EMC PROTECT: 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 PROTECT
Largest movements
- Receivables within one year -€9,779
down €9,779 (-17.3%), from €56,615 to €46,836
of which Other amounts receivable: -€9,779
- Trade debts -€7,460
down €7,460 (-27.3%), from €27,333 to €19,873
- Profit (loss) carried forward -€1,094
down €1,094 (-19.3%), from -€5,669 to -€6,763
- Short-term financial debts -€634
down €634 (-4.7%), from €13,468 to €12,834
- Gross operating margin +€9,279
up €9,279 (+1279.9%), from €725 to €10,004
- Taxes -€992
no longer reported in 2025 (was €992)
- Financial income +€376
up €376 (+15.1%), from €2,491 to €2,867
- Other operating charges +€166
up €166 (+377.3%), from €44 to €210
- Financial charges -€151
down €151 (-6.3%), from €2,394 to €2,243
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 | €56,798 | €47,419 | -€9,379 | -16.5% |
| Fixed assets | 21/28 | €181 | €181 | = | 0.0% |
| Financial fixed assets | 28 | €181 | €181 | = | 0.0% |
| Current assets | 29/58 | €56,617 | €47,238 | -€9,379 | -16.6% |
| Stocks and contracts in progress | 3 | - | €400 | +€400 | |
| Stocks | 30/36 | - | €400 | +€400 | |
| Amounts receivable within one year | 40/41 | €56,615 | €46,836 | -€9,779 | -17.3% |
| Trade receivables | 40 | €3,984 | €3,984 | = | 0.0% |
| Other amounts receivable | 41 | €52,631 | €42,852 | -€9,779 | -18.6% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Total equity and liabilities | 10/49 | €56,798 | €47,419 | -€9,379 | -16.5% |
| Equity | 10/15 | €14,782 | €13,688 | -€1,094 | -7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,669 | -€6,763 | -€1,094 | -19.3% |
| Amounts payable | 17/49 | €42,016 | €33,731 | -€8,285 | -19.7% |
| Amounts payable within one year | 42/48 | €41,526 | €33,256 | -€8,270 | -19.9% |
| Financial debts | 43 | €13,468 | €12,834 | -€634 | -4.7% |
| Credit institutions | 430/8 | €13,468 | €12,834 | -€634 | -4.7% |
| Trade debts | 44 | €27,333 | €19,873 | -€7,460 | -27.3% |
| Suppliers | 440/4 | €27,333 | €19,873 | -€7,460 | -27.3% |
| Taxes, remuneration and social security | 45 | €725 | €549 | -€176 | -24.3% |
| Taxes | 450/3 | €250 | €549 | +€299 | +119.6% |
| Remuneration and social security | 454/9 | €475 | - | -€475 | |
| Accrued charges and deferred income | 492/3 | €490 | €475 | -€15 | -3.1% |
| Other operating charges | 640/8 | €44 | €210 | +€166 | +377.3% |
| Non-recurring operating charges | 66A | - | €11,512 | +€11,512 | |
| Gross operating margin | 9900 | €725 | €10,004 | +€9,279 | +1279.9% |
| Operating profit (loss) | 9901 | €681 | -€1,718 | -€2,399 | |
| Financial income | 75/76B | €2,491 | €2,867 | +€376 | +15.1% |
| Recurring financial income | 75 | €2,491 | €2,867 | +€376 | +15.1% |
| Financial charges | 65/66B | €2,394 | €2,243 | -€151 | -6.3% |
| Recurring financial charges | 65 | €2,394 | €2,243 | -€151 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €778 | -€1,094 | -€1,872 | |
| Income taxes | 67/77 | €992 | - | -€992 | |
| Profit (loss) for the period | 9904 | -€214 | -€1,094 | -€880 | -411.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€214 | -€1,094 | -€880 | -411.2% |
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 9 October 2026 via checked.be.