EMC Group: 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 Group
Largest movements
- Cash +€34,688
up €34,688 (+76.9%), from €45,127 to €79,815
mainly Net result for the year (+€43,920) and Receivables within one year (+€31,700)
- Receivables within one year -€31,700
down €31,700 (-67.8%), from €46,722 to €15,022
of which Trade receivables: -€31,223
- Tangible fixed assets +€30,652
up €30,652 (+94.3%), from €32,500 to €63,152
of which Furniture and vehicles: +€29,499
- Profit (loss) carried forward +€43,920
up €43,920 (+49.4%), from €88,857 to €132,777
- Tax, wage and social debts -€13,817
down €13,817 (-47.0%), from €29,372 to €15,555
- Other debts +€3,280
up €3,280 (+495%), from €662 to €3,941
- Gross operating margin -€48,470
down €48,470 (-41.7%), from €116,279 to €67,810
- Taxes -€10,303
down €10,303 (-42.0%), from €24,525 to €14,222
- Depreciation +€7,816
up €7,816 (+579%), from €1,350 to €9,166
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 | €124,349 | €157,988 | +€33,640 | +27.1% |
| Fixed assets | 21/28 | €32,500 | €63,152 | +€30,652 | +94.3% |
| Tangible fixed assets | 22/27 | €32,500 | €63,152 | +€30,652 | +94.3% |
| Plant, machinery and equipment | 23 | - | €1,153 | +€1,153 | |
| Furniture and vehicles | 24 | €32,500 | €61,999 | +€29,499 | +90.8% |
| Current assets | 29/58 | €91,849 | €94,837 | +€2,988 | +3.3% |
| Amounts receivable within one year | 40/41 | €46,722 | €15,022 | -€31,700 | -67.8% |
| Trade receivables | 40 | €46,067 | €14,844 | -€31,223 | -67.8% |
| Other amounts receivable | 41 | €655 | €178 | -€477 | -72.9% |
| Cash at bank and in hand | 54/58 | €45,127 | €79,815 | +€34,688 | +76.9% |
| Total equity and liabilities | 10/49 | €124,349 | €157,988 | +€33,640 | +27.1% |
| Equity | 10/15 | €93,857 | €137,777 | +€43,920 | +46.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,857 | €132,777 | +€43,920 | +49.4% |
| Amounts payable | 17/49 | €30,492 | €20,211 | -€10,280 | -33.7% |
| Amounts payable within one year | 42/48 | €30,492 | €20,211 | -€10,280 | -33.7% |
| Trade debts | 44 | €458 | €715 | +€257 | +56.1% |
| Suppliers | 440/4 | €458 | €715 | +€257 | +56.1% |
| Taxes, remuneration and social security | 45 | €29,372 | €15,555 | -€13,817 | -47.0% |
| Taxes | 450/3 | €29,372 | €15,555 | -€13,817 | -47.0% |
| Other amounts payable | 47/48 | €662 | €3,941 | +€3,280 | +495% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €9,166 | +€7,816 | +579% |
| Other operating charges | 640/8 | €1,199 | €387 | -€812 | -67.7% |
| Gross operating margin | 9900 | €116,279 | €67,810 | -€48,470 | -41.7% |
| Operating profit (loss) | 9901 | €113,730 | €58,256 | -€55,473 | -48.8% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €368 | €114 | -€254 | -69.0% |
| Recurring financial charges | 65 | €368 | €114 | -€254 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €113,382 | €58,142 | -€55,240 | -48.7% |
| Income taxes | 67/77 | €24,525 | €14,222 | -€10,303 | -42.0% |
| Profit (loss) for the period | 9904 | €88,857 | €43,920 | -€44,937 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,857 | €43,920 | -€44,937 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.