EMEK RENT: 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 RENT
Largest movements
- Cash +€164,683
new in 2025: €164,683
mainly Net result for the year (+€163,410) and Trade debts (+€147,725)
- Receivables within one year -€145,487
down €145,487 (-28.2%), from €516,810 to €371,323
of which Trade receivables: -€256,222
- Tangible fixed assets +€44,020
up €44,020 (+18.4%), from €238,949 to €282,969
of which Leasing and similar rights: +€107,467
- Profit (loss) carried forward +€163,410
up €163,410 (+1,227%), from €13,320 to €176,730
- Trade debts +€147,725
up €147,725 (+106%), from €138,999 to €286,723
- Current portion of long-term debt -€132,124
down €132,124 (-63.5%), from €207,960 to €75,836
- Tax, wage and social debts -€82,944
down €82,944 (-28.1%), from €295,289 to €212,345
of which Taxes: -€80,784
- Debts after one year +€45,579
up €45,579 (+195%), from €23,393 to €68,972
- Gross operating margin +€168,531
up €168,531 (+14.3%), from €1.2m to €1.4m
- Staff costs -€62,812
down €62,812 (-5.9%), from €1.1m to €999,108
- Taxes +€55,270
up €55,270 (+445%), from €12,412 to €67,683
- Depreciation +€25,285
up €25,285 (+37.0%), from €68,332 to €93,617
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 | €770,384 | €834,968 | +€64,584 | +8.4% |
| Fixed assets | 21/28 | €241,879 | €286,034 | +€44,155 | +18.3% |
| Tangible fixed assets | 22/27 | €238,949 | €282,969 | +€44,020 | +18.4% |
| Plant, machinery and equipment | 23 | €3,525 | €1,363 | -€2,162 | -61.3% |
| Furniture and vehicles | 24 | €173,076 | €111,792 | -€61,285 | -35.4% |
| Leasing and similar rights | 25 | €62,347 | €169,814 | +€107,467 | +172% |
| Financial fixed assets | 28 | €2,930 | €3,065 | +€135 | +4.6% |
| Current assets | 29/58 | €528,505 | €548,934 | +€20,429 | +3.9% |
| Amounts receivable within one year | 40/41 | €516,810 | €371,323 | -€145,487 | -28.2% |
| Trade receivables | 40 | €422,861 | €166,639 | -€256,222 | -60.6% |
| Other amounts receivable | 41 | €93,948 | €204,683 | +€110,735 | +118% |
| Cash at bank and in hand | 54/58 | - | €164,683 | +€164,683 | |
| Deferred charges and accrued income | 490/1 | €11,695 | €12,928 | +€1,232 | +10.5% |
| Total equity and liabilities | 10/49 | €770,384 | €834,968 | +€64,584 | +8.4% |
| Equity | 10/15 | €19,520 | €182,930 | +€163,410 | +837% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,320 | €176,730 | +€163,410 | +1,227% |
| Amounts payable | 17/49 | €750,864 | €652,037 | -€98,827 | -13.2% |
| Amounts payable after more than one year | 17 | €23,393 | €68,972 | +€45,579 | +195% |
| Financial debts | 170/4 | €23,393 | €68,972 | +€45,579 | +195% |
| Amounts payable within one year | 42/48 | €727,471 | €580,940 | -€146,531 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €207,960 | €75,836 | -€132,124 | -63.5% |
| Financial debts | 43 | €35,374 | - | -€35,374 | |
| Credit institutions | 430/8 | €35,374 | - | -€35,374 | |
| Trade debts | 44 | €138,999 | €286,723 | +€147,725 | +106% |
| Suppliers | 440/4 | €138,999 | €286,723 | +€147,725 | +106% |
| Taxes, remuneration and social security | 45 | €295,289 | €212,345 | -€82,944 | -28.1% |
| Taxes | 450/3 | €202,481 | €121,696 | -€80,784 | -39.9% |
| Remuneration and social security | 454/9 | €92,809 | €90,649 | -€2,160 | -2.3% |
| Other amounts payable | 47/48 | €49,850 | €6,036 | -€43,814 | -87.9% |
| Accrued charges and deferred income | 492/3 | - | €2,125 | +€2,125 | |
| Remuneration, social security and pensions | 62 | €1,061,920 | €999,108 | -€62,812 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,332 | €93,617 | +€25,285 | +37.0% |
| Other operating charges | 640/8 | €14,880 | €10,902 | -€3,978 | -26.7% |
| Gross operating margin | 9900 | €1,181,542 | €1,350,073 | +€168,531 | +14.3% |
| Operating profit (loss) | 9901 | €36,409 | €246,445 | +€210,036 | +577% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.3% |
| Financial charges | 65/66B | €10,294 | €15,353 | +€5,059 | +49.1% |
| Recurring financial charges | 65 | €10,294 | €15,353 | +€5,059 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €26,116 | €231,093 | +€204,977 | +785% |
| Income taxes | 67/77 | €12,412 | €67,683 | +€55,270 | +445% |
| Profit (loss) for the period | 9904 | €13,703 | €163,410 | +€149,707 | +1,092% |
| Profit (loss) for the period to be appropriated | 9905 | €13,703 | €163,410 | +€149,707 | +1,092% |
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 28 October 2026 via checked.be.