E.M.V.: what changed
What changed
E.M.V.
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€395,283
2024 · €389,582+€5,701
Equity
€1.8m
2024 · €1.7m+€75,283
Cash
€43,967
2024 · €18,876+€25,091
Balance sheet total
€7.4m
2024 · €7.4m+€66,335
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€155,751
down €155,751 (-21.3%), from €730,103 to €574,352
of which Financial debts: -€155,751
- Short-term financial debts +€130,000
up €130,000 (+10.7%), from €1.2m to €1.4m
- Trade debts -€118,447
down €118,447 (-6.8%), from €1.8m to €1.6m
- Other debts +€113,801
up €113,801 (+9.0%), from €1.3m to €1.4m
- Reserves +€75,283
up €75,283 (+4.5%), from €1.7m to €1.7m
of which Distributable reserves: +€75,283
Income statement
- Turnover +€611,542
up €611,542 (+4.8%), from €12.8m to €13.4m
- Goods and materials +€481,424
up €481,424 (+4.9%), from €9.8m to €10.3m
of which Purchases: +€851,424
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.
Result 2024
€389,582
Turnover
+€611,542
Other operating income
-€4,320
Goods and materials
-€481,424
Services and other goods
+€35,522
Staff costs
-€116,966
Depreciation
+€21,737
Write-downs
-€5,932
Other operating charges
-€17,570
Other operating items
-€9,623
Financial income
+€14,355
Financial charges
+€735
Taxes
-€42,354
Result 2025
€395,283
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€514,987
Investment
-€136,621
Financing
-€353,275
Cash 2024
€18,876
From operations (derived)
+€514,987
Net result for the year
+€395,283
Depreciation
+€155,717
Stocks and contracts
-€15,000
Receivables within one year
-€36,275
Deferred charges and accrued income
-€9,065
Trade debts
-€118,447
Tax, wage and social debts
+€32,545
Other debts
+€113,801
Accrued charges and deferred income
-€3,572
Investment (derived)
-€136,621
Investment in fixed assets (net)
-€136,621
Financing
-€353,275
Debts after one year
-€155,751
Current portion of long-term debt
-€7,523
Short-term financial debts
+€130,000
Contributions, distributions and other
-€320,000
Cash 2025
€43,967
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,354,156 | €7,420,492 | +€66,335 | +0.9% |
| Fixed assets | 21/28 | €754,142 | €735,046 | -€19,096 | -2.5% |
| Tangible fixed assets | 22/27 | €753,742 | €734,646 | -€19,096 | -2.5% |
| Land and buildings | 22 | €565,818 | €511,552 | -€54,266 | -9.6% |
| Plant, machinery and equipment | 23 | €39,057 | €69,581 | +€30,524 | +78.2% |
| Furniture and vehicles | 24 | €148,867 | €153,513 | +€4,646 | +3.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Other financial fixed assets | 284/8 | €400 | €400 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €6,600,015 | €6,685,446 | +€85,431 | +1.3% |
| Stocks and contracts in progress | 3 | €2,327,300 | €2,342,300 | +€15,000 | +0.6% |
| Stocks | 30/36 | €2,327,300 | €2,342,300 | +€15,000 | +0.6% |
| Goods purchased for resale | 34 | €2,327,300 | €2,342,300 | +€15,000 | +0.6% |
| Amounts receivable within one year | 40/41 | €4,248,282 | €4,284,557 | +€36,275 | +0.9% |
| Trade receivables | 40 | €2,618,287 | €2,521,942 | -€96,344 | -3.7% |
| Other amounts receivable | 41 | €1,629,995 | €1,762,615 | +€132,620 | +8.1% |
| Cash at bank and in hand | 54/58 | €18,876 | €43,967 | +€25,091 | +133% |
| Deferred charges and accrued income | 490/1 | €5,557 | €14,621 | +€9,065 | +163% |
| Total equity and liabilities | 10/49 | €7,354,156 | €7,420,492 | +€66,335 | +0.9% |
| Equity | 10/15 | €1,727,569 | €1,802,852 | +€75,283 | +4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,665,569 | €1,740,852 | +€75,283 | +4.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,223 | €18,223 | = | 0.0% |
