EME TRADING: 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.
EME TRADING
Largest movements
- Cash -€18,795
down €18,795 (-21.4%), from €87,927 to €69,132
mainly Net result for the year (-€13,674) and Trade debts (-€7,777)
- Tangible fixed assets -€2,256
down €2,256 (-91.5%), from €2,466 to €210
- Profit (loss) carried forward -€13,674
down €13,674 (-80.2%), from -€17,045 to -€30,719
- Trade debts -€7,777
down €7,777 (-92.2%), from €8,439 to €662
- Gross operating margin +€3,692
up €3,692 (+25.9%), from -€14,281 to -€10,589
- Financial income -€1,968
down €1,968 (-100%), from €1,968 to €0
- Financial charges -€1,495
down €1,495 (-84.0%), from €1,780 to €285
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 | €107,557 | €86,106 | -€21,451 | -19.9% |
| Fixed assets | 21/28 | €2,716 | €460 | -€2,256 | -83.1% |
| Tangible fixed assets | 22/27 | €2,466 | €210 | -€2,256 | -91.5% |
| Furniture and vehicles | 24 | €2,466 | €210 | -€2,256 | -91.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €104,841 | €85,646 | -€19,195 | -18.3% |
| Stocks and contracts in progress | 3 | €15,891 | €15,891 | = | 0.0% |
| Stocks | 30/36 | €15,891 | €15,891 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €437 | €309 | -€128 | -29.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €437 | €309 | -€128 | -29.3% |
| Cash at bank and in hand | 54/58 | €87,927 | €69,132 | -€18,795 | -21.4% |
| Deferred charges and accrued income | 490/1 | €585 | €314 | -€272 | -46.4% |
| Total equity and liabilities | 10/49 | €107,557 | €86,106 | -€21,451 | -19.9% |
| Equity | 10/15 | €8,555 | -€5,119 | -€13,674 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,045 | -€30,719 | -€13,674 | -80.2% |
| Amounts payable | 17/49 | €99,002 | €91,225 | -€7,777 | -7.9% |
| Amounts payable within one year | 42/48 | €99,002 | €91,225 | -€7,777 | -7.9% |
| Trade debts | 44 | €8,439 | €662 | -€7,777 | -92.2% |
| Suppliers | 440/4 | €8,439 | €662 | -€7,777 | -92.2% |
| Advances received on contracts in progress | 46 | €90,563 | €90,563 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,256 | €2,256 | = | 0.0% |
| Other operating charges | 640/8 | €534 | €544 | +€10 | +1.9% |
| Gross operating margin | 9900 | -€14,281 | -€10,589 | +€3,692 | +25.9% |
| Operating profit (loss) | 9901 | -€17,071 | -€13,388 | +€3,682 | +21.6% |
| Financial income | 75/76B | €1,968 | €0 | -€1,968 | -100% |
| Recurring financial income | 75 | €1,968 | €0 | -€1,968 | -100% |
| Financial charges | 65/66B | €1,780 | €285 | -€1,495 | -84.0% |
| Recurring financial charges | 65 | €1,780 | €285 | -€1,495 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,882 | -€13,674 | +€3,209 | +19.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,882 | -€13,674 | +€3,209 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,882 | -€13,674 | +€3,209 | +19.0% |
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 19 October 2026 via checked.be.