E.M.K. CONSULTING: what changed
E.M.K. CONSULTING
Largest movements
- Receivables within one year +€38,039
up €38,039 (+37.3%), from €101,999 to €140,038
of which Other amounts receivable: +€32,180
- Cash -€3,854
down €3,854 (-77.7%), from €4,960 to €1,106
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€38,039)
- Tangible fixed assets -€1,831
down €1,831 (-36.7%), from €4,987 to €3,156
- Other debts +€41,867
up €41,867 (+6,283%), from €666 to €42,533
- Profit (loss) carried forward -€26,247
down €26,247 (-29.5%), from €88,871 to €62,624
- Tax, wage and social debts +€9,899
up €9,899 (+39.2%), from €25,239 to €35,139
of which Taxes: +€6,899
- Trade debts +€7,784
up €7,784 (+4,614%), from €169 to €7,952
- Gross operating margin -€9,314
down €9,314 (-19.9%), from €46,900 to €37,586
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,946 | €151,248 | +€33,302 | +28.2% |
| Fixed assets | 21/28 | €10,987 | €9,156 | -€1,831 | -16.7% |
| Tangible fixed assets | 22/27 | €4,987 | €3,156 | -€1,831 | -36.7% |
| Furniture and vehicles | 24 | €4,987 | €3,156 | -€1,831 | -36.7% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €106,958 | €142,092 | +€35,133 | +32.8% |
| Amounts receivable within one year | 40/41 | €101,999 | €140,038 | +€38,039 | +37.3% |
| Trade receivables | 40 | - | €5,859 | +€5,859 | |
| Other amounts receivable | 41 | €101,999 | €134,179 | +€32,180 | +31.5% |
| Cash at bank and in hand | 54/58 | €4,960 | €1,106 | -€3,854 | -77.7% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €117,946 | €151,248 | +€33,302 | +28.2% |
| Equity | 10/15 | €91,871 | €65,624 | -€26,247 | -28.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,871 | €62,624 | -€26,247 | -29.5% |
| Amounts payable | 17/49 | €26,075 | €85,624 | +€59,550 | +228% |
| Amounts payable within one year | 42/48 | €26,075 | €85,624 | +€59,550 | +228% |
| Trade debts | 44 | €169 | €7,952 | +€7,784 | +4,614% |
| Suppliers | 440/4 | €169 | €7,952 | +€7,784 | +4,614% |
| Taxes, remuneration and social security | 45 | €25,239 | €35,139 | +€9,899 | +39.2% |
| Taxes | 450/3 | €25,239 | €32,139 | +€6,899 | +27.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €666 | €42,533 | +€41,867 | +6,283% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,233 | €4,380 | +€147 | +3.5% |
| Other operating charges | 640/8 | €340 | €542 | +€202 | +59.3% |
| Gross operating margin | 9900 | €46,900 | €37,586 | -€9,314 | -19.9% |
| Operating profit (loss) | 9901 | €42,326 | €32,664 | -€9,662 | -22.8% |
| Financial charges | 65/66B | €129 | €152 | +€23 | +18.2% |
| Recurring financial charges | 65 | €129 | €152 | +€23 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €42,198 | €32,512 | -€9,686 | -23.0% |
| Income taxes | 67/77 | €9,110 | €8,759 | -€351 | -3.9% |
| Profit (loss) for the period | 9904 | €33,087 | €23,753 | -€9,335 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,087 | €23,753 | -€9,335 | -28.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.