EMECSTUDIOS: 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.
EMECSTUDIOS
Largest movements
- Tangible fixed assets -€2,984
down €2,984 (-34.5%), from €8,661 to €5,677
of which Plant, machinery and equipment: -€2,692
- Cash +€2,549
up €2,549 (+702.1%), from €363 to €2,912
mainly Other debts (+€45,698) and Depreciation (+€2,984)
- Receivables within one year +€953
up €953 (+8.4%), from €11,409 to €12,363
of which Other amounts receivable: +€1,079
- Profit (loss) carried forward -€47,562
down €47,562 (-8.6%), from -€554,806 to -€602,368
- Other debts +€45,698
up €45,698 (+9.2%), from €497,313 to €543,011
- Trade debts +€2,354
up €2,354 (+1334.7%), from €176 to €2,530
- Gross operating margin -€8,457
down €8,457 (-23.6%), from -€35,779 to -€44,236
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 | €85,433 | €86,090 | +€657 | +0.8% |
| Fixed assets | 21/28 | €8,661 | €5,677 | -€2,984 | -34.5% |
| Tangible fixed assets | 22/27 | €8,661 | €5,677 | -€2,984 | -34.5% |
| Plant, machinery and equipment | 23 | €7,781 | €5,089 | -€2,692 | -34.6% |
| Furniture and vehicles | 24 | €880 | €588 | -€292 | -33.2% |
| Current assets | 29/58 | €76,772 | €80,413 | +€3,641 | +4.7% |
| Amounts receivable within one year | 40/41 | €11,409 | €12,363 | +€953 | +8.4% |
| Trade receivables | 40 | €126 | - | -€126 | |
| Other amounts receivable | 41 | €11,283 | €12,363 | +€1,079 | +9.6% |
| Cash at bank and in hand | 54/58 | €363 | €2,912 | +€2,549 | +702.1% |
| Deferred charges and accrued income | 490/1 | €65,000 | €65,139 | +€139 | +0.2% |
| Total equity and liabilities | 10/49 | €85,433 | €86,090 | +€657 | +0.8% |
| Equity | 10/15 | -€474,056 | -€521,618 | -€47,562 | -10.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€554,806 | -€602,368 | -€47,562 | -8.6% |
| Amounts payable | 17/49 | €559,489 | €607,708 | +€48,219 | +8.6% |
| Amounts payable after more than one year | 17 | €62,000 | €62,000 | = | 0.0% |
| Other amounts payable | 178/9 | €62,000 | €62,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €497,489 | €545,541 | +€48,052 | +9.7% |
| Trade debts | 44 | €176 | €2,530 | +€2,354 | +1334.7% |
| Suppliers | 440/4 | €176 | €2,530 | +€2,354 | +1334.7% |
| Other amounts payable | 47/48 | €497,313 | €543,011 | +€45,698 | +9.2% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €2,984 | = | 0.0% |
| Other operating charges | 640/8 | €287 | €287 | = | 0.0% |
| Gross operating margin | 9900 | -€35,779 | -€44,236 | -€8,457 | -23.6% |
| Operating profit (loss) | 9901 | -€39,050 | -€47,507 | -€8,457 | -21.7% |
| Financial charges | 65/66B | -€43 | €55 | +€98 | |
| Recurring financial charges | 65 | -€43 | €55 | +€98 | |
| Profit (loss) for the period before taxes | 9903 | -€39,007 | -€47,562 | -€8,555 | -21.9% |
| Profit (loss) for the period | 9904 | -€39,007 | -€47,562 | -€8,555 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,007 | -€47,562 | -€8,555 | -21.9% |
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 10 October 2026 via checked.be.