EMEK: 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.
EMEK
Largest movements
- Cash +€8,240
up €8,240 (+31.6%), from €26,079 to €34,319
mainly Net result for the year (+€4,432) and Depreciation (+€2,243)
- Tangible fixed assets -€2,243
down €2,243 (-21.6%), from €10,359 to €8,117
of which Plant, machinery and equipment: -€2,181
- Profit (loss) carried forward +€4,432
up €4,432 (+85.3%), from €5,194 to €9,626
- Trade debts +€1,002
up €1,002 (+58.1%), from €1,725 to €2,727
- Tax, wage and social debts +€653
up €653 (+45.7%), from €1,428 to €2,081
of which Taxes: +€653
- Purchases and services +€30,269
up €30,269 (+32.4%), from €93,394 to €123,663
- Turnover +€14,325
up €14,325 (+12.9%), from €111,301 to €125,626
- Gross operating margin -€8,944
down €8,944 (-49.9%), from €17,907 to €8,963
- Depreciation +€1,265
up €1,265 (+129%), from €978 to €2,243
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 | €39,834 | €46,031 | +€6,197 | +15.6% |
| Fixed assets | 21/28 | €12,209 | €9,967 | -€2,243 | -18.4% |
| Tangible fixed assets | 22/27 | €10,359 | €8,117 | -€2,243 | -21.6% |
| Plant, machinery and equipment | 23 | €10,297 | €8,117 | -€2,181 | -21.2% |
| Furniture and vehicles | 24 | €62 | €0 | -€62 | -100% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €27,624 | €36,064 | +€8,440 | +30.6% |
| Stocks and contracts in progress | 3 | €476 | €778 | +€302 | +63.3% |
| Stocks | 30/36 | €476 | €778 | +€302 | +63.3% |
| Amounts receivable within one year | 40/41 | €1,070 | €913 | -€157 | -14.7% |
| Trade receivables | 40 | €789 | €513 | -€276 | -35.0% |
| Other amounts receivable | 41 | €281 | €400 | +€119 | +42.4% |
| Cash at bank and in hand | 54/58 | €26,079 | €34,319 | +€8,240 | +31.6% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €39,834 | €46,031 | +€6,197 | +15.6% |
| Equity | 10/15 | €11,494 | €15,926 | +€4,432 | +38.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €5,194 | €9,626 | +€4,432 | +85.3% |
| Amounts payable | 17/49 | €28,340 | €30,105 | +€1,765 | +6.2% |
| Amounts payable within one year | 42/48 | €28,340 | €30,085 | +€1,744 | +6.2% |
| Trade debts | 44 | €1,725 | €2,727 | +€1,002 | +58.1% |
| Suppliers | 440/4 | €1,725 | €2,727 | +€1,002 | +58.1% |
| Taxes, remuneration and social security | 45 | €1,428 | €2,081 | +€653 | +45.7% |
| Taxes | 450/3 | €98 | €751 | +€653 | +666% |
| Remuneration and social security | 454/9 | €1,330 | €1,330 | = | 0.0% |
| Other amounts payable | 47/48 | €25,188 | €25,276 | +€89 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | €20 | +€20 | |
| Turnover | 70 | €111,301 | €125,626 | +€14,325 | +12.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,394 | €123,663 | +€30,269 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978 | €2,243 | +€1,265 | +129% |
| Other operating charges | 640/8 | €2,335 | €1,083 | -€1,252 | -53.6% |
| Gross operating margin | 9900 | €17,907 | €8,963 | -€8,944 | -49.9% |
| Operating profit (loss) | 9901 | €14,595 | €5,638 | -€8,957 | -61.4% |
| Financial income | 75/76B | €0 | €21 | +€21 | +105,200% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +105,200% |
| Financial charges | 65/66B | €379 | €573 | +€195 | +51.4% |
| Recurring financial charges | 65 | €379 | €573 | +€195 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €14,216 | €5,085 | -€9,131 | -64.2% |
| Income taxes | 67/77 | - | €653 | +€653 | |
| Profit (loss) for the period | 9904 | €14,216 | €4,432 | -€9,784 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,216 | €4,432 | -€9,784 | -68.8% |
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 13 October 2026 via checked.be.