Summary
EMMA CONCEPT has a registered holding activity and consists mainly of financial fixed assets; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €332,375 and a net result of €188,652. Equity remains stable across the filed fiscal years (±0.5% per year). Its solvency ranks better than 63% of 737 sector peers (fiscal year 2025). The company has been active since 2013 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Holding: general score not applicable
The company has a registered holding activity and financial fixed assets account for more than half of its assets. The general operating-company model is unsuitable for this profile, so we show no financial axes either. Filed figures remain available.
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Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 27-03-2026, 126 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
126 d early
2024
24 d early
2023
23 d early
2022
26 d early
2021
36 d early
2020
11 d early
2019
20 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 32 days before the deadline; the sector median for financial year 2024 is 8 days before the deadline, and 33% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 5 July (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
29-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€188,652▲ 145%
2024 · €77,073
Working capital
-€8,787▼ 160%
2024 · -€3,383
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 71, Architectural and engineering activities; technical testing and analysis, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€15,470▼ 40.3%€3,175€23,634▲ 644%€26,980▲ 14.2%€31,076▲ 15.2%
Net result€9,936within the sector's middle half▼ 22.8%€25,228within the sector's middle half▲ 154%€37,699within the sector's middle half▲ 49.4%€77,073within the sector's middle half▲ 104%€188,652within the sector's middle half▲ 145%
Equity€343,723within the sector's middle half▼ 4.2%€368,951within the sector's middle half▲ 7.3%€381,649within the sector's middle half▲ 3.4%€363,723within the sector's middle half▼ 4.7%€332,375within the sector's middle half▼ 8.6%
Total assets€470,628within the sector's middle half▲ 11.6%€455,395within the sector's middle half▼ 3.2%€462,030within the sector's middle half▲ 1.5%€494,073within the sector's middle half▲ 6.9%€594,574within the sector's middle half▲ 20.3%
Debt€126,905▲ 102%€86,445▼ 31.9%€80,381▼ 7.0%€130,350▲ 62.2%€262,200▲ 101%
Working capital-€469below the sector's middle half-€12,058below the sector's middle half▼ 2,470%-€2,335below the sector's middle half▲ 80.6%-€3,383below the sector's middle half▼ 44.9%-€8,787below the sector's middle half▼ 160%
Solvency73.0%above the sector's middle half▼ 12.1pp81.0%above the sector's middle half▲ 8.0pp82.6%above the sector's middle half▲ 1.6pp73.6%above the sector's middle half▼ 9.0pp55.9%within the sector's middle half▼ 17.7pp
Current ratio1.00below the sector's middle half▼ 0.240.76below the sector's middle half▼ 0.230.97below the sector's middle half▲ 0.210.97below the sector's middle half▲ 0.010.97below the sector's middle half▼ 0.01
Return on assets (ROA)2.1%within the sector's middle half▼ 0.9pp5.5%within the sector's middle half▲ 3.4pp8.2%within the sector's middle half▲ 2.6pp15.6%above the sector's middle half▲ 7.4pp31.7%above the sector's middle half▲ 16.1pp
above
within
below
the middle half (P25 to P75) of NACE 71, Architectural and engineering activities; technical testing and analysis, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result has risen four years in a row; 2025 is 15% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €594,574
Fixed assets
€344,168 ▼ 6.4%
Current assets
€250,406 ▲ 98.0%
Equity and liabilities €594,574
Equity
€332,375 ▼ 8.6%
Debt
€262,200 ▲ 101%
Debt's share of the balance-sheet total rises from 26.4% to 44.1%. Equity is lower and debt is higher.
