Emco-Services: 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-Services
Largest movements
- Cash -€28,795
down €28,795 (-34.1%), from €84,363 to €55,568
mainly Other debts (-€28,823) and Investment in fixed assets (net) (-€10,884)
- Tangible fixed assets +€3,576
up €3,576 (+160.3%), from €2,231 to €5,806
of which Furniture and vehicles: +€5,442
- Deferred charges and accrued income -€1,871
no longer reported in 2025 (was €1,871)
- Other debts -€28,823
down €28,823 (-97.1%), from €29,671 to €848
- Reserves +€2,294
up €2,294 (+2.1%), from €107,139 to €109,433
- Trade debts -€2,164
down €2,164 (-64.9%), from €3,336 to €1,173
- Staff costs +€9,696
up €9,696 (+18.4%), from €52,638 to €62,333
- Gross operating margin +€7,770
up €7,770 (+11.8%), from €65,900 to €73,670
- Depreciation +€5,442
up €5,442 (+291.6%), from €1,866 to €7,308
- Taxes -€3,210
down €3,210 (-76.2%), from €4,210 to €1,000
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 | €151,261 | €123,102 | -€28,158 | -18.6% |
| Fixed assets | 21/28 | €2,231 | €5,806 | +€3,576 | +160.3% |
| Tangible fixed assets | 22/27 | €2,231 | €5,806 | +€3,576 | +160.3% |
| Plant, machinery and equipment | 23 | €2,231 | €364 | -€1,866 | -83.7% |
| Furniture and vehicles | 24 | - | €5,442 | +€5,442 | |
| Current assets | 29/58 | €149,030 | €117,296 | -€31,734 | -21.3% |
| Amounts receivable within one year | 40/41 | €62,796 | €61,728 | -€1,068 | -1.7% |
| Trade receivables | 40 | €62,796 | €61,728 | -€1,068 | -1.7% |
| Cash at bank and in hand | 54/58 | €84,363 | €55,568 | -€28,795 | -34.1% |
| Deferred charges and accrued income | 490/1 | €1,871 | - | -€1,871 | |
| Total equity and liabilities | 10/49 | €151,261 | €123,102 | -€28,158 | -18.6% |
| Equity | 10/15 | €107,139 | €109,433 | +€2,294 | +2.1% |
| Reserves | 13 | €107,139 | €109,433 | +€2,294 | +2.1% |
| Distributable reserves | 133 | €107,139 | €109,433 | +€2,294 | +2.1% |
| Amounts payable | 17/49 | €44,122 | €13,669 | -€30,453 | -69.0% |
| Amounts payable within one year | 42/48 | €44,122 | €13,488 | -€30,634 | -69.4% |
| Trade debts | 44 | €3,336 | €1,173 | -€2,164 | -64.9% |
| Suppliers | 440/4 | €3,336 | €1,173 | -€2,164 | -64.9% |
| Taxes, remuneration and social security | 45 | €11,115 | €11,467 | +€353 | +3.2% |
| Taxes | 450/3 | €11,072 | €11,467 | +€395 | +3.6% |
| Remuneration and social security | 454/9 | €42 | - | -€42 | |
| Other amounts payable | 47/48 | €29,671 | €848 | -€28,823 | -97.1% |
| Accrued charges and deferred income | 492/3 | - | €181 | +€181 | |
| Remuneration, social security and pensions | 62 | €52,638 | €62,333 | +€9,696 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,866 | €7,308 | +€5,442 | +291.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €65,900 | €73,670 | +€7,770 | +11.8% |
| Operating profit (loss) | 9901 | €11,011 | €3,640 | -€7,371 | -66.9% |
| Financial income | 75/76B | €5 | €94 | +€89 | +1786.0% |
| Recurring financial income | 75 | €5 | €94 | +€89 | +1786.0% |
| Financial charges | 65/66B | €787 | €211 | -€577 | -73.2% |
| Recurring financial charges | 65 | €787 | €211 | -€577 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €10,229 | €3,524 | -€6,705 | -65.5% |
| Income taxes | 67/77 | €4,210 | €1,000 | -€3,210 | -76.2% |
| Profit (loss) for the period | 9904 | €6,019 | €2,524 | -€3,495 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,019 | €2,524 | -€3,495 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.