EMC INFORMATIQUE: 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 INFORMATIQUE
Largest movements
- Receivables within one year +€3,365
up €3,365 (+116.9%), from €2,880 to €6,245
of which Trade receivables: +€3,500
- Tangible fixed assets -€413
down €413 (-42.4%), from €974 to €561
- Cash -€409
down €409 (-49.8%), from €820 to €412
mainly Receivables within one year (-€3,365) and Deferred charges and accrued income (-€2)
- Profit (loss) carried forward +€1,727
up €1,727 (+40.6%), from €4,253 to €5,980
- Tax, wage and social debts +€771
new in 2025: €771
- Gross operating margin +€4,584
up €4,584, from -€1,842 to €2,742
- Taxes +€471
new in 2025: €471
- Depreciation +€148
up €148 (+56.0%), from €265 to €413
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 | €4,753 | €7,299 | +€2,546 | +53.6% |
| Fixed assets | 21/28 | €974 | €561 | -€413 | -42.4% |
| Tangible fixed assets | 22/27 | €974 | €561 | -€413 | -42.4% |
| Furniture and vehicles | 24 | €974 | €561 | -€413 | -42.4% |
| Current assets | 29/58 | €3,779 | €6,738 | +€2,959 | +78.3% |
| Amounts receivable within one year | 40/41 | €2,880 | €6,245 | +€3,365 | +116.9% |
| Trade receivables | 40 | €2,500 | €6,000 | +€3,500 | +140.0% |
| Other amounts receivable | 41 | €380 | €245 | -€135 | -35.4% |
| Cash at bank and in hand | 54/58 | €820 | €412 | -€409 | -49.8% |
| Deferred charges and accrued income | 490/1 | €79 | €81 | +€2 | +2.4% |
| Total equity and liabilities | 10/49 | €4,753 | €7,299 | +€2,546 | +53.6% |
| Equity | 10/15 | €4,453 | €6,180 | +€1,727 | +38.8% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,253 | €5,980 | +€1,727 | +40.6% |
| Amounts payable | 17/49 | €300 | €1,119 | +€819 | +273.0% |
| Amounts payable within one year | 42/48 | €300 | €1,119 | +€819 | +273.0% |
| Trade debts | 44 | €300 | €348 | +€48 | +15.9% |
| Suppliers | 440/4 | €300 | €348 | +€48 | +15.9% |
| Taxes, remuneration and social security | 45 | - | €771 | +€771 | |
| Taxes | 450/3 | - | €771 | +€771 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €413 | +€148 | +56.0% |
| Gross operating margin | 9900 | -€1,842 | €2,742 | +€4,584 | |
| Operating profit (loss) | 9901 | -€2,107 | €2,329 | +€4,436 | |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,224 | €2,198 | +€4,422 | |
| Income taxes | 67/77 | - | €471 | +€471 | |
| Profit (loss) for the period | 9904 | -€2,224 | €1,727 | +€3,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,224 | €1,727 | +€3,951 |
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 8 October 2026 via checked.be.