SEMPERVIRENS: what changed
What changed
SEMPERVIRENS
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€13,316
2024 · -€19,460+€32,777
Equity
€139,728
2024 · €126,411+€13,316
Cash
€0
2024 · €22,289-€22,289
Balance sheet total
€939,917
2024 · €1.0m-€89,007
Largest movements
Assets
- Tangible fixed assets -€61,499
down €61,499 (-8.7%), from €705,207 to €643,708
of which Land and buildings: -€68,596
- Stocks and contracts -€25,500
down €25,500 (-13.7%), from €186,401 to €160,901
of which Contracts in progress: -€34,383
- Cash -€22,289
down €22,289 (-100%), from €22,289 to €0
mainly Short-term financial debts (-€92,105) and Debts after one year (-€83,265)
- Receivables within one year +€17,791
up €17,791 (+17.4%), from €102,129 to €119,919
of which Trade receivables: +€15,699
Equity and liabilities
- Short-term financial debts -€92,105
down €92,105 (-92.1%), from €100,000 to €7,895
- Debts after one year -€83,265
down €83,265 (-14.4%), from €578,361 to €495,096
- Trade debts +€77,763
up €77,763 (+95.1%), from €81,767 to €159,530
- Advances received -€16,165
no longer reported in 2025 (was €16,165)
- Reserves +€13,000
up €13,000 (+13.8%), from €93,880 to €106,880
of which Distributable reserves: +€13,000
Income statement
- Gross operating margin +€41,958
up €41,958 (+9.1%), from €463,073 to €505,032
- Taxes +€6,243
up €6,243 (+1,249%), from €500 to €6,743
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€19,460
Gross operating margin
+€41,958
Staff costs
+€4,002
Depreciation
-€2,222
Other operating charges
-€2,365
Other operating items
+€1,120
Financial income
-€64
Financial charges
-€3,410
Taxes
-€6,243
Result 2025
€13,316
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€185,079
Investment
-€34,469
Financing
-€172,898
Cash 2024
€22,289
From operations (derived)
+€185,079
Net result for the year
+€13,316
Depreciation
+€95,968
Stocks and contracts
+€25,500
Receivables within one year
-€17,791
Deferred charges and accrued income
-€2,491
Trade debts
+€77,763
Tax, wage and social debts
+€4,477
Advances received
-€16,165
Accrued charges and deferred income
+€4,500
Investment (derived)
-€34,469
Investment in fixed assets (net)
-€34,469
Financing
-€172,898
Debts after one year
-€83,265
Current portion of long-term debt
+€2,472
Short-term financial debts
-€92,105
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,028,924 | €939,917 | -€89,007 | -8.7% |
| Fixed assets | 21/28 | €705,208 | €643,709 | -€61,499 | -8.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €705,207 | €643,708 | -€61,499 | -8.7% |
| Land and buildings | 22 | €605,076 | €536,480 | -€68,596 | -11.3% |
| Plant, machinery and equipment | 23 | €100,054 | €106,254 | +€6,200 | +6.2% |
| Furniture and vehicles | 24 | €78 | €975 | +€897 | +1,156% |
| Current assets | 29/58 | €323,716 | €296,208 | -€27,508 | -8.5% |
| Stocks and contracts in progress | 3 | €186,401 | €160,901 | -€25,500 | -13.7% |
| Stocks | 30/36 | €46,998 | €55,880 | +€8,882 | +18.9% |
| Contracts in progress | 37 | €139,403 | €105,021 | -€34,383 | -24.7% |
| Amounts receivable within one year | 40/41 | €102,129 | €119,919 | +€17,791 | +17.4% |
| Trade receivables | 40 | €94,835 | €110,534 | +€15,699 | +16.6% |
| Other amounts receivable | 41 | €7,294 | €9,385 | +€2,091 | +28.7% |
| Cash at bank and in hand | 54/58 | €22,289 | €0 | -€22,289 | -100% |
| Deferred charges and accrued income | 490/1 | €12,898 | €15,389 | +€2,491 | +19.3% |
| Total equity and liabilities | 10/49 | €1,028,924 | €939,917 | -€89,007 | -8.7% |
| Equity | 10/15 | €126,411 | €139,728 | +€13,316 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,880 | €106,880 | +€13,000 | +13.8% |
| Non-distributable reserves | 130/1 | €1,873 | €1,873 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,873 | €1,873 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,008 | €67,008 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €38,000 | +€13,000 | +52.0% |
| Profit (loss) carried forward | 14 | €13,931 | €14,247 | +€316 | +2.3% |
| Amounts payable | 17/49 | €902,513 | €800,190 | -€102,323 | -11.3% |
| Amounts payable after more than one year | 17 | €578,361 | €495,096 | -€83,265 | -14.4% |
| Financial debts | 170/4 | €578,361 | €495,096 | -€83,265 | -14.4% |
| Amounts payable within one year | 42/48 | €324,152 | €300,594 | -€23,558 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €96,436 | €98,908 | +€2,472 | +2.6% |
| Financial debts | 43 | €100,000 | €7,895 | -€92,105 | -92.1% |
| Credit institutions | 430/8 | €100,000 | €7,895 | -€92,105 | -92.1% |
| Trade debts | 44 | €81,767 | €159,530 | +€77,763 | +95.1% |
| Suppliers | 440/4 | €81,767 | €159,530 | +€77,763 | +95.1% |
| Advances received on contracts in progress | 46 | €16,165 | - | -€16,165 | |
| Taxes, remuneration and social security | 45 | €29,785 | €34,261 | +€4,477 | +15.0% |
| Taxes | 450/3 | €7,561 | €8,682 | +€1,122 | +14.8% |
| Remuneration and social security | 454/9 | €22,224 | €25,579 | +€3,355 | +15.1% |
| Accrued charges and deferred income | 492/3 | - | €4,500 | +€4,500 | |
| Remuneration, social security and pensions | 62 | €358,794 | €354,793 | -€4,002 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,746 | €95,968 | +€2,222 | +2.4% |
| Other operating charges | 640/8 | €11,395 | €13,760 | +€2,365 | +20.8% |
| Non-recurring operating charges | 66A | €1,120 | - | -€1,120 | |
| Gross operating margin | 9900 | €463,073 | €505,032 | +€41,958 | +9.1% |
| Operating profit (loss) | 9901 | -€1,983 | €40,510 | +€42,493 | |
| Financial income | 75/76B | €146 | €82 | -€64 | -43.7% |
| Recurring financial income | 75 | €146 | €82 | -€64 | -43.7% |
| Financial charges | 65/66B | €17,124 | €20,533 | +€3,410 | +19.9% |
| Recurring financial charges | 65 | €16,495 | €20,533 | +€4,038 | +24.5% |
| Non-recurring financial charges | 66B | €629 | - | -€629 | |
| Profit (loss) for the period before taxes | 9903 | -€18,960 | €20,059 | +€39,020 | |
| Income taxes | 67/77 | €500 | €6,743 | +€6,243 | +1,249% |
| Profit (loss) for the period | 9904 | -€19,460 | €13,316 | +€32,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,460 | €13,316 | +€32,777 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.