EMC International: 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 International
Largest movements
- Cash -€9,224
down €9,224 (-35.7%), from €25,834 to €16,610
mainly Trade debts (-€9,447) and Net result for the year (-€2,566)
- Receivables within one year -€3,271
down €3,271 (-19.9%), from €16,414 to €13,143
of which Trade receivables: -€4,637
- Trade debts -€9,447
down €9,447 (-49.3%), from €19,177 to €9,730
- Profit (loss) carried forward -€2,566
down €2,566 (-25.0%), from €10,268 to €7,702
- Gross operating margin -€13,861
down €13,861 (-54.2%), from €25,576 to €11,715
- Write-downs +€7,380
new in 2026: €7,380
- Financial charges +€3,202
up €3,202 (+101%), from €3,177 to €6,379
- Financial income -€587
down €587 (-98.9%), from €594 to €7
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,248 | €29,754 | -€12,495 | -29.6% |
| Current assets | 29/58 | €42,248 | €29,754 | -€12,495 | -29.6% |
| Amounts receivable within one year | 40/41 | €16,414 | €13,143 | -€3,271 | -19.9% |
| Trade receivables | 40 | €16,287 | €11,650 | -€4,637 | -28.5% |
| Other amounts receivable | 41 | €127 | €1,493 | +€1,366 | +1,076% |
| Cash at bank and in hand | 54/58 | €25,834 | €16,610 | -€9,224 | -35.7% |
| Total equity and liabilities | 10/49 | €42,248 | €29,754 | -€12,495 | -29.6% |
| Equity | 10/15 | €16,468 | €13,902 | -€2,566 | -15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,268 | €7,702 | -€2,566 | -25.0% |
| Amounts payable | 17/49 | €25,780 | €15,851 | -€9,929 | -38.5% |
| Amounts payable within one year | 42/48 | €25,780 | €15,851 | -€9,929 | -38.5% |
| Trade debts | 44 | €19,177 | €9,730 | -€9,447 | -49.3% |
| Suppliers | 440/4 | €19,177 | €9,730 | -€9,447 | -49.3% |
| Taxes, remuneration and social security | 45 | €1,394 | €1,307 | -€88 | -6.3% |
| Taxes | 450/3 | €1,394 | €1,307 | -€88 | -6.3% |
| Other amounts payable | 47/48 | €5,209 | €4,814 | -€394 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,380 | +€7,380 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €25,576 | €11,715 | -€13,861 | -54.2% |
| Operating profit (loss) | 9901 | €25,063 | €3,807 | -€21,256 | -84.8% |
| Financial income | 75/76B | €594 | €7 | -€587 | -98.9% |
| Recurring financial income | 75 | €594 | €7 | -€587 | -98.9% |
| Financial charges | 65/66B | €3,177 | €6,379 | +€3,202 | +101% |
| Recurring financial charges | 65 | €3,177 | €6,379 | +€3,202 | +101% |
| Profit (loss) for the period before taxes | 9903 | €22,479 | -€2,566 | -€25,045 | |
| Profit (loss) for the period | 9904 | €22,479 | -€2,566 | -€25,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,479 | -€2,566 | -€25,045 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.