EMA.TRADING: 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.TRADING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€502
down €502 (-10.3%), from -€4,850 to -€5,352
- Other debts +€350
up €350 (+9.1%), from €3,853 to €4,203
- Short-term financial debts +€232
up €232 (+1,365%), from €17 to €249
- Trade debts -€80
no longer reported in 2025 (was €80)
- Financial charges -€136
down €136 (-21.4%), from €638 to €502
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 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100 | €100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €100 | €100 | = | 0.0% |
| Equity | 10/15 | -€3,850 | -€4,352 | -€502 | -13.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,850 | -€5,352 | -€502 | -10.3% |
| Amounts payable | 17/49 | €3,950 | €4,452 | +€502 | +12.7% |
| Amounts payable within one year | 42/48 | €3,950 | €4,452 | +€502 | +12.7% |
| Financial debts | 43 | €17 | €249 | +€232 | +1,365% |
| Credit institutions | 430/8 | €17 | €249 | +€232 | +1,365% |
| Trade debts | 44 | €80 | - | -€80 | |
| Suppliers | 440/4 | €80 | - | -€80 | |
| Other amounts payable | 47/48 | €3,853 | €4,203 | +€350 | +9.1% |
| Financial charges | 65/66B | €638 | €502 | -€136 | -21.4% |
| Recurring financial charges | 65 | €638 | €502 | -€136 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€638 | -€502 | +€136 | +21.4% |
| Profit (loss) for the period | 9904 | -€638 | -€502 | +€136 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€638 | -€502 | +€136 | +21.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.