EM Traiteur: what changed
Two fiscal 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.
EM Traiteur
Largest movements
- Deferred charges and accrued income +€8,541
new in 2025: €8,541
- Receivables within one year +€8,137
up €8,137 (+122.8%), from €6,625 to €14,762
of which Trade receivables: +€7,484
- Cash -€5,482
down €5,482 (-32.0%), from €17,120 to €11,638
mainly Investment in fixed assets (net) (-€11,485) and Trade debts (-€9,428)
- Intangible fixed assets -€1,849
down €1,849 (-23.0%), from €8,045 to €6,196
- Tangible fixed assets +€1,765
up €1,765 (+7.2%), from €24,512 to €26,277
of which Plant, machinery and equipment: +€2,326
- Profit (loss) carried forward +€10,624
up €10,624 (+46.9%), from €22,641 to €33,265
- Trade debts -€9,428
down €9,428 (-64.3%), from €14,666 to €5,238
- Other debts +€6,148
up €6,148 (+143.2%), from €4,294 to €10,442
- Debts after one year +€3,712
new in 2025: €3,712
- Current portion of long-term debt -€3,382
down €3,382 (-56.4%), from €6,000 to €2,618
- Staff costs +€14,030
up €14,030 (+51.1%), from €27,449 to €41,479
- Taxes -€4,006
down €4,006 (-59.4%), from €6,744 to €2,739
- Depreciation +€3,286
up €3,286 (+39.7%), from €8,283 to €11,569
- Gross operating margin +€2,572
up €2,572 (+3.9%), from €66,428 to €69,000
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 | €56,760 | €68,322 | +€11,561 | +20.4% |
| Fixed assets | 21/28 | €32,838 | €32,754 | -€84 | -0.3% |
| Intangible fixed assets | 21 | €8,045 | €6,196 | -€1,849 | -23.0% |
| Tangible fixed assets | 22/27 | €24,512 | €26,277 | +€1,765 | +7.2% |
| Plant, machinery and equipment | 23 | €7,052 | €9,378 | +€2,326 | +33.0% |
| Furniture and vehicles | 24 | €17,460 | €15,513 | -€1,947 | -11.2% |
| Other tangible fixed assets | 26 | - | €1,386 | +€1,386 | |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €23,922 | €35,568 | +€11,646 | +48.7% |
| Stocks and contracts in progress | 3 | €177 | €628 | +€450 | +253.9% |
| Stocks | 30/36 | €177 | €628 | +€450 | +253.9% |
| Amounts receivable within one year | 40/41 | €6,625 | €14,762 | +€8,137 | +122.8% |
| Trade receivables | 40 | €6,625 | €14,110 | +€7,484 | +113.0% |
| Other amounts receivable | 41 | - | €652 | +€652 | |
| Cash at bank and in hand | 54/58 | €17,120 | €11,638 | -€5,482 | -32.0% |
| Deferred charges and accrued income | 490/1 | - | €8,541 | +€8,541 | |
| Total equity and liabilities | 10/49 | €56,760 | €68,322 | +€11,561 | +20.4% |
| Equity | 10/15 | €25,641 | €36,265 | +€10,624 | +41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,641 | €33,265 | +€10,624 | +46.9% |
| Amounts payable | 17/49 | €31,119 | €32,056 | +€937 | +3.0% |
| Amounts payable after more than one year | 17 | - | €3,712 | +€3,712 | |
| Financial debts | 170/4 | - | €3,712 | +€3,712 | |
| Amounts payable within one year | 42/48 | €30,619 | €27,095 | -€3,524 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €2,618 | -€3,382 | -56.4% |
| Trade debts | 44 | €14,666 | €5,238 | -€9,428 | -64.3% |
| Suppliers | 440/4 | €14,666 | €5,238 | -€9,428 | -64.3% |
| Taxes, remuneration and social security | 45 | €5,660 | €8,797 | +€3,138 | +55.4% |
| Taxes | 450/3 | €1,232 | €2,029 | +€797 | +64.7% |
| Remuneration and social security | 454/9 | €4,428 | €6,768 | +€2,341 | +52.9% |
| Other amounts payable | 47/48 | €4,294 | €10,442 | +€6,148 | +143.2% |
| Accrued charges and deferred income | 492/3 | €500 | €1,250 | +€750 | +150.0% |
| Remuneration, social security and pensions | 62 | €27,449 | €41,479 | +€14,030 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,283 | €11,569 | +€3,286 | +39.7% |
| Other operating charges | 640/8 | €113 | €598 | +€485 | +431.4% |
| Gross operating margin | 9900 | €66,428 | €69,000 | +€2,572 | +3.9% |
| Operating profit (loss) | 9901 | €30,583 | €15,354 | -€15,229 | -49.8% |
| Financial income | 75/76B | €493 | €1 | -€492 | -99.7% |
| Recurring financial income | 75 | €493 | €1 | -€492 | -99.7% |
| Financial charges | 65/66B | €1,691 | €1,992 | +€301 | +17.8% |
| Recurring financial charges | 65 | €1,691 | €1,992 | +€301 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €29,385 | €13,363 | -€16,022 | -54.5% |
| Income taxes | 67/77 | €6,744 | €2,739 | -€4,006 | -59.4% |
| Profit (loss) for the period | 9904 | €22,641 | €10,624 | -€12,017 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,641 | €10,624 | -€12,017 | -53.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.