EMEA FLOOR: 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.
EMEA FLOOR
Largest movements
- Stocks and contracts -€9,995
no longer reported in 2025 (was €9,995)
- Receivables within one year +€6,178
up €6,178 (+59.7%), from €10,353 to €16,531
of which Other amounts receivable: +€8,902
- Cash -€5,374
down €5,374 (-40.1%), from €13,410 to €8,037
mainly Tax, wage and social debts (-€6,496) and Receivables within one year (-€6,178)
- Deferred charges and accrued income +€1,317
up €1,317 (+57.1%), from €2,308 to €3,625
- Tangible fixed assets -€377
down €377 (-53.7%), from €702 to €325
- Tax, wage and social debts -€6,496
down €6,496 (-94.7%), from €6,862 to €366
- Profit (loss) carried forward -€994
down €994 (-4.7%), from -€21,227 to -€22,222
- Trade debts -€760
down €760 (-35.8%), from €2,123 to €1,363
- Gross operating margin +€20,459
up €20,459, from -€15,641 to €4,818
- Other operating charges +€496
up €496 (+41.9%), from €1,186 to €1,682
- Financial income +€402
up €402 (+2010550.0%), from €0 to €402
- Taxes +€353
up €353 (+494.8%), from €71 to €424
- Depreciation -€351
down €351 (-48.2%), from €727 to €377
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 | €36,768 | €28,517 | -€8,251 | -22.4% |
| Fixed assets | 21/28 | €702 | €325 | -€377 | -53.7% |
| Tangible fixed assets | 22/27 | €702 | €325 | -€377 | -53.7% |
| Furniture and vehicles | 24 | €702 | €325 | -€377 | -53.7% |
| Current assets | 29/58 | €36,066 | €28,192 | -€7,874 | -21.8% |
| Stocks and contracts in progress | 3 | €9,995 | - | -€9,995 | |
| Contracts in progress | 37 | €9,995 | - | -€9,995 | |
| Amounts receivable within one year | 40/41 | €10,353 | €16,531 | +€6,178 | +59.7% |
| Trade receivables | 40 | €3,204 | €480 | -€2,724 | -85.0% |
| Other amounts receivable | 41 | €7,149 | €16,051 | +€8,902 | +124.5% |
| Cash at bank and in hand | 54/58 | €13,410 | €8,037 | -€5,374 | -40.1% |
| Deferred charges and accrued income | 490/1 | €2,308 | €3,625 | +€1,317 | +57.1% |
| Total equity and liabilities | 10/49 | €36,768 | €28,517 | -€8,251 | -22.4% |
| Equity | 10/15 | €27,783 | €26,789 | -€994 | -3.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €47,810 | €47,810 | = | 0.0% |
| Distributable reserves | 133 | €47,810 | €47,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,227 | -€22,222 | -€994 | -4.7% |
| Amounts payable | 17/49 | €8,985 | €1,729 | -€7,256 | -80.8% |
| Amounts payable within one year | 42/48 | €8,985 | €1,729 | -€7,256 | -80.8% |
| Trade debts | 44 | €2,123 | €1,363 | -€760 | -35.8% |
| Suppliers | 440/4 | €2,123 | €1,363 | -€760 | -35.8% |
| Taxes, remuneration and social security | 45 | €6,862 | €366 | -€6,496 | -94.7% |
| Taxes | 450/3 | €6,862 | €366 | -€6,496 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €727 | €377 | -€351 | -48.2% |
| Other operating charges | 640/8 | €1,186 | €1,682 | +€496 | +41.9% |
| Non-recurring operating charges | 66A | €22 | - | -€22 | |
| Gross operating margin | 9900 | -€15,641 | €4,818 | +€20,459 | |
| Operating profit (loss) | 9901 | -€17,576 | €2,759 | +€20,335 | |
| Financial income | 75/76B | €0 | €402 | +€402 | +2010550.0% |
| Recurring financial income | 75 | €0 | €402 | +€402 | +2010550.0% |
| Financial charges | 65/66B | €3,581 | €3,731 | +€151 | +4.2% |
| Recurring financial charges | 65 | €3,581 | €3,731 | +€151 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,156 | -€570 | +€20,586 | +97.3% |
| Income taxes | 67/77 | €71 | €424 | +€353 | +494.8% |
| Profit (loss) for the period | 9904 | -€21,227 | -€994 | +€20,233 | +95.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,227 | -€994 | +€20,233 | +95.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.