Emclis: 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.
Emclis
Largest movements
- Financial fixed assets +€852,000
new in 2025: €852,000
- Cash +€22,084
up €22,084 (+758.0%), from €2,913 to €24,997
mainly Other debts (+€358,446) and Debts after one year (+€326,104)
- Other debts +€358,446
new in 2025: €358,446
- Debts after one year +€326,104
new in 2025: €326,104
- Reserves +€143,250
up €143,250 (+10217.8%), from €1,402 to €144,652
- Current portion of long-term debt +€31,250
new in 2025: €31,250
- Tax, wage and social debts +€11,166
up €11,166 (+2389.3%), from €467 to €11,633
- Financial income +€100,000
new in 2025: €100,000
- Gross operating margin +€73,513
up €73,513 (+3428.8%), from €2,144 to €75,657
- Taxes +€15,648
up €15,648 (+3348.5%), from €467 to €16,116
- Financial charges +€14,451
new in 2025: €14,451
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 | €8,513 | €876,997 | +€868,484 | +10201.7% |
| Fixed assets | 21/28 | - | €852,000 | +€852,000 | |
| Financial fixed assets | 28 | - | €852,000 | +€852,000 | |
| Current assets | 29/58 | €8,513 | €24,997 | +€16,484 | +193.6% |
| Amounts receivable within one year | 40/41 | €5,600 | - | -€5,600 | |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €600 | - | -€600 | |
| Cash at bank and in hand | 54/58 | €2,913 | €24,997 | +€22,084 | +758.0% |
| Total equity and liabilities | 10/49 | €8,513 | €876,997 | +€868,484 | +10201.7% |
| Equity | 10/15 | €5,402 | €148,652 | +€143,250 | +2651.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,402 | €144,652 | +€143,250 | +10217.8% |
| Distributable reserves | 133 | €1,402 | €144,652 | +€143,250 | +10217.8% |
| Amounts payable | 17/49 | €3,111 | €728,345 | +€725,234 | +23310.6% |
| Amounts payable after more than one year | 17 | - | €326,104 | +€326,104 | |
| Financial debts | 170/4 | - | €326,104 | +€326,104 | |
| Amounts payable within one year | 42/48 | €3,111 | €402,241 | +€399,130 | +12828.9% |
| Current portion of amounts payable after more than one year | 42 | - | €31,250 | +€31,250 | |
| Trade debts | 44 | €2,644 | €912 | -€1,731 | -65.5% |
| Suppliers | 440/4 | €2,644 | €912 | -€1,731 | -65.5% |
| Taxes, remuneration and social security | 45 | €467 | €11,633 | +€11,166 | +2389.3% |
| Taxes | 450/3 | €467 | €11,633 | +€11,166 | +2389.3% |
| Other amounts payable | 47/48 | - | €358,446 | +€358,446 | |
| Other operating charges | 640/8 | €275 | €175 | -€100 | -36.4% |
| Gross operating margin | 9900 | €2,144 | €75,657 | +€73,513 | +3428.8% |
| Operating profit (loss) | 9901 | €1,869 | €75,482 | +€73,613 | +3938.0% |
| Financial income | 75/76B | - | €100,000 | +€100,000 | |
| Recurring financial income | 75 | - | €100,000 | +€100,000 | |
| Financial charges | 65/66B | - | €14,451 | +€14,451 | |
| Recurring financial charges | 65 | - | €14,451 | +€14,451 | |
| Profit (loss) for the period before taxes | 9903 | €1,869 | €161,032 | +€159,162 | +8514.5% |
| Income taxes | 67/77 | €467 | €16,116 | +€15,648 | +3348.5% |
| Profit (loss) for the period | 9904 | €1,402 | €144,916 | +€143,514 | +10236.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,402 | €144,916 | +€143,514 | +10236.6% |
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 11 October 2026 via checked.be.