EMCO Advies: 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 Advies
Largest movements
- Cash +€96,309
up €96,309 (+4,107%), from €2,345 to €98,653
mainly Net result for the year (+€108,493) and Tax, wage and social debts (+€20,720)
- Receivables within one year +€12,471
up €12,471 (+122%), from €10,190 to €22,661
of which Trade receivables: +€12,540
- Reserves +€97,734
new in 2025: €97,734
- Tax, wage and social debts +€20,720
new in 2025: €20,720
- Other debts -€18,957
down €18,957 (-96.5%), from €19,636 to €680
- Profit (loss) carried forward +€10,759
no longer reported in 2025 (was -€10,759)
- Trade debts -€1,477
down €1,477 (-89.1%), from €1,657 to €180
- Gross operating margin +€159,720
up €159,720, from -€10,130 to €149,590
- Taxes +€40,733
new in 2025: €40,733
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 | €12,534 | €121,314 | +€108,780 | +868% |
| Current assets | 29/58 | €12,534 | €121,314 | +€108,780 | +868% |
| Amounts receivable within one year | 40/41 | €10,190 | €22,661 | +€12,471 | +122% |
| Trade receivables | 40 | €9,897 | €22,438 | +€12,540 | +127% |
| Other amounts receivable | 41 | €292 | €223 | -€69 | -23.7% |
| Cash at bank and in hand | 54/58 | €2,345 | €98,653 | +€96,309 | +4,107% |
| Total equity and liabilities | 10/49 | €12,534 | €121,314 | +€108,780 | +868% |
| Equity | 10/15 | -€8,759 | €99,734 | +€108,493 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €97,734 | +€97,734 | |
| Distributable reserves | 133 | - | €97,734 | +€97,734 | |
| Profit (loss) carried forward | 14 | -€10,759 | - | +€10,759 | |
| Amounts payable | 17/49 | €21,294 | €21,580 | +€286 | +1.3% |
| Amounts payable within one year | 42/48 | €21,294 | €21,580 | +€286 | +1.3% |
| Trade debts | 44 | €1,657 | €180 | -€1,477 | -89.1% |
| Suppliers | 440/4 | €1,657 | €180 | -€1,477 | -89.1% |
| Taxes, remuneration and social security | 45 | - | €20,720 | +€20,720 | |
| Taxes | 450/3 | - | €20,720 | +€20,720 | |
| Other amounts payable | 47/48 | €19,636 | €680 | -€18,957 | -96.5% |
| Other operating charges | 640/8 | €508 | €320 | -€188 | -37.0% |
| Gross operating margin | 9900 | -€10,130 | €149,590 | +€159,720 | |
| Operating profit (loss) | 9901 | -€10,638 | €149,270 | +€159,908 | |
| Financial income | 75/76B | €0 | €44 | +€44 | +43,510% |
| Recurring financial income | 75 | €0 | €44 | +€44 | +43,510% |
| Financial charges | 65/66B | €121 | €87 | -€34 | -28.0% |
| Recurring financial charges | 65 | €121 | €87 | -€34 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,759 | €149,226 | +€159,986 | |
| Income taxes | 67/77 | - | €40,733 | +€40,733 | |
| Profit (loss) for the period | 9904 | -€10,759 | €108,493 | +€119,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,759 | €108,493 | +€119,253 |
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 29 October 2026 via checked.be.