Sempre Bello: 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.
Sempre Bello
Largest movements
- Receivables within one year +€873
up €873 (+4.1%), from €21,197 to €22,069
- Reserves +€749
up €749 (+4.8%), from €15,731 to €16,480
of which Distributable reserves: +€749
- Trade debts +€462
new in 2025: €462
- Tax, wage and social debts -€340
down €340 (-47.6%), from €715 to €375
- Gross operating margin +€736
up €736, from -€236 to €501
- Taxes +€200
up €200 (+114%), from €175 to €375
- Other operating charges +€121
up €121 (+35.3%), from €341 to €462
- Financial income -€73
down €73 (-5.9%), from €1,245 to €1,172
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 | €22,646 | €23,517 | +€871 | +3.8% |
| Current assets | 29/58 | €22,646 | €23,517 | +€871 | +3.8% |
| Amounts receivable within one year | 40/41 | €21,197 | €22,069 | +€873 | +4.1% |
| Other amounts receivable | 41 | €21,197 | €22,069 | +€873 | +4.1% |
| Cash at bank and in hand | 54/58 | €1,450 | €1,447 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €22,646 | €23,517 | +€871 | +3.8% |
| Equity | 10/15 | €21,931 | €22,680 | +€749 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,731 | €16,480 | +€749 | +4.8% |
| 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 | €13,871 | €14,620 | +€749 | +5.4% |
| Amounts payable | 17/49 | €715 | €836 | +€122 | +17.0% |
| Amounts payable within one year | 42/48 | €715 | €836 | +€122 | +17.0% |
| Trade debts | 44 | - | €462 | +€462 | |
| Suppliers | 440/4 | - | €462 | +€462 | |
| Taxes, remuneration and social security | 45 | €715 | €375 | -€340 | -47.6% |
| Taxes | 450/3 | €715 | €375 | -€340 | -47.6% |
| Other operating charges | 640/8 | €341 | €462 | +€121 | +35.3% |
| Gross operating margin | 9900 | -€236 | €501 | +€736 | |
| Operating profit (loss) | 9901 | -€577 | €39 | +€616 | |
| Financial income | 75/76B | €1,245 | €1,172 | -€73 | -5.9% |
| Recurring financial income | 75 | €1,245 | €1,172 | -€73 | -5.9% |
| Financial charges | 65/66B | €89 | €88 | -€1 | -1.1% |
| Recurring financial charges | 65 | €89 | €88 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €580 | €1,124 | +€544 | +93.8% |
| Income taxes | 67/77 | €175 | €375 | +€200 | +114% |
| Profit (loss) for the period | 9904 | €405 | €749 | +€344 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €405 | €749 | +€344 | +84.9% |
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 21 October 2026 via checked.be.