Sempol Products: 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.
Sempol Products
Largest movements
- Receivables within one year -€75,352
down €75,352 (-77.4%), from €97,414 to €22,062
of which Trade receivables: -€87,262
- Stocks and contracts -€14,745
down €14,745 (-15.4%), from €96,051 to €81,306
- Deferred charges and accrued income -€3,090
no longer reported in 2025 (was €3,090)
- Trade debts -€84,084
down €84,084 (-99.8%), from €84,295 to €211
- Profit (loss) carried forward -€80,267
down €80,267 (-24.8%), from -€323,064 to -€403,331
- Other debts +€71,176
up €71,176 (+16.1%), from €440,898 to €512,074
- Gross operating margin -€34,740
down €34,740 (-272%), from -€12,782 to -€47,522
- Other operating charges +€31,941
up €31,941 (+1,416%), from €2,255 to €34,196
- Depreciation -€1,147
no longer reported in 2025 (was €1,147)
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 | €236,784 | €143,609 | -€93,175 | -39.4% |
| Current assets | 29/58 | €236,784 | €143,609 | -€93,175 | -39.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €96,051 | €81,306 | -€14,745 | -15.4% |
| Stocks | 30/36 | €96,051 | €81,306 | -€14,745 | -15.4% |
| Amounts receivable within one year | 40/41 | €97,414 | €22,062 | -€75,352 | -77.4% |
| Trade receivables | 40 | €95,298 | €8,036 | -€87,262 | -91.6% |
| Other amounts receivable | 41 | €2,116 | €14,026 | +€11,910 | +563% |
| Cash at bank and in hand | 54/58 | €230 | €241 | +€12 | +5.1% |
| Deferred charges and accrued income | 490/1 | €3,090 | - | -€3,090 | |
| Total equity and liabilities | 10/49 | €236,784 | €143,609 | -€93,175 | -39.4% |
| Equity | 10/15 | -€288,409 | -€368,675 | -€80,267 | -27.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,064 | €16,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,140 | €1,140 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,140 | €1,140 | = | 0.0% |
| Distributable reserves | 133 | €14,923 | €14,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€323,064 | -€403,331 | -€80,267 | -24.8% |
| Amounts payable | 17/49 | €525,193 | €512,285 | -€12,908 | -2.5% |
| Amounts payable within one year | 42/48 | €525,193 | €512,285 | -€12,908 | -2.5% |
| Trade debts | 44 | €84,295 | €211 | -€84,084 | -99.8% |
| Suppliers | 440/4 | €84,295 | €211 | -€84,084 | -99.8% |
| Other amounts payable | 47/48 | €440,898 | €512,074 | +€71,176 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | - | -€1,147 | |
| Other operating charges | 640/8 | €2,255 | €34,196 | +€31,941 | +1,416% |
| Gross operating margin | 9900 | -€12,782 | -€47,522 | -€34,740 | -272% |
| Operating profit (loss) | 9901 | -€16,184 | -€81,718 | -€65,534 | -405% |
| Financial income | 75/76B | €1,600 | €1,658 | +€58 | +3.7% |
| Recurring financial income | 75 | €1,600 | €1,658 | +€58 | +3.7% |
| Financial charges | 65/66B | €193 | €207 | +€14 | +7.1% |
| Recurring financial charges | 65 | €193 | €207 | +€14 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,778 | -€80,267 | -€65,489 | -443% |
| Profit (loss) for the period | 9904 | -€14,778 | -€80,267 | -€65,489 | -443% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,778 | -€80,267 | -€65,489 | -443% |
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 25 October 2026 via checked.be.