eMBee IT: what changed
Two fiscal 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.
eMBee IT
Largest movements
- Cash +€8,335
up €8,335 (+22.5%), from €37,007 to €45,342
mainly Other debts (+€23,560) and Net result for the year (+€9,900)
- Tangible fixed assets -€881
down €881 (-13.9%), from €6,357 to €5,476
of which Plant, machinery and equipment: -€1,095
- Receivables within one year +€763
up €763 (+4.8%), from €15,875 to €16,638
of which Other amounts receivable: +€530
- Other debts +€23,560
up €23,560 (+974.9%), from €2,417 to €25,977
- Reserves -€14,100
down €14,100 (-31.0%), from €45,534 to €31,435
- Tax, wage and social debts -€1,411
down €1,411 (-17.0%), from €8,297 to €6,885
- Gross operating margin -€17,784
down €17,784 (-49.0%), from €36,330 to €18,546
- Taxes -€3,783
down €3,783 (-40.9%), from €9,253 to €5,470
- Depreciation +€1,094
up €1,094 (+109.5%), from €999 to €2,093
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.
Cash bridge derived
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 | €63,517 | €71,510 | +€7,993 | +12.6% |
| Fixed assets | 21/28 | €6,357 | €5,476 | -€881 | -13.9% |
| Tangible fixed assets | 22/27 | €6,357 | €5,476 | -€881 | -13.9% |
| Plant, machinery and equipment | 23 | €4,977 | €3,882 | -€1,095 | -22.0% |
| Furniture and vehicles | 24 | €1,381 | €1,594 | +€213 | +15.4% |
| Current assets | 29/58 | €57,159 | €66,034 | +€8,874 | +15.5% |
| Amounts receivable within one year | 40/41 | €15,875 | €16,638 | +€763 | +4.8% |
| Trade receivables | 40 | €15,875 | €16,108 | +€233 | +1.5% |
| Other amounts receivable | 41 | - | €530 | +€530 | |
| Cash at bank and in hand | 54/58 | €37,007 | €45,342 | +€8,335 | +22.5% |
| Deferred charges and accrued income | 490/1 | €4,278 | €4,053 | -€224 | -5.2% |
| Total equity and liabilities | 10/49 | €63,517 | €71,510 | +€7,993 | +12.6% |
| Equity | 10/15 | €50,534 | €36,435 | -€14,100 | -27.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,534 | €31,435 | -€14,100 | -31.0% |
| Distributable reserves | 133 | €45,534 | €31,435 | -€14,100 | -31.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,982 | €35,075 | +€22,092 | +170.2% |
| Amounts payable within one year | 42/48 | €12,652 | €35,075 | +€22,422 | +177.2% |
| Trade debts | 44 | €1,939 | €2,213 | +€274 | +14.1% |
| Suppliers | 440/4 | €1,939 | €2,213 | +€274 | +14.1% |
| Taxes, remuneration and social security | 45 | €8,297 | €6,885 | -€1,411 | -17.0% |
| Taxes | 450/3 | €8,297 | €6,885 | -€1,411 | -17.0% |
| Other amounts payable | 47/48 | €2,417 | €25,977 | +€23,560 | +974.9% |
| Accrued charges and deferred income | 492/3 | €330 | €0 | -€330 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €999 | €2,093 | +€1,094 | +109.5% |
| Other operating charges | 640/8 | €834 | €913 | +€79 | +9.4% |
| Gross operating margin | 9900 | €36,330 | €18,546 | -€17,784 | -49.0% |
| Operating profit (loss) | 9901 | €34,497 | €15,540 | -€18,957 | -55.0% |
| Financial charges | 65/66B | €65 | €169 | +€104 | +159.0% |
| Recurring financial charges | 65 | €65 | €169 | +€104 | +159.0% |
| Profit (loss) for the period before taxes | 9903 | €34,431 | €15,370 | -€19,061 | -55.4% |
| Income taxes | 67/77 | €9,253 | €5,470 | -€3,783 | -40.9% |
| Profit (loss) for the period | 9904 | €25,178 | €9,900 | -€15,278 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,178 | €9,900 | -€15,278 | -60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.