| Distributable reserves | 133 | €1,641,146 | €1,716,429 | +€75,283 | +4.6% |
| Amounts payable | 17/49 | €5,626,587 | €5,617,640 | -€8,947 | -0.2% |
| Amounts payable after more than one year | 17 | €730,103 | €574,352 | -€155,751 | -21.3% |
| Financial debts | 170/4 | €430,103 | €274,352 | -€155,751 | -36.2% |
| Credit institutions | 173 | €430,103 | €274,352 | -€155,751 | -36.2% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,843,966 | €4,994,341 | +€150,376 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €163,275 | €155,751 | -€7,523 | -4.6% |
| Financial debts | 43 | €1,220,000 | €1,350,000 | +€130,000 | +10.7% |
| Credit institutions | 430/8 | €1,220,000 | €1,350,000 | +€130,000 | +10.7% |
| Trade debts | 44 | €1,751,875 | €1,633,428 | -€118,447 | -6.8% |
| Suppliers | 440/4 | €1,751,875 | €1,633,428 | -€118,447 | -6.8% |
| Taxes, remuneration and social security | 45 | €448,067 | €480,613 | +€32,545 | +7.3% |
| Taxes | 450/3 | €170,934 | €178,103 | +€7,169 | +4.2% |
| Remuneration and social security | 454/9 | €277,133 | €302,510 | +€25,377 | +9.2% |
| Other amounts payable | 47/48 | €1,260,748 | €1,374,549 | +€113,801 | +9.0% |
| Accrued charges and deferred income | 492/3 | €52,518 | €48,947 | -€3,572 | -6.8% |
| Operating income | 70/76A | €12,812,143 | €13,414,208 | +€602,065 | +4.7% |
| Turnover | 70 | €12,773,822 | €13,385,364 | +€611,542 | +4.8% |
| Own construction capitalised | 72 | €0 | - | = | |
| Other operating income | 74 | €32,164 | €27,844 | -€4,320 | -13.4% |
| Non-recurring operating income | 76A | €6,157 | €1,000 | -€5,157 | -83.8% |
| Operating charges | 60/66A | €12,298,549 | €12,867,649 | +€569,100 | +4.6% |
| Goods for resale, raw materials and consumables | 60 | €9,821,138 | €10,302,562 | +€481,424 | +4.9% |
| Purchases | 600/8 | €9,466,138 | €10,317,562 | +€851,424 | +9.0% |
| Change in stocks: decrease (increase) | 609 | €355,000 | -€15,000 | -€370,000 | |
| Services and other goods | 61 | €784,209 | €748,687 | -€35,522 | -4.5% |
| Remuneration, social security and pensions | 62 | €1,468,893 | €1,585,859 | +€116,966 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,454 | €155,717 | -€21,737 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,316 | -€8,384 | +€5,932 | +41.4% |
| Other operating charges | 640/8 | €61,171 | €78,741 | +€17,570 | +28.7% |
| Non-recurring operating charges | 66A | €0 | €4,466 | +€4,466 | |
| Operating profit (loss) | 9901 | €513,595 | €546,560 | +€32,965 | +6.4% |
| Financial income | 75/76B | €62,035 | €76,389 | +€14,355 | +23.1% |
| Recurring financial income | 75 | €62,035 | €76,389 | +€14,355 | +23.1% |
| Income from current assets | 751 | €58,558 | €69,735 | +€11,176 | +19.1% |
| Other financial income | 752/9 | €3,477 | €6,655 | +€3,178 | +91.4% |
| Financial charges | 65/66B | €171,343 | €170,608 | -€735 | -0.4% |
| Recurring financial charges | 65 | €171,343 | €170,608 | -€735 | -0.4% |
| Debt charges | 650 | €136,353 | €135,653 | -€701 | -0.5% |
| Other financial charges | 652/9 | €34,990 | €34,955 | -€35 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €404,286 | €452,341 | +€48,055 | +11.9% |
| Income taxes | 67/77 | €14,705 | €57,059 | +€42,354 | +288% |
| Taxes | 670/3 | €14,705 | €57,059 | +€42,354 | +288% |
| Profit (loss) for the period | 9904 | €389,582 | €395,283 | +€5,701 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €389,582 | €395,283 | +€5,701 | +1.5% |
Next steps
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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 5 November 2026 via checked.be.