SEMPERVIVUM: 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.
SEMPERVIVUM
Largest movements
- Tangible fixed assets -€89,398
down €89,398 (-26.1%), from €342,532 to €253,135
of which Land and buildings: -€80,296
- Receivables within one year +€43,153
up €43,153 (+331%), from €13,049 to €56,202
of which Other amounts receivable: +€45,535
- Cash -€36,769
down €36,769 (-84.2%), from €43,643 to €6,875
mainly Debts after one year (-€117,622) and Receivables within one year (-€43,153)
- Debts after one year -€117,622
down €117,622 (-38.1%), from €308,630 to €191,008
of which Financial debts: -€115,972
- Reserves +€31,578
up €31,578 (+319%), from €9,894 to €41,472
of which Distributable reserves: +€31,578
- Other debts -€29,089
down €29,089 (-75.4%), from €38,580 to €9,491
- Trade debts +€15,755
up €15,755 (+160%), from €9,836 to €25,591
- Tax, wage and social debts +€12,742
up €12,742 (+2,017%), from €632 to €13,374
- Gross operating margin +€28,730
up €28,730 (+56.5%), from €50,846 to €79,575
- Other operating charges -€23,840
down €23,840 (-93.4%), from €25,532 to €1,692
- Taxes +€11,485
up €11,485 (+594%), from €1,934 to €13,419
- Financial charges +€3,378
up €3,378 (+80.3%), from €4,206 to €7,584
- Depreciation -€3,097
down €3,097 (-14.5%), from €21,298 to €18,202
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.
Derived cash bridge
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 | €400,079 | €316,591 | -€83,487 | -20.9% |
| Fixed assets | 21/28 | €342,912 | €253,515 | -€89,398 | -26.1% |
| Tangible fixed assets | 22/27 | €342,532 | €253,135 | -€89,398 | -26.1% |
| Land and buildings | 22 | €275,296 | €195,000 | -€80,296 | -29.2% |
| Plant, machinery and equipment | 23 | €12,476 | €13,755 | +€1,279 | +10.3% |
| Furniture and vehicles | 24 | €10,609 | €11,266 | +€657 | +6.2% |
| Other tangible fixed assets | 26 | €44,151 | €33,114 | -€11,038 | -25.0% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €57,166 | €63,077 | +€5,910 | +10.3% |
| Amounts receivable within one year | 40/41 | €13,049 | €56,202 | +€43,153 | +331% |
| Trade receivables | 40 | €9,712 | €7,331 | -€2,382 | -24.5% |
| Other amounts receivable | 41 | €3,336 | €48,871 | +€45,535 | +1,365% |
| Cash at bank and in hand | 54/58 | €43,643 | €6,875 | -€36,769 | -84.2% |
| Deferred charges and accrued income | 490/1 | €474 | €0 | -€474 | -100% |
| Total equity and liabilities | 10/49 | €400,079 | €316,591 | -€83,487 | -20.9% |
| Equity | 10/15 | €19,920 | €60,072 | +€40,152 | +202% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,894 | €41,472 | +€31,578 | +319% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,034 | €39,612 | +€31,578 | +393% |
| Profit (loss) carried forward | 14 | -€8,574 | €0 | +€8,574 | |
| Amounts payable | 17/49 | €380,158 | €256,519 | -€123,640 | -32.5% |
| Amounts payable after more than one year | 17 | €308,630 | €191,008 | -€117,622 | -38.1% |
| Financial debts | 170/4 | €306,980 | €191,008 | -€115,972 | -37.8% |
| Other amounts payable | 178/9 | €1,650 | €0 | -€1,650 | -100% |
| Amounts payable within one year | 42/48 | €70,843 | €65,511 | -€5,332 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €21,796 | €17,056 | -€4,740 | -21.7% |
| Trade debts | 44 | €9,836 | €25,591 | +€15,755 | +160% |
| Suppliers | 440/4 | €9,836 | €25,591 | +€15,755 | +160% |
| Taxes, remuneration and social security | 45 | €632 | €13,374 | +€12,742 | +2,017% |
| Taxes | 450/3 | €632 | €13,374 | +€12,742 | +2,017% |
| Other amounts payable | 47/48 | €38,580 | €9,491 | -€29,089 | -75.4% |
| Accrued charges and deferred income | 492/3 | €686 | €0 | -€686 | -100% |
| Non-recurring operating income | 76A | - | €29,704 | +€29,704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,298 | €18,202 | -€3,097 | -14.5% |
| Other operating charges | 640/8 | €25,532 | €1,692 | -€23,840 | -93.4% |
| Gross operating margin | 9900 | €50,846 | €79,575 | +€28,730 | +56.5% |
| Operating profit (loss) | 9901 | €4,016 | €59,682 | +€55,666 | +1,386% |
| Financial income | 75/76B | €766 | €1,472 | +€706 | +92.1% |
| Recurring financial income | 75 | €766 | €1,472 | +€706 | +92.1% |
| Financial charges | 65/66B | €4,206 | €7,584 | +€3,378 | +80.3% |
| Recurring financial charges | 65 | €4,206 | €7,584 | +€3,378 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €577 | €53,571 | +€52,994 | +9,189% |
| Income taxes | 67/77 | €1,934 | €13,419 | +€11,485 | +594% |
| Profit (loss) for the period | 9904 | -€1,357 | €40,152 | +€41,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,357 | €40,152 | +€41,509 |
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 24 October 2026 via checked.be.