SEMY-SERVICES: 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.
SEMY-SERVICES
Largest movements
- Receivables within one year -€26,579
down €26,579 (-25.5%), from €104,125 to €77,546
of which Trade receivables: -€22,902
- Deferred charges and accrued income -€1,439
no longer reported in 2025 (was €1,439)
- Trade debts -€30,070
down €30,070 (-96.4%), from €31,208 to €1,138
- Profit (loss) carried forward -€23,923
down €23,923 (-99.6%), from €24,024 to €101
- Debts after one year +€14,014
new in 2025: €14,014
- Short-term financial debts +€9,667
new in 2025: €9,667
- Tax, wage and social debts +€9,148
up €9,148 (+23.7%), from €38,537 to €47,686
of which Taxes: +€14,997
- Turnover -€528,150
no longer reported in 2025 (was €528,150)
- Purchases and services -€471,283
no longer reported in 2025 (was €471,283)
- Staff costs +€25,056
up €25,056 (+62.9%), from €39,852 to €64,909
- Gross operating margin -€8,292
down €8,292 (-14.6%), from €56,868 to €48,576
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,672 | €78,247 | -€28,425 | -26.6% |
| Fixed assets | 21/28 | €1,108 | €701 | -€407 | -36.7% |
| Tangible fixed assets | 22/27 | €1,108 | €701 | -€407 | -36.7% |
| Furniture and vehicles | 24 | €1,108 | €701 | -€407 | -36.7% |
| Current assets | 29/58 | €105,564 | €77,546 | -€28,018 | -26.5% |
| Amounts receivable within one year | 40/41 | €104,125 | €77,546 | -€26,579 | -25.5% |
| Trade receivables | 40 | €100,448 | €77,546 | -€22,902 | -22.8% |
| Other amounts receivable | 41 | €3,677 | - | -€3,677 | |
| Deferred charges and accrued income | 490/1 | €1,439 | - | -€1,439 | |
| Total equity and liabilities | 10/49 | €106,672 | €78,247 | -€28,425 | -26.6% |
| Equity | 10/15 | €24,024 | €101 | -€23,923 | -99.6% |
| Profit (loss) carried forward | 14 | €24,024 | €101 | -€23,923 | -99.6% |
| Amounts payable | 17/49 | €82,648 | €78,146 | -€4,502 | -5.4% |
| Amounts payable after more than one year | 17 | - | €14,014 | +€14,014 | |
| Financial debts | 170/4 | - | €14,014 | +€14,014 | |
| Amounts payable within one year | 42/48 | €82,648 | €64,132 | -€18,516 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €12,902 | €5,641 | -€7,261 | -56.3% |
| Financial debts | 43 | - | €9,667 | +€9,667 | |
| Other loans | 439 | - | €9,667 | +€9,667 | |
| Trade debts | 44 | €31,208 | €1,138 | -€30,070 | -96.4% |
| Suppliers | 440/4 | €31,208 | €1,138 | -€30,070 | -96.4% |
| Taxes, remuneration and social security | 45 | €38,537 | €47,686 | +€9,148 | +23.7% |
| Taxes | 450/3 | €31,885 | €46,882 | +€14,997 | +47.0% |
| Remuneration and social security | 454/9 | €6,653 | €804 | -€5,849 | -87.9% |
| Turnover | 70 | €528,150 | - | -€528,150 | |
| Goods, raw materials, services and sundry goods | 60/61 | €471,283 | - | -€471,283 | |
| Remuneration, social security and pensions | 62 | €39,852 | €64,909 | +€25,056 | +62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €407 | +€294 | +259% |
| Other operating charges | 640/8 | €4,064 | €3,567 | -€497 | -12.2% |
| Gross operating margin | 9900 | €56,868 | €48,576 | -€8,292 | -14.6% |
| Operating profit (loss) | 9901 | €12,838 | -€20,307 | -€33,145 | |
| Financial income | 75/76B | €50 | €2 | -€48 | -96.8% |
| Recurring financial income | 75 | €50 | €2 | -€48 | -96.8% |
| Financial charges | 65/66B | €1,369 | €3,618 | +€2,249 | +164% |
| Recurring financial charges | 65 | €1,369 | €3,618 | +€2,249 | +164% |
| Profit (loss) for the period before taxes | 9903 | €11,519 | -€23,923 | -€35,442 | |
| Income taxes | 67/77 | €3,074 | - | -€3,074 | |
| Profit (loss) for the period | 9904 | €8,445 | -€23,923 | -€32,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,445 | -€23,923 | -€32,369 |
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 16 October 2026 via checked.be.