E.M.S. GENERAL 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.
E.M.S. GENERAL SERVICES
Largest movements
- Receivables within one year -€72,142
down €72,142 (-39.4%), from €183,235 to €111,093
of which Other amounts receivable: -€45,642
- Trade debts -€72,311
down €72,311 (-92.3%), from €78,358 to €6,047
- Gross operating margin -€3,822
down €3,822 (-59.8%), from €6,387 to €2,565
- Taxes -€461
down €461 (-24.6%), from €1,873 to €1,412
- Other operating charges -€113
down €113 (-12.2%), from €926 to €813
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 | €186,001 | €114,472 | -€71,529 | -38.5% |
| Current assets | 29/58 | €186,001 | €114,472 | -€71,529 | -38.5% |
| Amounts receivable within one year | 40/41 | €183,235 | €111,093 | -€72,142 | -39.4% |
| Trade receivables | 40 | €65,000 | €38,500 | -€26,500 | -40.8% |
| Other amounts receivable | 41 | €118,235 | €72,593 | -€45,642 | -38.6% |
| Cash at bank and in hand | 54/58 | €2,142 | €3,379 | +€1,237 | +57.8% |
| Deferred charges and accrued income | 490/1 | €624 | - | -€624 | |
| Total equity and liabilities | 10/49 | €186,001 | €114,472 | -€71,529 | -38.5% |
| Equity | 10/15 | €37,330 | €37,413 | +€82 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,842 | €1,842 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,842 | €1,842 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,842 | €1,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,888 | €16,971 | +€82 | +0.5% |
| Amounts payable | 17/49 | €148,671 | €77,060 | -€71,611 | -48.2% |
| Amounts payable within one year | 42/48 | €148,671 | €77,060 | -€71,611 | -48.2% |
| Trade debts | 44 | €78,358 | €6,047 | -€72,311 | -92.3% |
| Suppliers | 440/4 | €78,358 | €6,047 | -€72,311 | -92.3% |
| Taxes, remuneration and social security | 45 | €308 | €308 | = | 0.0% |
| Taxes | 450/3 | €308 | €308 | = | 0.0% |
| Other amounts payable | 47/48 | €70,004 | €70,704 | +€700 | +1.0% |
| Other operating charges | 640/8 | €926 | €813 | -€113 | -12.2% |
| Gross operating margin | 9900 | €6,387 | €2,565 | -€3,822 | -59.8% |
| Operating profit (loss) | 9901 | €5,461 | €1,752 | -€3,709 | -67.9% |
| Financial income | 75/76B | €54 | €0 | -€54 | -99.9% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -99.9% |
| Financial charges | 65/66B | €226 | €258 | +€32 | +14.1% |
| Recurring financial charges | 65 | €226 | €258 | +€32 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €5,289 | €1,494 | -€3,795 | -71.8% |
| Income taxes | 67/77 | €1,873 | €1,412 | -€461 | -24.6% |
| Profit (loss) for the period | 9904 | €3,416 | €82 | -€3,334 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,416 | €82 | -€3,334 | -97.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.