EMBRECHTS KLINKERWERKEN: what changed
EMBRECHTS KLINKERWERKEN
Largest movements
- Cash +€96,872
up €96,872 (+65.6%), from €147,733 to €244,605
mainly Net result for the year (+€52,702) and Depreciation (+€29,007)
- Tangible fixed assets -€26,867
down €26,867 (-28.3%), from €95,025 to €68,158
of which Land and buildings: -€17,256
- Receivables within one year -€24,993
down €24,993 (-54.3%), from €45,988 to €20,995
of which Trade receivables: -€21,526
- Reserves +€52,702
up €52,702 (+22.0%), from €239,131 to €291,833
of which Distributable reserves: +€52,702
- Trade debts -€8,972
down €8,972 (-46.2%), from €19,437 to €10,465
- Tax, wage and social debts +€8,069
up €8,069 (+287%), from €2,813 to €10,882
of which Remuneration and social security: +€4,511
- Other debts -€6,787
down €6,787 (-64.2%), from €10,565 to €3,779
- Gross operating margin +€16,222
up €16,222 (+18.0%), from €90,243 to €106,465
- Taxes +€3,739
up €3,739 (+21.0%), from €17,813 to €21,552
- Depreciation +€3,713
up €3,713 (+14.7%), from €25,294 to €29,007
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,746 | €336,758 | +€45,012 | +15.4% |
| Fixed assets | 21/28 | €95,025 | €68,158 | -€26,867 | -28.3% |
| Tangible fixed assets | 22/27 | €95,025 | €68,158 | -€26,867 | -28.3% |
| Land and buildings | 22 | €36,324 | €19,068 | -€17,256 | -47.5% |
| Plant, machinery and equipment | 23 | €32,227 | €28,581 | -€3,646 | -11.3% |
| Furniture and vehicles | 24 | €26,474 | €20,509 | -€5,965 | -22.5% |
| Current assets | 29/58 | €196,721 | €268,600 | +€71,879 | +36.5% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,988 | €20,995 | -€24,993 | -54.3% |
| Trade receivables | 40 | €39,627 | €18,100 | -€21,526 | -54.3% |
| Other amounts receivable | 41 | €6,362 | €2,895 | -€3,467 | -54.5% |
| Cash at bank and in hand | 54/58 | €147,733 | €244,605 | +€96,872 | +65.6% |
| Total equity and liabilities | 10/49 | €291,746 | €336,758 | +€45,012 | +15.4% |
| Equity | 10/15 | €258,931 | €311,633 | +€52,702 | +20.4% |
| Contributions | 10/11 | €19,800 | €19,800 | = | 0.0% |
| Contributions outside capital | 11 | €19,800 | €19,800 | = | 0.0% |
| Other | 1109/19 | €19,800 | €19,800 | = | 0.0% |
| Reserves | 13 | €239,131 | €291,833 | +€52,702 | +22.0% |
| Non-distributable reserves | 130/1 | €1,980 | €1,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,980 | €1,980 | = | 0.0% |
| Distributable reserves | 133 | €237,151 | €289,853 | +€52,702 | +22.2% |
| Amounts payable | 17/49 | €32,815 | €25,126 | -€7,690 | -23.4% |
| Amounts payable within one year | 42/48 | €32,815 | €25,126 | -€7,690 | -23.4% |
| Trade debts | 44 | €19,437 | €10,465 | -€8,972 | -46.2% |
| Suppliers | 440/4 | €19,437 | €10,465 | -€8,972 | -46.2% |
| Taxes, remuneration and social security | 45 | €2,813 | €10,882 | +€8,069 | +287% |
| Taxes | 450/3 | €2,813 | €6,372 | +€3,558 | +126% |
| Remuneration and social security | 454/9 | - | €4,511 | +€4,511 | |
| Other amounts payable | 47/48 | €10,565 | €3,779 | -€6,787 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,294 | €29,007 | +€3,713 | +14.7% |
| Other operating charges | 640/8 | €3,958 | €4,413 | +€454 | +11.5% |
| Gross operating margin | 9900 | €90,243 | €106,465 | +€16,222 | +18.0% |
| Operating profit (loss) | 9901 | €60,991 | €73,045 | +€12,054 | +19.8% |
| Financial income | 75/76B | €1,105 | €1,261 | +€157 | +14.2% |
| Recurring financial income | 75 | €1,105 | €1,261 | +€157 | +14.2% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €62,095 | €74,254 | +€12,158 | +19.6% |
| Income taxes | 67/77 | €17,813 | €21,552 | +€3,739 | +21.0% |
| Profit (loss) for the period | 9904 | €44,282 | €52,702 | +€8,420 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,282 | €52,702 | +€8,420 | +19.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.