EMA BUILDING: 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.
EMA BUILDING
Largest movements
- Receivables within one year +€32,054
up €32,054 (+57.8%), from €55,503 to €87,557
of which Other amounts receivable: +€47,175
- Cash +€25,683
up €25,683 (+12,643%), from €203 to €25,886
mainly Net result for the year (+€47,919) and Tax, wage and social debts (+€12,291)
- Profit (loss) carried forward +€47,919
up €47,919 (+120%), from €40,029 to €87,948
- Tax, wage and social debts +€12,291
up €12,291 (+101%), from €12,113 to €24,403
of which Taxes: +€10,367
- Trade debts -€1,812
down €1,812 (-56.7%), from €3,193 to €1,381
- Gross operating margin +€88,584
up €88,584 (+260%), from €34,021 to €122,605
- Staff costs +€47,756
new in 2025: €47,756
- Other operating charges +€7,640
up €7,640 (+459%), from €1,664 to €9,304
- Taxes +€7,513
up €7,513 (+84.7%), from €8,873 to €16,386
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 | €57,335 | €115,733 | +€58,398 | +102% |
| Fixed assets | 21/28 | €734 | €1,822 | +€1,087 | +148% |
| Tangible fixed assets | 22/27 | €734 | €1,822 | +€1,087 | +148% |
| Plant, machinery and equipment | 23 | - | €142 | +€142 | |
| Furniture and vehicles | 24 | €734 | €1,680 | +€946 | +129% |
| Current assets | 29/58 | €56,600 | €113,911 | +€57,311 | +101% |
| Amounts receivable within one year | 40/41 | €55,503 | €87,557 | +€32,054 | +57.8% |
| Trade receivables | 40 | €27,674 | €12,553 | -€15,121 | -54.6% |
| Other amounts receivable | 41 | €27,829 | €75,004 | +€47,175 | +170% |
| Cash at bank and in hand | 54/58 | €203 | €25,886 | +€25,683 | +12,643% |
| Deferred charges and accrued income | 490/1 | €894 | €469 | -€426 | -47.6% |
| Total equity and liabilities | 10/49 | €57,335 | €115,733 | +€58,398 | +102% |
| Equity | 10/15 | €42,029 | €89,948 | +€47,919 | +114% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,029 | €87,948 | +€47,919 | +120% |
| Amounts payable | 17/49 | €15,306 | €25,785 | +€10,479 | +68.5% |
| Amounts payable within one year | 42/48 | €15,306 | €25,785 | +€10,479 | +68.5% |
| Trade debts | 44 | €3,193 | €1,381 | -€1,812 | -56.7% |
| Suppliers | 440/4 | €3,193 | €1,381 | -€1,812 | -56.7% |
| Taxes, remuneration and social security | 45 | €12,113 | €24,403 | +€12,291 | +101% |
| Taxes | 450/3 | €12,113 | €22,480 | +€10,367 | +85.6% |
| Remuneration and social security | 454/9 | - | €1,924 | +€1,924 | |
| Remuneration, social security and pensions | 62 | - | €47,756 | +€47,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €885 | +€319 | +56.3% |
| Other operating charges | 640/8 | €1,664 | €9,304 | +€7,640 | +459% |
| Gross operating margin | 9900 | €34,021 | €122,605 | +€88,584 | +260% |
| Operating profit (loss) | 9901 | €31,791 | €64,660 | +€32,869 | +103% |
| Financial income | 75/76B | €18 | €9 | -€9 | -50.0% |
| Recurring financial income | 75 | €18 | €9 | -€9 | -50.0% |
| Financial charges | 65/66B | €279 | €364 | +€85 | +30.6% |
| Recurring financial charges | 65 | €279 | €364 | +€85 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €31,530 | €64,305 | +€32,775 | +104% |
| Income taxes | 67/77 | €8,873 | €16,386 | +€7,513 | +84.7% |
| Profit (loss) for the period | 9904 | €22,657 | €47,919 | +€25,262 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €22,657 | €47,919 | +€25,262 | +111% |
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 15 October 2026 via checked.be.