EMCO: 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.
EMCO
Largest movements
- Cash +€5,527
up €5,527 (+17.2%), from €32,202 to €37,729
mainly Trade debts (+€37,615) and Receivables within one year (+€4,218)
- Receivables within one year -€4,218
down €4,218 (-38.2%), from €11,038 to €6,821
- Trade debts +€37,615
new in 2025: €37,615
- Other debts -€32,700
down €32,700 (-98.8%), from €33,085 to €385
- Tax, wage and social debts -€3,742
down €3,742 (-37.2%), from €10,056 to €6,314
of which Remuneration and social security: -€4,000
- Staff costs +€18,483
up €18,483 (+36.6%), from €50,549 to €69,033
- Gross operating margin +€18,410
up €18,410 (+35.4%), from €52,024 to €70,434
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 | €43,241 | €44,550 | +€1,310 | +3.0% |
| Current assets | 29/58 | €43,241 | €44,550 | +€1,310 | +3.0% |
| Amounts receivable within one year | 40/41 | €11,038 | €6,821 | -€4,218 | -38.2% |
| Trade receivables | 40 | €11,038 | €6,821 | -€4,218 | -38.2% |
| Cash at bank and in hand | 54/58 | €32,202 | €37,729 | +€5,527 | +17.2% |
| Total equity and liabilities | 10/49 | €43,241 | €44,550 | +€1,310 | +3.0% |
| Equity | 10/15 | €99 | €236 | +€137 | +138.5% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,901 | -€50,764 | +€137 | +0.3% |
| Amounts payable | 17/49 | €43,142 | €44,314 | +€1,172 | +2.7% |
| Amounts payable within one year | 42/48 | €43,142 | €44,314 | +€1,172 | +2.7% |
| Trade debts | 44 | - | €37,615 | +€37,615 | |
| Suppliers | 440/4 | - | €37,615 | +€37,615 | |
| Taxes, remuneration and social security | 45 | €10,056 | €6,314 | -€3,742 | -37.2% |
| Taxes | 450/3 | €731 | €989 | +€258 | +35.3% |
| Remuneration and social security | 454/9 | €9,326 | €5,325 | -€4,000 | -42.9% |
| Other amounts payable | 47/48 | €33,085 | €385 | -€32,700 | -98.8% |
| Remuneration, social security and pensions | 62 | €50,549 | €69,033 | +€18,483 | +36.6% |
| Other operating charges | 640/8 | €638 | €186 | -€452 | -70.9% |
| Gross operating margin | 9900 | €52,024 | €70,434 | +€18,410 | +35.4% |
| Operating profit (loss) | 9901 | €837 | €1,215 | +€378 | +45.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €91 | €90 | -€1 | -1.0% |
| Recurring financial charges | 65 | €91 | €90 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €746 | €1,126 | +€380 | +50.9% |
| Income taxes | 67/77 | €731 | €989 | +€258 | +35.3% |
| Profit (loss) for the period | 9904 | €15 | €137 | +€122 | +788.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15 | €137 | +€122 | +788.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.