SOCIÉTÉ DE SERVICES, DE PARTICIPATIONS, DE DIRECTION ET D'ELABORATION financials
SOCIÉTÉ DE SERVICES, DE PARTICIPATIONS, DE DIRECTION ET D'ELABORATION
Country: BE Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
213800413RZM6IS8GM09 Financial statements
(EUR, as reported — unscaled; 92 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €399.5M | €357.3M |
| Employee benefits expense | €91.7M | €82.9M |
| Raw materials & consumables used | €95.5M | €86.8M |
| Operating profit (EBIT) | €61.7M | €48.8M |
| Net finance income / (cost) | €2.2M | €2.8M |
| Finance costs | €623.0K | €733.0K |
| Profit before tax | €63.9M | €51.6M |
| Income tax expense | €12.8M | €10.5M |
| Profit for the year | €51.2M | €41.0M |
| — attributable to owners | €51.2M | €41.0M |
| — attributable to NCI | -€5.0K | €4.0K |
| Total comprehensive income | €51.2M | €40.4M |
| Per share | ||
| Basic EPS | €12.33 | €9.89 |
| Diluted EPS | €12.33 | €9.89 |
| Free cash flow / share | €9.67 | €11.02 |
| Cash flow statement | ||
| Cash generated from operations | €82.7M | €81.0M |
| Net cash from operating activities | €71.2M | €68.5M |
| Net cash from investing activities | -€34.4M | -€23.7M |
| Purchase of PP&E (capex) | €31.1M | €22.8M |
| Purchase of intangibles | €1.2M | €683.0K |
| Net cash from financing activities | -€13.6M | -€9.0M |
| Dividends paid | €13.3M | €9.1M |
| Lease liability payments | €2.4M | €2.2M |
| Net change in cash | €23.3M | €35.8M |
| Balance sheet | ||
| Total assets | €509.1M | €470.9M |
| Non-current assets | €244.8M | €235.6M |
| Property, plant & equipment | €131.8M | €121.9M |
| Intangible assets & goodwill | €109.5M | €111.7M |
| Current assets | €264.2M | €235.2M |
| Inventories | €28.4M | €24.8M |
| Trade & other receivables | €61.2M | €59.1M |
| Cash & equivalents | €173.1M | €149.9M |
| Total equity | €348.4M | €310.4M |
| — attributable to owners | €348.3M | €310.4M |
| Non-controlling interests | €55.0K | €60.0K |
| Non-current liabilities | €29.6M | €31.4M |
| Long-term borrowings | €0 | €0 |
| Lease liabilities (non-current) | €3.6M | €3.3M |
| Current liabilities | €131.1M | €129.0M |
| Lease liabilities (current) | €2.1M | €1.9M |
| Deferred tax liabilities | €19.9M | €21.6M |
| Derived metrics | ||
| Free cash flow | €40.1M | €45.7M |
| Operating margin | 15.4% | 13.6% |
| Net margin | 12.8% | 11.5% |
| Return on equity | 14.7% | 13.2% |
| Cash conversion ratio | 1.39× | 1.67× |
| Capex coverage | 2.29× | 3.00× |
| Other reported items | ||
| Adjustments For Amortisation Expense | €3.4M | €3.4M |
| Adjustments For Decrease Increase In Inventories | -€3.9M | -€1.9M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€202.0K | €5.9M |
| Adjustments For Depreciation and Amortisation Expense | €20.7M | €18.8M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Inventories | €511.0K | €924.0K |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -€462.0K | €710.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€111.0K | -€926.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €85.7M | €71.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | €51.2M | €40.4M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €0 | €0 |
| Current Deposits From Customers | €16.9M | €16.6M |
| Current Recognised Liabilities Defined Benefit Plan | €318.0K | €333.0K |
| Current Tax Assets Current | €1.5M | €1.5M |
| Current Tax Liabilities Current | €3.3M | €3.4M |
| Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €24.2M | €22.6M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €16.6M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €4.00 | — |
| Dividends Recognised As Distributions To Owners Per Share | €3.20 | — |
| Equity and Liabilities | €509.1M | €470.9M |
| Finance Income | €2.9M | €3.5M |
| Income Tax Relating To Exchange Differences On Translation of Other Comprehensive Income | €0 | €0 |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €14.0K | -€177.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €11.4M | €12.5M |
| Interest Paid Classified As Financing Activities | €623.0K | €733.0K |
| Issued Capital | €5.0M | €5.0M |
| Liabilities | €160.7M | €160.4M |
| Noncurrent Financial Assets | €3.5M | €2.0M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | €2.4M | €2.9M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | €1.6M | €600.0K |
| Other Comprehensive Income | €54.0K | -€591.0K |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | €0 | €0 |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €68.0K | -€768.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €54.0K | -€591.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €0 | €0 |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €54.0K | -€591.0K |
| Other Current Financial Assets | €17.0K | €17.0K |
| Other Current Payables | €3.1M | €3.5M |
| Other Longterm Provisions | €769.0K | €754.0K |
| Other Noncurrent Payables | €3.0M | €2.8M |
| Other Operating Income Expense | €9.8M | €4.8M |
| Other Shortterm Provisions | €42.0K | €42.0K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | -€437.0K | €393.0K |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €0 | €0 |
| Trade and Other Current Payables To Trade Suppliers | €77.2M | €81.1M |
Methodology
Every line item above is a fact tagged in SOCIÉTÉ DE SERVICES, DE PARTICIPATIONS, DE DIRECTION ET D'ELABORATION's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.