EMD Elektro: what changed
Two fiscal 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.
EMD Elektro
Largest movements
- Receivables within one year +€8,014
up €8,014 (+4.8%), from €166,493 to €174,507
of which Trade receivables: +€7,104
- Cash +€6,274
new in 2025: €6,274
mainly Trade debts (+€10,512) and Other debts (+€5,910)
- Deferred charges and accrued income +€4,760
new in 2025: €4,760
- Trade debts +€10,512
up €10,512 (+378.5%), from €2,778 to €13,289
- Other debts +€5,910
up €5,910 (+4.5%), from €132,343 to €138,254
- Profit (loss) carried forward +€2,985
up €2,985 (+12.3%), from -€24,201 to -€21,217
- Gross operating margin +€5,131
up €5,131, from -€1,457 to €3,675
- Financial income -€829
no longer reported in 2025 (was €829)
- Financial charges +€162
new in 2025: €162
- Other operating charges -€99
down €99 (-15.8%), from €627 to €528
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 | €166,493 | €185,541 | +€19,048 | +11.4% |
| Current assets | 29/58 | €166,493 | €185,541 | +€19,048 | +11.4% |
| Amounts receivable within one year | 40/41 | €166,493 | €174,507 | +€8,014 | +4.8% |
| Trade receivables | 40 | - | €7,104 | +€7,104 | |
| Other amounts receivable | 41 | €166,493 | €167,402 | +€910 | +0.5% |
| Cash at bank and in hand | 54/58 | - | €6,274 | +€6,274 | |
| Deferred charges and accrued income | 490/1 | - | €4,760 | +€4,760 | |
| Total equity and liabilities | 10/49 | €166,493 | €185,541 | +€19,048 | +11.4% |
| Equity | 10/15 | -€3,134 | -€149 | +€2,985 | +95.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,468 | €2,468 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,468 | €2,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,201 | -€21,217 | +€2,985 | +12.3% |
| Amounts payable | 17/49 | €169,626 | €185,690 | +€16,063 | +9.5% |
| Amounts payable after more than one year | 17 | €34,000 | €34,000 | = | 0.0% |
| Financial debts | 170/4 | €34,000 | €34,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €135,121 | €151,690 | +€16,569 | +12.3% |
| Trade debts | 44 | €2,778 | €13,289 | +€10,512 | +378.5% |
| Suppliers | 440/4 | €2,778 | €13,289 | +€10,512 | +378.5% |
| Taxes, remuneration and social security | 45 | - | €147 | +€147 | |
| Taxes | 450/3 | - | €147 | +€147 | |
| Other amounts payable | 47/48 | €132,343 | €138,254 | +€5,910 | +4.5% |
| Accrued charges and deferred income | 492/3 | €505 | €0 | -€505 | -100.0% |
| Other operating charges | 640/8 | €627 | €528 | -€99 | -15.8% |
| Gross operating margin | 9900 | -€1,457 | €3,675 | +€5,131 | |
| Operating profit (loss) | 9901 | -€2,084 | €3,147 | +€5,231 | |
| Financial income | 75/76B | €829 | - | -€829 | |
| Recurring financial income | 75 | €829 | - | -€829 | |
| Financial charges | 65/66B | - | €162 | +€162 | |
| Recurring financial charges | 65 | - | €162 | +€162 | |
| Profit (loss) for the period before taxes | 9903 | -€1,255 | €2,985 | +€4,239 | |
| Profit (loss) for the period | 9904 | -€1,255 | €2,985 | +€4,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,255 | €2,985 | +€4,239 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.