SEMPREVINO: 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.
SEMPREVINO
Largest movements
- Cash -€3,235
down €3,235 (-47.4%), from €6,822 to €3,587
mainly Other debts (-€4,409) and Tax, wage and social debts (-€661)
- Tangible fixed assets -€1,302
down €1,302 (-29.5%), from €4,419 to €3,118
- Other debts -€4,409
down €4,409 (-15.1%), from €29,143 to €24,734
- Trade debts +€704
up €704 (+198%), from €355 to €1,059
- Tax, wage and social debts -€661
down €661 (-75.6%), from €875 to €214
- Profit (loss) carried forward -€170
down €170 (-0.4%), from -€39,592 to -€39,762
- Purchases and services -€9,746
down €9,746 (-46.8%), from €20,835 to €11,090
- Gross operating margin -€1,706
down €1,706 (-38.4%), from €4,441 to €2,735
- Taxes -€371
no longer reported in 2025 (was €371)
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 | €11,241 | €6,705 | -€4,536 | -40.4% |
| Fixed assets | 21/28 | €4,419 | €3,118 | -€1,302 | -29.5% |
| Tangible fixed assets | 22/27 | €4,419 | €3,118 | -€1,302 | -29.5% |
| Furniture and vehicles | 24 | €4,419 | €3,118 | -€1,302 | -29.5% |
| Current assets | 29/58 | €6,822 | €3,587 | -€3,235 | -47.4% |
| Cash at bank and in hand | 54/58 | €6,822 | €3,587 | -€3,235 | -47.4% |
| Total equity and liabilities | 10/49 | €11,241 | €6,705 | -€4,536 | -40.4% |
| Equity | 10/15 | -€19,132 | -€19,302 | -€170 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,592 | -€39,762 | -€170 | -0.4% |
| Amounts payable | 17/49 | €30,373 | €26,007 | -€4,366 | -14.4% |
| Amounts payable within one year | 42/48 | €30,373 | €26,007 | -€4,366 | -14.4% |
| Trade debts | 44 | €355 | €1,059 | +€704 | +198% |
| Suppliers | 440/4 | €355 | €1,059 | +€704 | +198% |
| Taxes, remuneration and social security | 45 | €875 | €214 | -€661 | -75.6% |
| Taxes | 450/3 | €875 | €214 | -€661 | -75.6% |
| Other amounts payable | 47/48 | €29,143 | €24,734 | -€4,409 | -15.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,835 | €11,090 | -€9,746 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,302 | €1,302 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €983 | +€15 | +1.6% |
| Gross operating margin | 9900 | €4,441 | €2,735 | -€1,706 | -38.4% |
| Operating profit (loss) | 9901 | €2,172 | €450 | -€1,721 | -79.3% |
| Financial income | 75/76B | €36 | €34 | -€2 | -5.0% |
| Recurring financial income | 75 | €36 | €34 | -€2 | -5.0% |
| Financial charges | 65/66B | €657 | €654 | -€3 | -0.5% |
| Recurring financial charges | 65 | €657 | €654 | -€3 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €1,550 | -€170 | -€1,720 | |
| Income taxes | 67/77 | €371 | - | -€371 | |
| Profit (loss) for the period | 9904 | €1,179 | -€170 | -€1,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,179 | -€170 | -€1,349 |
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.