SEMPERVIRENS: 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.
SEMPERVIRENS
Largest movements
- Tangible fixed assets -€7,865
down €7,865 (-43.2%), from €18,205 to €10,340
of which Furniture and vehicles: -€7,754
- Cash -€1,522
down €1,522 (-52.8%), from €2,882 to €1,360
mainly Debts after one year (-€7,617) and Net result for the year (-€7,029)
- Stocks and contracts -€591
down €591 (-7.6%), from €7,745 to €7,154
- Receivables within one year +€533
up €533 (+84.7%), from €629 to €1,162
of which Other amounts receivable: +€496
- Debts after one year -€7,617
down €7,617 (-39.2%), from €19,413 to €11,796
- Profit (loss) carried forward -€7,029
down €7,029 (-26.2%), from -€26,815 to -€33,844
- Short-term financial debts +€4,998
up €4,998 (+86.6%), from €5,771 to €10,769
- Other debts +€1,643
up €1,643 (+33.8%), from €4,866 to €6,509
- Tax, wage and social debts -€1,102
no longer reported in 2025 (was €1,102)
- Gross operating margin -€2,523
down €2,523 (-12.9%), from €19,545 to €17,022
- Staff costs -€766
down €766 (-5.0%), from €15,264 to €14,498
- Depreciation -€643
down €643 (-7.6%), from €8,509 to €7,866
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.
Cash bridge derived
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 | €29,461 | €20,016 | -€9,445 | -32.1% |
| Fixed assets | 21/28 | €18,205 | €10,340 | -€7,865 | -43.2% |
| Tangible fixed assets | 22/27 | €18,205 | €10,340 | -€7,865 | -43.2% |
| Plant, machinery and equipment | 23 | €111 | €0 | -€111 | -100.0% |
| Furniture and vehicles | 24 | €18,094 | €10,340 | -€7,754 | -42.9% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €11,256 | €9,676 | -€1,580 | -14.0% |
| Stocks and contracts in progress | 3 | €7,745 | €7,154 | -€591 | -7.6% |
| Stocks | 30/36 | €7,745 | €7,154 | -€591 | -7.6% |
| Amounts receivable within one year | 40/41 | €629 | €1,162 | +€533 | +84.7% |
| Trade receivables | 40 | €629 | €666 | +€37 | +5.9% |
| Other amounts receivable | 41 | - | €496 | +€496 | |
| Cash at bank and in hand | 54/58 | €2,882 | €1,360 | -€1,522 | -52.8% |
| Total equity and liabilities | 10/49 | €29,461 | €20,016 | -€9,445 | -32.1% |
| Equity | 10/15 | -€3,771 | -€10,800 | -€7,029 | -186.4% |
| Contributions | 10/11 | €19,013 | €19,013 | = | 0.0% |
| Capital | 10 | €19,013 | €19,013 | = | 0.0% |
| Issued capital | 100 | €19,013 | €19,013 | = | 0.0% |
| Reserves | 13 | €4,031 | €4,031 | = | 0.0% |
| Non-distributable reserves | 130/1 | €639 | €639 | = | 0.0% |
| Legal reserve | 130 | €639 | €639 | = | 0.0% |
| Distributable reserves | 133 | €3,392 | €3,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,815 | -€33,844 | -€7,029 | -26.2% |
| Amounts payable | 17/49 | €33,232 | €30,816 | -€2,416 | -7.3% |
| Amounts payable after more than one year | 17 | €19,413 | €11,796 | -€7,617 | -39.2% |
| Financial debts | 170/4 | €19,413 | €11,796 | -€7,617 | -39.2% |
| Amounts payable within one year | 42/48 | €13,819 | €19,020 | +€5,201 | +37.6% |
| Financial debts | 43 | €5,771 | €10,769 | +€4,998 | +86.6% |
| Credit institutions | 430/8 | €5,771 | €10,769 | +€4,998 | +86.6% |
| Trade debts | 44 | €2,080 | €1,742 | -€338 | -16.3% |
| Suppliers | 440/4 | €2,080 | €1,742 | -€338 | -16.3% |
| Taxes, remuneration and social security | 45 | €1,102 | - | -€1,102 | |
| Taxes | 450/3 | €1,102 | - | -€1,102 | |
| Other amounts payable | 47/48 | €4,866 | €6,509 | +€1,643 | +33.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €15,264 | €14,498 | -€766 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,509 | €7,866 | -€643 | -7.6% |
| Other operating charges | 640/8 | - | €3 | +€3 | |
| Gross operating margin | 9900 | €19,545 | €17,022 | -€2,523 | -12.9% |
| Operating profit (loss) | 9901 | -€4,228 | -€5,345 | -€1,117 | -26.4% |
| Financial charges | 65/66B | €1,615 | €1,684 | +€69 | +4.3% |
| Recurring financial charges | 65 | €1,615 | €1,684 | +€69 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,843 | -€7,029 | -€1,186 | -20.3% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,843 | -€7,029 | -€1,186 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,843 | -€7,029 | -€1,186 | -20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.