Key figures and ratios
ROE
56.8%▲
2024 · 21.2%
Debt ≤ 1 year
€259,193▲
2024 · €129,826
Income taxes
€23,484▲
2024 · €16,225
Staff costs
€0=
2024 · €0
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | €0 | - | €0 | €0 | €0 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €20,916 | €18,481 | €23,995 | €23,662 | €23,462 | ▼ 0.8% |
| Other operating charges640/8 | €1,756 | €3,147 | €1,957 | €1,410 | €1,645 | ▲ 16.7% |
| Gross operating margin9900 | €7,202 | €24,803 | €49,587 | €52,052 | €56,182 | ▲ 7.9% |
| Operating profit (loss)9901 | -€15,470 | €3,175 | €23,634 | €26,980 | €31,076 | ▲ 15.2% |
| Financial income75/76B | €28,610 | €30,514 | €27,657 | €67,000 | €181,400 | ▲ 171% |
| Recurring financial income75 | €28,610 | €30,514 | €27,657 | €67,000 | €181,400 | ▲ 171% |
| Financial charges65/66B | €1,665 | €2,664 | €1,055 | €682 | €340 | ▼ 50.1% |
| Recurring financial charges65 | €1,665 | €2,664 | €1,055 | €682 | €340 | ▼ 50.1% |
| Profit (loss) for the period before taxes9903 | €11,474 | €31,025 | €50,236 | €93,298 | €212,136 | ▲ 127% |
| Income taxes67/77 | €1,538 | €5,797 | €12,537 | €16,225 | €23,484 | ▲ 44.7% |
| Profit (loss) for the period9904 | €9,936 | €25,228 | €37,699 | €77,073 | €188,652 | ▲ 145% |
| Profit (loss) for the period to be appropriated9905 | €9,936 | €25,228 | €37,699 | €77,073 | €188,652 | ▲ 145% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €470,628 | €455,395 | €462,030 | €494,073 | €594,574 | ▲ 20.3% |
| Fixed assets21/28 | €365,894 | €416,860 | €391,292 | €367,630 | €344,168 | ▼ 6.4% |
| Tangible fixed assets22/27 | €48,308 | €99,273 | €69,692 | €46,030 | €22,568 | ▼ 51.0% |
| Furniture and vehicles24 | €48,308 | €99,273 | €69,692 | €46,030 | €22,568 | ▼ 51.0% |
| Financial fixed assets28 | €317,586 | €317,586 | €321,600 | €321,600 | €321,600 | = |
| Current assets29/58 | €104,733 | €38,536 | €70,738 | €126,443 | €250,406 | ▲ 98.0% |
| Amounts receivable within one year40/41 | €92,498 | €35,399 | €53,225 | €116,136 | €105,822 | ▼ 8.9% |
| Trade receivables40 | €92,498 | €35,399 | €52,911 | €115,822 | €105,822 | ▼ 8.6% |
| Other amounts receivable41 | €0 | €0 | €314 | €314 | €0 | ▼ 100% |
| Cash at bank and in hand54/58 | €11,351 | €620 | €15,660 | €8,406 | €142,754 | ▲ 1,598% |
| Deferred charges and accrued income490/1 | €885 | €2,516 | €1,852 | €1,901 | €1,830 | ▼ 3.7% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €470,628 | €455,395 | €462,030 | €494,073 | €594,574 | ▲ 20.3% |
| Equity10/15 | €343,723 | €368,951 | €381,649 | €363,723 | €332,375 | ▼ 8.6% |
| Contributions10/11 | €30,000 | €30,000 | €30,000 | €30,000 | €30,000 | = |
| Reserves13 | €144,500 | €169,500 | €181,500 | €161,500 | €301,500 | ▲ 86.7% |
| Non-distributable reserves130/1 | €3,000 | €3,000 | €3,000 | €3,000 | €3,000 | = |
| Reserves not available under the articles1311 | €3,000 | €3,000 | €3,000 | €3,000 | €3,000 | = |
| Distributable reserves133 | €141,500 | €166,500 | €178,500 | €158,500 | €298,500 | ▲ 88.3% |
| Profit (loss) carried forward14 | €169,223 | €169,451 | €170,149 | €172,223 | €875 | ▼ 99.5% |
| Amounts payable17/49 | €126,905 | €86,445 | €80,381 | €130,350 | €262,200 | ▲ 101% |
| Amounts payable after more than one year17 | €18,207 | €33,252 | €7,308 | €0 | - | - |
| Financial debts170/4 | €18,207 | €33,252 | €7,308 | €0 | - | - |
| Amounts payable within one year42/48 | €105,203 | €50,593 | €73,073 | €129,826 | €259,193 | ▲ 99.6% |
| Current portion of amounts payable after more than one year42 | €9,443 | €25,597 | €25,944 | €7,308 | €0 | ▼ 100% |
| Trade debts44 | €2,136 | €1,794 | €1,596 | €778 | €850 | ▲ 9.2% |
| Suppliers440/4 | €2,136 | €1,794 | €1,596 | €778 | €850 | ▲ 9.2% |
