EMCAMA ARCHITECTEN: 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.
EMCAMA ARCHITECTEN
Largest movements
- Cash -€30,460
down €30,460 (-47.6%), from €64,036 to €33,577
mainly Other debts (-€284,024) and Tax, wage and social debts (-€28,343)
- Receivables within one year -€17,100
down €17,100 (-4.1%), from €417,376 to €400,276
of which Trade receivables: -€12,100
- Reserves +€331,041
up €331,041 (+17,798%), from €1,860 to €332,901
- Other debts -€284,024
down €284,024 (-74.9%), from €379,324 to €95,300
- Profit (loss) carried forward -€83,341
no longer reported in 2025 (was €83,341)
- Tax, wage and social debts -€28,343
down €28,343 (-39.6%), from €71,510 to €43,167
of which Taxes: -€28,343
- Trade debts +€22,014
up €22,014 (+56.3%), from €39,121 to €61,136
- Gross operating margin +€153,589
up €153,589 (+72.0%), from €213,348 to €366,938
- Financial income -€100,082
down €100,082 (-99.9%), from €100,157 to €75
of which Non-recurring financial income: -€100,000
- Taxes +€37,000
up €37,000 (+74.5%), from €49,641 to €86,640
- Depreciation +€15,740
up €15,740 (+117%), from €13,446 to €29,186
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 | €648,473 | €596,501 | -€51,972 | -8.0% |
| Fixed assets | 21/28 | €166,408 | €161,802 | -€4,606 | -2.8% |
| Tangible fixed assets | 22/27 | €166,408 | €161,802 | -€4,606 | -2.8% |
| Furniture and vehicles | 24 | €4,104 | €2,691 | -€1,413 | -34.4% |
| Other tangible fixed assets | 26 | €162,304 | €159,111 | -€3,193 | -2.0% |
| Current assets | 29/58 | €482,064 | €434,699 | -€47,365 | -9.8% |
| Amounts receivable within one year | 40/41 | €417,376 | €400,276 | -€17,100 | -4.1% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | €405,276 | €400,276 | -€5,000 | -1.2% |
| Cash at bank and in hand | 54/58 | €64,036 | €33,577 | -€30,460 | -47.6% |
| Deferred charges and accrued income | 490/1 | €652 | €846 | +€195 | +29.8% |
| Total equity and liabilities | 10/49 | €648,473 | €596,501 | -€51,972 | -8.0% |
| Equity | 10/15 | €93,801 | €341,501 | +€247,700 | +264% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €332,901 | +€331,041 | +17,798% |
| Distributable reserves | 133 | €1,860 | €332,901 | +€331,041 | +17,798% |
| Profit (loss) carried forward | 14 | €83,341 | - | -€83,341 | |
| Amounts payable | 17/49 | €554,672 | €255,000 | -€299,672 | -54.0% |
| Amounts payable after more than one year | 17 | €50,500 | €35,680 | -€14,819 | -29.3% |
| Financial debts | 170/4 | €50,500 | €35,680 | -€14,819 | -29.3% |
| Amounts payable within one year | 42/48 | €504,172 | €214,422 | -€289,750 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €14,217 | €14,819 | +€602 | +4.2% |
| Trade debts | 44 | €39,121 | €61,136 | +€22,014 | +56.3% |
| Suppliers | 440/4 | €39,121 | €61,136 | +€22,014 | +56.3% |
| Taxes, remuneration and social security | 45 | €71,510 | €43,167 | -€28,343 | -39.6% |
| Taxes | 450/3 | €68,510 | €40,167 | -€28,343 | -41.4% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €379,324 | €95,300 | -€284,024 | -74.9% |
| Accrued charges and deferred income | 492/3 | - | €4,898 | +€4,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,446 | €29,186 | +€15,740 | +117% |
| Other operating charges | 640/8 | €834 | €720 | -€114 | -13.7% |
| Gross operating margin | 9900 | €213,348 | €366,938 | +€153,589 | +72.0% |
| Operating profit (loss) | 9901 | €199,069 | €337,032 | +€137,963 | +69.3% |
| Financial income | 75/76B | €100,157 | €75 | -€100,082 | -99.9% |
| Recurring financial income | 75 | €157 | €75 | -€82 | -52.4% |
| Non-recurring financial income | 76B | €100,000 | - | -€100,000 | |
| Financial charges | 65/66B | €2,600 | €2,766 | +€167 | +6.4% |
| Recurring financial charges | 65 | €2,600 | €2,766 | +€167 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €296,626 | €334,340 | +€37,714 | +12.7% |
| Income taxes | 67/77 | €49,641 | €86,640 | +€37,000 | +74.5% |
| Profit (loss) for the period | 9904 | €246,986 | €247,700 | +€715 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €246,986 | €247,700 | +€715 | +0.3% |
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 26 October 2026 via checked.be.