EMA CARE: 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 CARE
Largest movements
- Receivables within one year +€25,134
up €25,134 (+145%), from €17,294 to €42,428
- Tangible fixed assets +€20,523
up €20,523 (+5,235%), from €392 to €20,915
of which Other tangible fixed assets: +€20,786
- Cash -€6,311
down €6,311 (-94.0%), from €6,715 to €404
mainly Receivables within one year (-€25,134) and Investment in fixed assets (net) (-€22,420)
- Reserves +€26,300
up €26,300 (+258%), from €10,200 to €36,500
of which Distributable reserves: +€26,300
- Tax, wage and social debts +€10,000
up €10,000 (+250%), from €4,000 to €14,000
- Other debts +€3,000
new in 2025: €3,000
- Gross operating margin +€28,424
up €28,424 (+167%), from €17,027 to €45,451
- Taxes +€11,465
up €11,465 (+187%), from €6,145 to €17,610
- Other operating charges -€2,384
down €2,384 (-68.8%), from €3,465 to €1,081
- Depreciation +€1,526
up €1,526 (+411%), from €371 to €1,897
- Financial income +€809
up €809 (+98.9%), from €818 to €1,627
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 | €24,401 | €63,747 | +€39,346 | +161% |
| Fixed assets | 21/28 | €392 | €20,915 | +€20,523 | +5,235% |
| Tangible fixed assets | 22/27 | €392 | €20,915 | +€20,523 | +5,235% |
| Furniture and vehicles | 24 | €392 | €129 | -€263 | -67.1% |
| Other tangible fixed assets | 26 | - | €20,786 | +€20,786 | |
| Current assets | 29/58 | €24,009 | €42,832 | +€18,823 | +78.4% |
| Amounts receivable within one year | 40/41 | €17,294 | €42,428 | +€25,134 | +145% |
| Other amounts receivable | 41 | €17,294 | €42,428 | +€25,134 | +145% |
| Cash at bank and in hand | 54/58 | €6,715 | €404 | -€6,311 | -94.0% |
| Total equity and liabilities | 10/49 | €24,401 | €63,747 | +€39,346 | +161% |
| Equity | 10/15 | €20,401 | €46,747 | +€26,346 | +129% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,200 | €36,500 | +€26,300 | +258% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €36,300 | +€26,300 | +263% |
| Profit (loss) carried forward | 14 | €8,201 | €8,247 | +€46 | +0.6% |
| Amounts payable | 17/49 | €4,000 | €17,000 | +€13,000 | +325% |
| Amounts payable within one year | 42/48 | €4,000 | €17,000 | +€13,000 | +325% |
| Taxes, remuneration and social security | 45 | €4,000 | €14,000 | +€10,000 | +250% |
| Taxes | 450/3 | €4,000 | €14,000 | +€10,000 | +250% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €1,897 | +€1,526 | +411% |
| Other operating charges | 640/8 | €3,465 | €1,081 | -€2,384 | -68.8% |
| Gross operating margin | 9900 | €17,027 | €45,451 | +€28,424 | +167% |
| Operating profit (loss) | 9901 | €13,191 | €42,473 | +€29,282 | +222% |
| Financial income | 75/76B | €818 | €1,627 | +€809 | +98.9% |
| Recurring financial income | 75 | €818 | €1,627 | +€809 | +98.9% |
| Financial charges | 65/66B | €104 | €144 | +€40 | +38.5% |
| Recurring financial charges | 65 | €104 | €144 | +€40 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €13,905 | €43,956 | +€30,051 | +216% |
| Income taxes | 67/77 | €6,145 | €17,610 | +€11,465 | +187% |
| Profit (loss) for the period | 9904 | €7,760 | €26,346 | +€18,586 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €7,760 | €26,346 | +€18,586 | +240% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.