EMC CONSEIL: 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.
EMC CONSEIL
Largest movements
- Receivables within one year +€91,786
up €91,786 (+250.1%), from €36,696 to €128,482
of which Trade receivables: +€101,146
- Cash +€13,552
up €13,552 (+94.2%), from €14,380 to €27,932
mainly Other debts (+€101,897) and Trade debts (+€12,949)
- Other debts +€101,897
new in 2025: €101,897
- Short-term financial debts -€16,866
down €16,866 (-56.0%), from €30,096 to €13,230
- Trade debts +€12,949
up €12,949 (+1390.8%), from €931 to €13,880
- Profit (loss) carried forward +€7,909
up €7,909 (+125.1%), from €6,322 to €14,231
- Tax, wage and social debts -€1,769
down €1,769 (-50.5%), from €3,504 to €1,735
- Turnover +€95,800
new in 2025: €95,800
- Purchases and services +€6,935
up €6,935 (+8.8%), from €78,820 to €85,755
- Gross operating margin +€5,128
up €5,128 (+104.3%), from €4,917 to €10,045
- Other operating charges -€1,244
no longer reported in 2025 (was €1,244)
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 | €61,478 | €165,598 | +€104,120 | +169.4% |
| Fixed assets | 21/28 | €87 | €87 | = | 0.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €61,391 | €165,511 | +€104,120 | +169.6% |
| Amounts receivable within one year | 40/41 | €36,696 | €128,482 | +€91,786 | +250.1% |
| Trade receivables | 40 | €5,542 | €106,688 | +€101,146 | +1825.1% |
| Other amounts receivable | 41 | €31,154 | €21,794 | -€9,360 | -30.0% |
| Cash at bank and in hand | 54/58 | €14,380 | €27,932 | +€13,552 | +94.2% |
| Deferred charges and accrued income | 490/1 | €10,315 | €9,096 | -€1,219 | -11.8% |
| Total equity and liabilities | 10/49 | €61,478 | €165,598 | +€104,120 | +169.4% |
| Equity | 10/15 | €26,947 | €34,856 | +€7,909 | +29.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,322 | €14,231 | +€7,909 | +125.1% |
| Amounts payable | 17/49 | €34,531 | €130,742 | +€96,211 | +278.6% |
| Amounts payable within one year | 42/48 | €34,531 | €130,742 | +€96,211 | +278.6% |
| Financial debts | 43 | €30,096 | €13,230 | -€16,866 | -56.0% |
| Credit institutions | 430/8 | €30,096 | €13,230 | -€16,866 | -56.0% |
| Trade debts | 44 | €931 | €13,880 | +€12,949 | +1390.8% |
| Suppliers | 440/4 | €931 | €13,880 | +€12,949 | +1390.8% |
| Taxes, remuneration and social security | 45 | €3,504 | €1,735 | -€1,769 | -50.5% |
| Taxes | 450/3 | €3,504 | €1,735 | -€1,769 | -50.5% |
| Other amounts payable | 47/48 | - | €101,897 | +€101,897 | |
| Turnover | 70 | - | €95,800 | +€95,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €78,820 | €85,755 | +€6,935 | +8.8% |
| Other operating charges | 640/8 | €1,244 | - | -€1,244 | |
| Operating charges capitalised as restructuring costs | 649 | - | -€61 | -€61 | |
| Non-recurring operating charges | 66A | €890 | - | -€890 | |
| Gross operating margin | 9900 | €4,917 | €10,045 | +€5,128 | +104.3% |
| Operating profit (loss) | 9901 | €2,783 | €10,105 | +€7,322 | +263.1% |
| Financial charges | 65/66B | €2,024 | €2,151 | +€127 | +6.3% |
| Recurring financial charges | 65 | €2,024 | €2,151 | +€127 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €759 | €7,954 | +€7,195 | +948.0% |
| Income taxes | 67/77 | - | €46 | +€46 | |
| Profit (loss) for the period | 9904 | €759 | €7,908 | +€7,149 | +941.9% |
| Profit (loss) for the period to be appropriated | 9905 | €759 | €7,908 | +€7,149 | +941.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.