EMA CONCEPT: what changed
EMA CONCEPT
Largest movements
- Receivables within one year +€39,633
up €39,633 (+134%), from €29,482 to €69,116
of which Trade receivables: +€19,981
- Cash -€2,518
down €2,518 (-78.9%), from €3,190 to €672
mainly Receivables within one year (-€39,633) and Trade debts (-€4,139)
- Profit (loss) carried forward +€29,898
up €29,898 (+165%), from €18,156 to €48,054
- Tax, wage and social debts +€11,877
up €11,877 (+259%), from €4,585 to €16,462
of which Taxes: +€10,341
- Trade debts -€4,139
down €4,139 (-82.2%), from €5,034 to €895
- Gross operating margin +€16,826
up €16,826 (+74.7%), from €22,512 to €39,337
- Taxes +€5,756
up €5,756 (+126%), from €4,585 to €10,341
- Financial income +€1,193
up €1,193 (+258%), from €463 to €1,656
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,775 | €70,411 | +€37,636 | +115% |
| Fixed assets | 21/28 | - | €539 | +€539 | |
| Tangible fixed assets | 22/27 | - | €539 | +€539 | |
| Plant, machinery and equipment | 23 | - | €539 | +€539 | |
| Current assets | 29/58 | €32,775 | €69,872 | +€37,097 | +113% |
| Amounts receivable within one year | 40/41 | €29,482 | €69,116 | +€39,633 | +134% |
| Trade receivables | 40 | €10,474 | €30,456 | +€19,981 | +191% |
| Other amounts receivable | 41 | €19,008 | €38,660 | +€19,652 | +103% |
| Cash at bank and in hand | 54/58 | €3,190 | €672 | -€2,518 | -78.9% |
| Deferred charges and accrued income | 490/1 | €103 | €84 | -€19 | -18.0% |
| Total equity and liabilities | 10/49 | €32,775 | €70,411 | +€37,636 | +115% |
| Equity | 10/15 | €23,156 | €53,054 | +€29,898 | +129% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,156 | €48,054 | +€29,898 | +165% |
| Amounts payable | 17/49 | €9,619 | €17,357 | +€7,738 | +80.4% |
| Amounts payable within one year | 42/48 | €9,619 | €17,357 | +€7,738 | +80.4% |
| Trade debts | 44 | €5,034 | €895 | -€4,139 | -82.2% |
| Suppliers | 440/4 | €5,034 | €895 | -€4,139 | -82.2% |
| Taxes, remuneration and social security | 45 | €4,585 | €16,462 | +€11,877 | +259% |
| Taxes | 450/3 | €4,585 | €14,926 | +€10,341 | +226% |
| Remuneration and social security | 454/9 | - | €1,536 | +€1,536 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €260 | +€260 | |
| Other operating charges | 640/8 | €184 | €401 | +€217 | +118% |
| Gross operating margin | 9900 | €22,512 | €39,337 | +€16,826 | +74.7% |
| Operating profit (loss) | 9901 | €22,328 | €38,677 | +€16,349 | +73.2% |
| Financial income | 75/76B | €463 | €1,656 | +€1,193 | +258% |
| Recurring financial income | 75 | €463 | €1,656 | +€1,193 | +258% |
| Financial charges | 65/66B | €50 | €94 | +€43 | +85.8% |
| Recurring financial charges | 65 | €50 | €94 | +€43 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €22,741 | €40,239 | +€17,498 | +76.9% |
| Income taxes | 67/77 | €4,585 | €10,341 | +€5,756 | +126% |
| Profit (loss) for the period | 9904 | €18,156 | €29,898 | +€11,743 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,156 | €29,898 | +€11,743 | +64.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.