SEMPRAEDAM VD: 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.
SEMPRAEDAM VD
Largest movements
- Tangible fixed assets -€7,806
down €7,806 (-2.4%), from €326,868 to €319,062
- Cash -€3,500
down €3,500 (-90.6%), from €3,863 to €363
mainly Debts after one year (-€21,765)
- Debts after one year -€21,765
down €21,765 (-31.9%), from €68,184 to €46,419
- Profit (loss) carried forward +€6,881
up €6,881 (+15.2%), from €45,140 to €52,021
- Gross operating margin -€7,243
down €7,243 (-23.9%), from €30,361 to €23,117
- Taxes -€1,320
down €1,320 (-32.8%), from €4,022 to €2,702
- Financial charges -€561
down €561 (-16.0%), from €3,517 to €2,956
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 | €330,859 | €319,425 | -€11,433 | -3.5% |
| Fixed assets | 21/28 | €326,868 | €319,062 | -€7,806 | -2.4% |
| Tangible fixed assets | 22/27 | €326,868 | €319,062 | -€7,806 | -2.4% |
| Land and buildings | 22 | €326,868 | €319,062 | -€7,806 | -2.4% |
| Current assets | 29/58 | €3,991 | €363 | -€3,627 | -90.9% |
| Amounts receivable within one year | 40/41 | €128 | €0 | -€128 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €128 | €0 | -€128 | -100% |
| Cash at bank and in hand | 54/58 | €3,863 | €363 | -€3,500 | -90.6% |
| Total equity and liabilities | 10/49 | €330,859 | €319,425 | -€11,433 | -3.5% |
| Equity | 10/15 | €145,140 | €152,021 | +€6,881 | +4.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,140 | €52,021 | +€6,881 | +15.2% |
| Amounts payable | 17/49 | €185,719 | €167,405 | -€18,314 | -9.9% |
| Amounts payable after more than one year | 17 | €68,184 | €46,419 | -€21,765 | -31.9% |
| Financial debts | 170/4 | €68,184 | €46,419 | -€21,765 | -31.9% |
| Amounts payable within one year | 42/48 | €117,535 | €120,986 | +€3,451 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €21,437 | €21,765 | +€328 | +1.5% |
| Trade debts | 44 | €0 | €421 | +€421 | |
| Suppliers | 440/4 | €0 | €421 | +€421 | |
| Taxes, remuneration and social security | 45 | €1,000 | €3,702 | +€2,702 | +270% |
| Taxes | 450/3 | €1,000 | €3,702 | +€2,702 | +270% |
| Other amounts payable | 47/48 | €95,098 | €95,098 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,810 | €7,806 | -€4 | -0.1% |
| Other operating charges | 640/8 | €2,683 | €2,773 | +€89 | +3.3% |
| Gross operating margin | 9900 | €30,361 | €23,117 | -€7,243 | -23.9% |
| Operating profit (loss) | 9901 | €19,867 | €12,539 | -€7,329 | -36.9% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €3,517 | €2,956 | -€561 | -16.0% |
| Recurring financial charges | 65 | €3,517 | €2,956 | -€561 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €16,375 | €9,583 | -€6,792 | -41.5% |
| Income taxes | 67/77 | €4,022 | €2,702 | -€1,320 | -32.8% |
| Profit (loss) for the period | 9904 | €12,353 | €6,881 | -€5,472 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,353 | €6,881 | -€5,472 | -44.3% |
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 31 October 2026 via checked.be.