E-MAS Consulting: 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-MAS Consulting
Largest movements
- Cash -€54,123
down €54,123 (-89.8%), from €60,270 to €6,148
mainly Advances received (-€21,739) and Trade debts (-€21,413)
- Tangible fixed assets +€19,224
new in 2025: €19,224
- Receivables within one year +€2,498
up €2,498 (+3.5%), from €70,953 to €73,451
of which Trade receivables: +€1,496
- Advances received -€21,739
down €21,739 (-100.0%), from €21,739 to €0
- Trade debts -€21,413
down €21,413 (-58.1%), from €36,861 to €15,449
- Reserves +€7,623
up €7,623 (+22.3%), from €34,155 to €41,778
- Tax, wage and social debts +€2,003
up €2,003 (+5.9%), from €34,241 to €36,244
of which Remuneration and social security: +€4,810
- Gross operating margin -€30,351
down €30,351 (-65.5%), from €46,343 to €15,992
- Taxes -€4,112
down €4,112 (-43.3%), from €9,496 to €5,384
- Financial charges +€1,379
up €1,379 (+472.7%), from €292 to €1,671
- Other operating charges -€1,359
down €1,359 (-56.6%), from €2,400 to €1,041
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.
Cash bridge derived
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 | €131,223 | €98,823 | -€32,400 | -24.7% |
| Fixed assets | 21/28 | - | €19,224 | +€19,224 | |
| Tangible fixed assets | 22/27 | - | €19,224 | +€19,224 | |
| Land and buildings | 22 | - | €19,224 | +€19,224 | |
| Current assets | 29/58 | €131,223 | €79,599 | -€51,625 | -39.3% |
| Amounts receivable within one year | 40/41 | €70,953 | €73,451 | +€2,498 | +3.5% |
| Trade receivables | 40 | €70,869 | €72,365 | +€1,496 | +2.1% |
| Other amounts receivable | 41 | €84 | €1,086 | +€1,002 | +1196.0% |
| Cash at bank and in hand | 54/58 | €60,270 | €6,148 | -€54,123 | -89.8% |
| Total equity and liabilities | 10/49 | €131,223 | €98,823 | -€32,400 | -24.7% |
| Equity | 10/15 | €37,155 | €44,778 | +€7,623 | +20.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,155 | €41,778 | +€7,623 | +22.3% |
| Distributable reserves | 133 | €34,155 | €41,778 | +€7,623 | +22.3% |
| Amounts payable | 17/49 | €94,068 | €54,045 | -€40,023 | -42.5% |
| Amounts payable within one year | 42/48 | €94,068 | €54,045 | -€40,023 | -42.5% |
| Trade debts | 44 | €36,861 | €15,449 | -€21,413 | -58.1% |
| Suppliers | 440/4 | €36,861 | €15,449 | -€21,413 | -58.1% |
| Advances received on contracts in progress | 46 | €21,739 | €0 | -€21,739 | -100.0% |
| Taxes, remuneration and social security | 45 | €34,241 | €36,244 | +€2,003 | +5.9% |
| Taxes | 450/3 | €34,241 | €31,434 | -€2,807 | -8.2% |
| Remuneration and social security | 454/9 | €0 | €4,810 | +€4,810 | |
| Other amounts payable | 47/48 | €1,228 | €2,352 | +€1,125 | +91.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €327 | +€327 | |
| Other operating charges | 640/8 | €2,400 | €1,041 | -€1,359 | -56.6% |
| Gross operating margin | 9900 | €46,343 | €15,992 | -€30,351 | -65.5% |
| Operating profit (loss) | 9901 | €43,943 | €14,625 | -€29,318 | -66.7% |
| Financial income | 75/76B | €1 | €54 | +€53 | +10284.6% |
| Recurring financial income | 75 | €1 | €54 | +€53 | +10284.6% |
| Financial charges | 65/66B | €292 | €1,671 | +€1,379 | +472.7% |
| Recurring financial charges | 65 | €292 | €1,671 | +€1,379 | +472.7% |
| Profit (loss) for the period before taxes | 9903 | €43,652 | €13,007 | -€30,644 | -70.2% |
| Income taxes | 67/77 | €9,496 | €5,384 | -€4,112 | -43.3% |
| Profit (loss) for the period | 9904 | €34,155 | €7,623 | -€26,532 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,155 | €7,623 | -€26,532 | -77.7% |
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 11 October 2026 via checked.be.