| Taxes, remuneration and social security45 | €44,874 | €23,202 | €17,768 | €31,490 | €71,343 | ▲ 127% |
| Taxes450/3 | €27,469 | €15,717 | €10,167 | €23,933 | €63,753 | ▲ 166% |
| Remuneration and social security454/9 | €17,405 | €7,484 | €7,601 | €7,557 | €7,590 | ▲ 0.4% |
| Other amounts payable47/48 | €48,750 | €0 | €27,764 | €90,250 | €187,000 | ▲ 107% |
| Accrued charges and deferred income492/3 | €3,496 | €2,599 | €0 | €524 | €3,007 | ▲ 474% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €9,936 | €25,228 | €37,699 | €77,073 | €188,652 | ▲ 145% |
| + Depreciation and write-downs630 | €20,916 | €18,481 | €23,995 | €23,662 | €23,462 | ▼ 0.8% |
| Operating cash flow (approximation) | €30,852 | €43,709 | €61,694 | €100,735 | €212,114 | ▲ 111% |
| Investment in fixed assets (approximation) | - | -€69,446 | €1,573 | €0 | €0 | - |
| Change in cash | - | -€10,731 | €15,040 | -€7,255 | €134,348 | ▲ 1,952% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
27-03
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
31-12
Financial
Highest result since 2018net €188,652 ▲145%
Operating result €31,076, net result €188,652, both a record.
07-07
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
08-07
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
05-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
25-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2021
31-12
Financial
Weakest financial yearnet €9,936 ▼22.8%
Net result drops to €9,936, the lowest in the series; recovery starts the following year.
20-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
20-08
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 20 days late
2019
01-07
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
03-07
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
28-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Esneux · 1 establishment unit since 2014
Ground area
1,087 m²
Building footprint
99 m²
Volume, LiDAR
644 m³
Parcel 62101B0102/00D004, Wallonia · tallest building 9.3 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
EMMA CONCEPT
since 20142.226.980.141
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62101B0102/00D004 | Wallonia | 1,087 m² | 1 · 99 m² | 9.3 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Owners and holdings
1 holding · 2 subsidiaries in the treeOwners 0
The accounts to 31-12-2025 list no shareholders, and no other source names one.
Holdings 1
-
100%
Stated earlier (1)
An older source named these holdings; newer accounts no longer list them.
-
3.8%
All subsidiaries, including indirect ones 2
Companies in which this company or one of its subsidiaries holds more than half, or which it consolidates according to the LEI register.
A.T.I.S.S. 100%1 subsidiary
- PRECICAL 96.19%
According to the 2025 annual accounts of EMMA CONCEPT and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
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Of 11,577 companies in sector 71121 we hold annual accounts for 6,570. 4,800 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded31-12-2013
Fiscal year end31-12
Activities, NACEBEL 2025
71121Engineering and related technical consultancy, excluding land surveyors
22240Manufacture of rubber and plastic products
22260Manufacture of rubber and plastic products
25110Manufacture of metal structures and parts of structures
64210Activities of holding companies
70200Business and other management consultancy
Contact
E-mail
precical@precical.beEsneux
Phone
0497/44.03.53Esneux
E-invoicing
Reachable via Peppol
Peppol ID
0208:0543710140
Also
9925:BE0543710140
Registered
12-01-2026
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.