Semséa Wellness: 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.
Semséa Wellness
Largest movements
- Tangible fixed assets -€41,107
down €41,107 (-5.5%), from €747,284 to €706,177
of which Land and buildings: -€29,744
- Receivables within one year -€37,581
down €37,581 (-74.4%), from €50,495 to €12,914
of which Other amounts receivable: -€23,253
- Cash +€13,861
up €13,861 (+26.7%), from €51,989 to €65,850
mainly Depreciation (+€48,356) and Receivables within one year (+€37,581)
- Stocks and contracts -€9,035
down €9,035 (-24.9%), from €36,278 to €27,242
- Debts after one year -€78,308
down €78,308 (-14.6%), from €537,565 to €459,257
of which Financial debts: -€78,308
- Trade debts +€24,500
up €24,500 (+71.6%), from €34,209 to €58,709
- Other debts -€17,264
down €17,264 (-78.0%), from €22,141 to €4,877
- Current portion of long-term debt -€16,682
down €16,682 (-17.6%), from €94,990 to €78,308
- Profit (loss) carried forward +€12,740
up €12,740 (+19.5%), from €65,325 to €78,065
- Staff costs +€48,620
up €48,620 (+24.4%), from €199,581 to €248,201
- Gross operating margin -€16,083
down €16,083 (-4.4%), from €364,177 to €348,095
- Taxes -€15,624
down €15,624 (-96.3%), from €16,222 to €598
- Other operating charges +€5,180
up €5,180 (+87.0%), from €5,955 to €11,135
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 | €886,166 | €812,303 | -€73,862 | -8.3% |
| Fixed assets | 21/28 | €747,404 | €706,297 | -€41,107 | -5.5% |
| Tangible fixed assets | 22/27 | €747,284 | €706,177 | -€41,107 | -5.5% |
| Land and buildings | 22 | €706,667 | €676,923 | -€29,744 | -4.2% |
| Plant, machinery and equipment | 23 | €36,839 | €26,276 | -€10,564 | -28.7% |
| Furniture and vehicles | 24 | €3,777 | €2,978 | -€800 | -21.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €138,762 | €106,007 | -€32,755 | -23.6% |
| Stocks and contracts in progress | 3 | €36,278 | €27,242 | -€9,035 | -24.9% |
| Stocks | 30/36 | €36,278 | €27,242 | -€9,035 | -24.9% |
| Amounts receivable within one year | 40/41 | €50,495 | €12,914 | -€37,581 | -74.4% |
| Trade receivables | 40 | €27,243 | €12,914 | -€14,329 | -52.6% |
| Other amounts receivable | 41 | €23,253 | €0 | -€23,253 | -100% |
| Cash at bank and in hand | 54/58 | €51,989 | €65,850 | +€13,861 | +26.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €886,166 | €812,303 | -€73,862 | -8.3% |
| Equity | 10/15 | €108,085 | €120,825 | +€12,740 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,360 | €30,360 | = | 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% |
| Distributable reserves | 133 | €28,500 | €28,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,325 | €78,065 | +€12,740 | +19.5% |
| Amounts payable | 17/49 | €778,081 | €691,479 | -€86,602 | -11.1% |
| Amounts payable after more than one year | 17 | €537,565 | €459,257 | -€78,308 | -14.6% |
| Financial debts | 170/4 | €486,565 | €408,257 | -€78,308 | -16.1% |
| Other amounts payable | 178/9 | €51,000 | €51,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €240,516 | €232,222 | -€8,294 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €94,990 | €78,308 | -€16,682 | -17.6% |
| Financial debts | 43 | €7,081 | €0 | -€7,081 | -100% |
| Credit institutions | 430/8 | €7,081 | €0 | -€7,081 | -100% |
| Trade debts | 44 | €34,209 | €58,709 | +€24,500 | +71.6% |
| Suppliers | 440/4 | €34,209 | €58,709 | +€24,500 | +71.6% |
| Taxes, remuneration and social security | 45 | €82,095 | €90,328 | +€8,233 | +10.0% |
| Taxes | 450/3 | €60,071 | €44,963 | -€15,108 | -25.2% |
| Remuneration and social security | 454/9 | €22,024 | €45,365 | +€23,341 | +106% |
| Other amounts payable | 47/48 | €22,141 | €4,877 | -€17,264 | -78.0% |
| Non-recurring operating income | 76A | €12,956 | €0 | -€12,956 | -100% |
| Remuneration, social security and pensions | 62 | €199,581 | €248,201 | +€48,620 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,787 | €48,356 | +€570 | +1.2% |
| Other operating charges | 640/8 | €5,955 | €11,135 | +€5,180 | +87.0% |
| Non-recurring operating charges | 66A | €63 | €682 | +€619 | +981% |
| Gross operating margin | 9900 | €364,177 | €348,095 | -€16,083 | -4.4% |
| Operating profit (loss) | 9901 | €110,791 | €39,720 | -€71,071 | -64.1% |
| Financial income | 75/76B | €103 | €56 | -€47 | -45.7% |
| Recurring financial income | 75 | €103 | €56 | -€47 | -45.7% |
| Financial charges | 65/66B | €23,866 | €26,438 | +€2,573 | +10.8% |
| Recurring financial charges | 65 | €23,866 | €26,438 | +€2,573 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €87,028 | €13,338 | -€73,691 | -84.7% |
| Income taxes | 67/77 | €16,222 | €598 | -€15,624 | -96.3% |
| Profit (loss) for the period | 9904 | €70,807 | €12,740 | -€58,067 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,807 | €12,740 | -€58,067 | -82.0% |
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.