EMC Electro-Techniek: 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.
EMC Electro-Techniek
Largest movements
- Receivables within one year -€19,856
down €19,856 (-49.1%), from €40,427 to €20,571
of which Other amounts receivable: -€9,959
- Receivables after one year -€9,764
down €9,764 (-61.3%), from €15,939 to €6,175
- Tangible fixed assets +€9,433
up €9,433 (+8.3%), from €114,268 to €123,701
of which Land and buildings: +€16,949
- Tax, wage and social debts -€16,943
down €16,943 (-98.3%), from €17,237 to €294
of which Taxes: -€15,443
- Debts after one year -€14,911
down €14,911 (-26.6%), from €56,085 to €41,174
- Profit (loss) carried forward +€8,709
up €8,709 (+40.3%), from -€21,632 to -€12,922
- Trade debts +€2,998
up €2,998 (+34.7%), from €8,650 to €11,648
- Gross operating margin +€41,254
up €41,254 (+207%), from €19,929 to €61,183
- Depreciation +€8,503
up €8,503 (+27.2%), from €31,215 to €39,718
- Other operating charges +€1,186
up €1,186 (+53.1%), from €2,233 to €3,419
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 | €188,878 | €169,365 | -€19,514 | -10.3% |
| Fixed assets | 21/28 | €120,734 | €129,443 | +€8,709 | +7.2% |
| Intangible fixed assets | 21 | €3,586 | €2,862 | -€724 | -20.2% |
| Tangible fixed assets | 22/27 | €114,268 | €123,701 | +€9,433 | +8.3% |
| Land and buildings | 22 | - | €16,949 | +€16,949 | |
| Plant, machinery and equipment | 23 | €16,148 | €17,099 | +€951 | +5.9% |
| Furniture and vehicles | 24 | €98,120 | €89,653 | -€8,467 | -8.6% |
| Financial fixed assets | 28 | €2,880 | €2,880 | = | 0.0% |
| Current assets | 29/58 | €68,144 | €39,921 | -€28,223 | -41.4% |
| Amounts receivable after more than one year | 29 | €15,939 | €6,175 | -€9,764 | -61.3% |
| Other amounts receivable | 291 | €15,939 | €6,175 | -€9,764 | -61.3% |
| Amounts receivable within one year | 40/41 | €40,427 | €20,571 | -€19,856 | -49.1% |
| Trade receivables | 40 | €26,929 | €17,032 | -€9,897 | -36.8% |
| Other amounts receivable | 41 | €13,498 | €3,539 | -€9,959 | -73.8% |
| Cash at bank and in hand | 54/58 | €10,321 | €11,820 | +€1,498 | +14.5% |
| Deferred charges and accrued income | 490/1 | €1,457 | €1,356 | -€101 | -6.9% |
| Total equity and liabilities | 10/49 | €188,878 | €169,365 | -€19,514 | -10.3% |
| Equity | 10/15 | €92,628 | €101,338 | +€8,709 | +9.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €113,260 | €113,260 | = | 0.0% |
| Distributable reserves | 133 | €113,260 | €113,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,632 | -€12,922 | +€8,709 | +40.3% |
| Amounts payable | 17/49 | €96,250 | €68,027 | -€28,223 | -29.3% |
| Amounts payable after more than one year | 17 | €56,085 | €41,174 | -€14,911 | -26.6% |
| Financial debts | 170/4 | €56,085 | €41,174 | -€14,911 | -26.6% |
| Amounts payable within one year | 42/48 | €40,164 | €26,853 | -€13,312 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €14,278 | €14,911 | +€633 | +4.4% |
| Trade debts | 44 | €8,650 | €11,648 | +€2,998 | +34.7% |
| Suppliers | 440/4 | €8,650 | €11,648 | +€2,998 | +34.7% |
| Taxes, remuneration and social security | 45 | €17,237 | €294 | -€16,943 | -98.3% |
| Taxes | 450/3 | €15,737 | €294 | -€15,443 | -98.1% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,215 | €39,718 | +€8,503 | +27.2% |
| Other operating charges | 640/8 | €2,233 | €3,419 | +€1,186 | +53.1% |
| Gross operating margin | 9900 | €19,929 | €61,183 | +€41,254 | +207% |
| Operating profit (loss) | 9901 | -€13,519 | €18,046 | +€31,565 | |
| Financial income | 75/76B | €1,331 | €796 | -€535 | -40.2% |
| Recurring financial income | 75 | €1,331 | €796 | -€535 | -40.2% |
| Financial charges | 65/66B | €9,444 | €9,839 | +€395 | +4.2% |
| Recurring financial charges | 65 | €9,444 | €9,839 | +€395 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,632 | €9,003 | +€30,635 | |
| Income taxes | 67/77 | - | €294 | +€294 | |
| Profit (loss) for the period | 9904 | -€21,632 | €8,709 | +€30,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,632 | €8,709 | +€30,341 |
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 18 October 2026 via checked.be.