EMC² Management: 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.
EMC² Management
Largest movements
- Cash +€6,090
new in 2025: €6,090
mainly Net result for the year (+€7,991) and Tax, wage and social debts (+€1,720)
- Receivables within one year +€693
up €693 (+12.6%), from €5,504 to €6,197
of which Other amounts receivable: +€367
- Deferred charges and accrued income +€273
new in 2025: €273
- Profit (loss) carried forward +€7,991
up €7,991, from -€1,255 to €6,736
- Trade debts -€1,923
down €1,923 (-94.9%), from €2,026 to €103
- Tax, wage and social debts +€1,720
new in 2025: €1,720
- Short-term financial debts -€733
no longer reported in 2025 (was €733)
- Gross operating margin +€10,938
up €10,938, from -€701 to €10,237
- Taxes +€1,720
new in 2025: €1,720
- Provisions -€543
no longer reported in 2025 (was €543)
- Other operating charges +€465
new in 2025: €465
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 | €5,504 | €12,559 | +€7,056 | +128.2% |
| Current assets | 29/58 | €5,504 | €12,559 | +€7,056 | +128.2% |
| Amounts receivable within one year | 40/41 | €5,504 | €6,197 | +€693 | +12.6% |
| Trade receivables | 40 | €3,872 | €4,199 | +€327 | +8.4% |
| Other amounts receivable | 41 | €1,631 | €1,998 | +€367 | +22.5% |
| Cash at bank and in hand | 54/58 | - | €6,090 | +€6,090 | |
| Deferred charges and accrued income | 490/1 | - | €273 | +€273 | |
| Total equity and liabilities | 10/49 | €5,504 | €12,559 | +€7,056 | +128.2% |
| Equity | 10/15 | €2,745 | €10,736 | +€7,991 | +291.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,255 | €6,736 | +€7,991 | |
| Amounts payable | 17/49 | €2,758 | €1,823 | -€936 | -33.9% |
| Amounts payable within one year | 42/48 | €2,758 | €1,823 | -€936 | -33.9% |
| Financial debts | 43 | €733 | - | -€733 | |
| Credit institutions | 430/8 | €733 | - | -€733 | |
| Trade debts | 44 | €2,026 | €103 | -€1,923 | -94.9% |
| Suppliers | 440/4 | €2,026 | €103 | -€1,923 | -94.9% |
| Taxes, remuneration and social security | 45 | - | €1,720 | +€1,720 | |
| Taxes | 450/3 | - | €1,720 | +€1,720 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €543 | - | -€543 | |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | -€701 | €10,237 | +€10,938 | |
| Operating profit (loss) | 9901 | -€1,244 | €9,772 | +€11,016 | |
| Financial charges | 65/66B | €11 | €61 | +€50 | +459.1% |
| Recurring financial charges | 65 | €11 | €61 | +€50 | +459.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,255 | €9,711 | +€10,966 | |
| Income taxes | 67/77 | - | €1,720 | +€1,720 | |
| Profit (loss) for the period | 9904 | -€1,255 | €7,991 | +€9,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,255 | €7,991 | +€9,246 |
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 4 October 2026 via checked.be.