E.M.I.V. CONSULTANCY: 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.
E.M.I.V. CONSULTANCY
Largest movements
- Cash +€33,490
up €33,490 (+82.8%), from €40,468 to €73,958
mainly Net result for the year (+€43,185) and Tax, wage and social debts (+€20,594)
- Receivables within one year +€21,004
up €21,004 (+103%), from €20,411 to €41,414
of which Other amounts receivable: +€11,046
- Deferred charges and accrued income +€8,685
up €8,685 (+412%), from €2,108 to €10,792
- Tangible fixed assets +€6,557
up €6,557 (+228%), from €2,877 to €9,434
- Profit (loss) carried forward +€43,185
up €43,185 (+133%), from €32,588 to €75,773
- Tax, wage and social debts +€20,594
up €20,594 (+95.7%), from €21,513 to €42,107
- Trade debts +€10,134
up €10,134 (+492%), from €2,061 to €12,195
- Accrued charges and deferred income -€2,686
down €2,686 (-83.7%), from €3,210 to €524
- Other debts -€1,491
no longer reported in 2025 (was €1,491)
- Gross operating margin +€22,705
up €22,705 (+51.9%), from €43,741 to €66,446
- Taxes +€5,245
up €5,245 (+56.5%), from €9,279 to €14,524
- Other operating charges +€3,301
up €3,301 (+2,845%), from €116 to €3,417
- Depreciation +€935
up €935 (+67.0%), from €1,395 to €2,330
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 | €65,864 | €135,599 | +€69,736 | +106% |
| Fixed assets | 21/28 | €2,877 | €9,434 | +€6,557 | +228% |
| Tangible fixed assets | 22/27 | €2,877 | €9,434 | +€6,557 | +228% |
| Furniture and vehicles | 24 | €2,877 | €9,434 | +€6,557 | +228% |
| Current assets | 29/58 | €62,987 | €126,165 | +€63,178 | +100% |
| Amounts receivable within one year | 40/41 | €20,411 | €41,414 | +€21,004 | +103% |
| Trade receivables | 40 | €20,411 | €30,368 | +€9,958 | +48.8% |
| Other amounts receivable | 41 | - | €11,046 | +€11,046 | |
| Cash at bank and in hand | 54/58 | €40,468 | €73,958 | +€33,490 | +82.8% |
| Deferred charges and accrued income | 490/1 | €2,108 | €10,792 | +€8,685 | +412% |
| Total equity and liabilities | 10/49 | €65,864 | €135,599 | +€69,736 | +106% |
| Equity | 10/15 | €37,588 | €80,773 | +€43,185 | +115% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,588 | €75,773 | +€43,185 | +133% |
| Amounts payable | 17/49 | €28,275 | €54,826 | +€26,551 | +93.9% |
| Amounts payable within one year | 42/48 | €25,065 | €54,302 | +€29,237 | +117% |
| Trade debts | 44 | €2,061 | €12,195 | +€10,134 | +492% |
| Suppliers | 440/4 | €2,061 | €12,195 | +€10,134 | +492% |
| Taxes, remuneration and social security | 45 | €21,513 | €42,107 | +€20,594 | +95.7% |
| Taxes | 450/3 | €21,513 | €42,107 | +€20,594 | +95.7% |
| Other amounts payable | 47/48 | €1,491 | - | -€1,491 | |
| Accrued charges and deferred income | 492/3 | €3,210 | €524 | -€2,686 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,395 | €2,330 | +€935 | +67.0% |
| Other operating charges | 640/8 | €116 | €3,417 | +€3,301 | +2,845% |
| Gross operating margin | 9900 | €43,741 | €66,446 | +€22,705 | +51.9% |
| Operating profit (loss) | 9901 | €42,230 | €60,700 | +€18,470 | +43.7% |
| Financial income | 75/76B | €6 | €320 | +€314 | +5,136% |
| Recurring financial income | 75 | €6 | €320 | +€314 | +5,136% |
| Financial charges | 65/66B | €3,127 | €3,311 | +€184 | +5.9% |
| Recurring financial charges | 65 | €3,127 | €3,311 | +€184 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €39,109 | €57,709 | +€18,599 | +47.6% |
| Income taxes | 67/77 | €9,279 | €14,524 | +€5,245 | +56.5% |
| Profit (loss) for the period | 9904 | €29,830 | €43,185 | +€13,354 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,830 | €43,185 | +€13,354 | +44.8% |
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 23 October 2026 via checked.be.