EMA CONSULTING SERVICES: 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 CONSULTING SERVICES
Largest movements
- Receivables within one year +€11,268
up €11,268 (+1.5%), from €769,686 to €780,953
of which Other amounts receivable: +€135,383
- Trade debts -€121,070
down €121,070 (-35.5%), from €341,506 to €220,437
- Profit (loss) carried forward +€95,684
up €95,684 (+25.9%), from €369,665 to €465,349
- Tax, wage and social debts +€34,824
up €34,824 (+52.3%), from €66,555 to €101,379
- Turnover +€76,791
up €76,791 (+97.0%), from €79,200 to €155,991
- Gross operating margin +€68,621
up €68,621 (+162%), from €42,436 to €111,056
- Taxes +€23,899
up €23,899 (+199%), from €11,989 to €35,888
- Financial income +€8,904
up €8,904 (+40.4%), from €22,042 to €30,947
- Financial charges +€4,989
up €4,989 (+532%), from €938 to €5,927
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €782,557 | €789,664 | +€7,107 | +0.9% |
| Fixed assets | 21/28 | €12,230 | €8,111 | -€4,120 | -33.7% |
| Tangible fixed assets | 22/27 | €12,230 | €8,111 | -€4,120 | -33.7% |
| Plant, machinery and equipment | 23 | €458 | €8,111 | +€7,653 | +1,670% |
| Furniture and vehicles | 24 | €11,772 | - | -€11,772 | |
| Current assets | 29/58 | €770,327 | €781,553 | +€11,227 | +1.5% |
| Amounts receivable within one year | 40/41 | €769,686 | €780,953 | +€11,268 | +1.5% |
| Trade receivables | 40 | €325,965 | €201,851 | -€124,115 | -38.1% |
| Other amounts receivable | 41 | €443,720 | €579,103 | +€135,383 | +30.5% |
| Cash at bank and in hand | 54/58 | €641 | €0 | -€641 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €600 | +€600 | |
| Total equity and liabilities | 10/49 | €782,557 | €789,664 | +€7,107 | +0.9% |
| Equity | 10/15 | €372,165 | €467,849 | +€95,684 | +25.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €369,665 | €465,349 | +€95,684 | +25.9% |
| Amounts payable | 17/49 | €410,393 | €321,816 | -€88,577 | -21.6% |
| Amounts payable within one year | 42/48 | €410,393 | €321,816 | -€88,577 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €2,331 | - | -€2,331 | |
| Trade debts | 44 | €341,506 | €220,437 | -€121,070 | -35.5% |
| Suppliers | 440/4 | €341,506 | €220,437 | -€121,070 | -35.5% |
| Taxes, remuneration and social security | 45 | €66,555 | €101,379 | +€34,824 | +52.3% |
| Taxes | 450/3 | €66,555 | €101,379 | +€34,824 | +52.3% |
| Turnover | 70 | €79,200 | €155,991 | +€76,791 | +97.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,855 | €46,230 | -€3,625 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €4,120 | +€331 | +8.7% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €42,436 | €111,056 | +€68,621 | +162% |
| Operating profit (loss) | 9901 | €38,647 | €106,552 | +€67,905 | +176% |
| Financial income | 75/76B | €22,042 | €30,947 | +€8,904 | +40.4% |
| Recurring financial income | 75 | €22,042 | €30,947 | +€8,904 | +40.4% |
| Financial charges | 65/66B | €938 | €5,927 | +€4,989 | +532% |
| Recurring financial charges | 65 | €938 | €5,927 | +€4,989 | +532% |
| Profit (loss) for the period before taxes | 9903 | €59,751 | €131,572 | +€71,821 | +120% |
| Income taxes | 67/77 | €11,989 | €35,888 | +€23,899 | +199% |
| Profit (loss) for the period | 9904 | €47,762 | €95,684 | +€47,922 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €47,762 | €95,684 | +€47,922 | +100% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.