
- Tangible fixed assets +€312,098
up €312,098 (+338%), from €92,225 to €404,323
of which Land and buildings: +€201,988
- Other debts +€425,289
up €425,289 (+10,757%), from €3,954 to €429,243
- Reserves -€366,736
down €366,736 (-100%), from €366,736 to €0
- Tax, wage and social debts -€65,667
down €65,667 (-77.2%), from €85,062 to €19,395
- Trade debts +€7,630
up €7,630 (+122%), from €6,256 to €13,886
- Gross operating margin +€215,133
up €215,133 (+225%), from €95,624 to €310,757
- Taxes +€46,092
up €46,092 (+228%), from €20,197 to €66,288
- Depreciation +€25,356
up €25,356 (+1,750%), from €1,449 to €26,805
- Financial income -€4,696
down €4,696 (-89.0%), from €5,275 to €580
- Financial charges +€3,895
up €3,895 (+7,419%), from €53 to €3,947
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556,455 | €557,059 | +€604 | +0.1% |
| Fixed assets | 21/28 | €92,225 | €404,323 | +€312,098 | +338% |
| Tangible fixed assets | 22/27 | €92,225 | €404,323 | +€312,098 | +338% |
| Land and buildings | 22 | €91,180 | €293,168 | +€201,988 | +222% |
| Plant, machinery and equipment | 23 | €687 | €4,760 | +€4,073 | +593% |
| Furniture and vehicles | 24 | €358 | €106,395 | +€106,037 | +29,645% |
| Current assets | 29/58 | €464,231 | €152,736 | -€311,495 | -67.1% |
| Amounts receivable within one year | 40/41 | €85,100 | €86,192 | +€1,092 | +1.3% |
| Trade receivables | 40 | €85,100 | €0 | -€85,100 | -100% |
| Other amounts receivable | 41 | - | €86,192 | +€86,192 | |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €378,631 | €64,054 | -€314,577 | -83.1% |
| Deferred charges and accrued income | 490/1 | - | €1,990 | +€1,990 | |
| Total equity and liabilities | 10/49 | €556,455 | €557,059 | +€604 | +0.1% |
| Equity | 10/15 | €370,236 | €3,500 | -€366,736 | -99.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €366,736 | €0 | -€366,736 | -100% |
| Distributable reserves | 133 | €366,736 | €0 | -€366,736 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €186,219 | €553,559 | +€367,340 | +197% |
| Amounts payable within one year | 42/48 | €95,272 | €462,524 | +€367,252 | +385% |
| Trade debts | 44 | €6,256 | €13,886 | +€7,630 | +122% |
| Suppliers | 440/4 | €6,256 | €13,886 | +€7,630 | +122% |
| Taxes, remuneration and social security | 45 | €85,062 | €19,395 | -€65,667 | -77.2% |
| Taxes | 450/3 | €85,062 | €19,395 | -€65,667 | -77.2% |
| Other amounts payable | 47/48 | €3,954 | €429,243 | +€425,289 | +10,757% |
| Accrued charges and deferred income | 492/3 | €90,947 | €91,035 | +€88 | +0.1% |
| Non-recurring operating income | 76A | €1,883 | €3,735 | +€1,852 | +98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €26,805 | +€25,356 | +1,750% |
| Other operating charges | 640/8 | €881 | €828 | -€54 | -6.1% |
| Non-recurring operating charges | 66A | - | €358 | +€358 | |
| Gross operating margin | 9900 | €95,624 | €310,757 | +€215,133 | +225% |
| Operating profit (loss) | 9901 | €93,294 | €282,766 | +€189,473 | +203% |
| Financial income | 75/76B | €5,275 | €580 | -€4,696 | -89.0% |
| Recurring financial income | 75 | €5,275 | €580 | -€4,696 | -89.0% |
| Financial charges | 65/66B | €53 | €3,947 | +€3,895 | +7,419% |
| Recurring financial charges | 65 | €53 | €3,947 | +€3,895 | +7,419% |
| Profit (loss) for the period before taxes | 9903 | €98,517 | €279,399 | +€180,882 | +184% |
| Income taxes | 67/77 | €20,197 | €66,288 | +€46,092 | +228% |
| Profit (loss) for the period | 9904 | €78,320 | €213,110 | +€134,790 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €78,320 | €213,110 | +€134,790 | +172% |
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 17 October 2026 via checked.be.