SemPro: 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.
SemPro
Largest movements
- Tangible fixed assets -€12,168
down €12,168 (-41.4%), from €29,380 to €17,212
of which Furniture and vehicles: -€12,378
- Receivables within one year +€3,861
up €3,861 (+76.9%), from €5,018 to €8,879
of which Trade receivables: +€5,161
- Cash +€1,249
up €1,249 (+26.5%), from €4,712 to €5,962
mainly Depreciation (+€12,516) and Tax, wage and social debts (+€3,724)
- Debts after one year -€7,062
down €7,062 (-27.8%), from €25,409 to €18,346
- Tax, wage and social debts +€3,724
up €3,724 (+735%), from €507 to €4,231
- Profit (loss) carried forward -€3,256
down €3,256 (-69.7%), from -€4,672 to -€7,928
- Trade debts -€733
down €733 (-37.9%), from €1,936 to €1,203
- Gross operating margin +€5,980
up €5,980 (+128%), from €4,661 to €10,642
- Depreciation +€4,513
up €4,513 (+56.4%), from €8,004 to €12,516
- Financial charges +€380
up €380 (+40.5%), from €938 to €1,317
- Other operating charges -€188
down €188 (-35.9%), from €523 to €335
- Financial income +€140
up €140 (+107%), from €130 to €270
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,951 | €32,914 | -€7,036 | -17.6% |
| Fixed assets | 21/28 | €29,430 | €17,257 | -€12,173 | -41.4% |
| Intangible fixed assets | 21 | €50 | €45 | -€5 | -10.0% |
| Tangible fixed assets | 22/27 | €29,380 | €17,212 | -€12,168 | -41.4% |
| Plant, machinery and equipment | 23 | €250 | €460 | +€210 | +84.0% |
| Furniture and vehicles | 24 | €29,131 | €16,753 | -€12,378 | -42.5% |
| Current assets | 29/58 | €10,520 | €15,657 | +€5,137 | +48.8% |
| Amounts receivable within one year | 40/41 | €5,018 | €8,879 | +€3,861 | +76.9% |
| Trade receivables | 40 | €91 | €5,251 | +€5,161 | +5,687% |
| Other amounts receivable | 41 | €4,927 | €3,627 | -€1,300 | -26.4% |
| Cash at bank and in hand | 54/58 | €4,712 | €5,962 | +€1,249 | +26.5% |
| Deferred charges and accrued income | 490/1 | €790 | €817 | +€26 | +3.4% |
| Total equity and liabilities | 10/49 | €39,951 | €32,914 | -€7,036 | -17.6% |
| Equity | 10/15 | €5,328 | €2,072 | -€3,256 | -61.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,672 | -€7,928 | -€3,256 | -69.7% |
| Amounts payable | 17/49 | €34,623 | €30,842 | -€3,780 | -10.9% |
| Amounts payable after more than one year | 17 | €25,409 | €18,346 | -€7,062 | -27.8% |
| Financial debts | 170/4 | €25,409 | €18,346 | -€7,062 | -27.8% |
| Amounts payable within one year | 42/48 | €9,214 | €12,496 | +€3,282 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €6,771 | €7,062 | +€291 | +4.3% |
| Trade debts | 44 | €1,936 | €1,203 | -€733 | -37.9% |
| Suppliers | 440/4 | €1,936 | €1,203 | -€733 | -37.9% |
| Taxes, remuneration and social security | 45 | €507 | €4,231 | +€3,724 | +735% |
| Taxes | 450/3 | €507 | €4,231 | +€3,724 | +735% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,004 | €12,516 | +€4,513 | +56.4% |
| Other operating charges | 640/8 | €523 | €335 | -€188 | -35.9% |
| Gross operating margin | 9900 | €4,661 | €10,642 | +€5,980 | +128% |
| Operating profit (loss) | 9901 | -€3,865 | -€2,209 | +€1,656 | +42.8% |
| Financial income | 75/76B | €130 | €270 | +€140 | +107% |
| Recurring financial income | 75 | €130 | €270 | +€140 | +107% |
| Financial charges | 65/66B | €938 | €1,317 | +€380 | +40.5% |
| Recurring financial charges | 65 | €938 | €1,317 | +€380 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,672 | -€3,256 | +€1,416 | +30.3% |
| Profit (loss) for the period | 9904 | -€4,672 | -€3,256 | +€1,416 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,672 | -€3,256 | +€1,416 | +30.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.