Emeric HUMBLET: what changed
What changed
Emeric HUMBLET
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€16,938
2024 · €1,866-€18,804
Equity
€2,128
2024 · €19,066-€16,938
Cash
-
2024 · €446-€446
Balance sheet total
€24,054
2024 · €47,442-€23,389
Largest movements
Assets
- Receivables within one year -€14,773
down €14,773 (-88.4%), from €16,703 to €1,930
of which Other amounts receivable: -€12,195
- Tangible fixed assets -€8,275
down €8,275 (-28.5%), from €29,030 to €20,756
of which Furniture and vehicles: -€9,689
Equity and liabilities
- Profit (loss) carried forward -€16,938
down €16,938 (-32.9%), from -€51,498 to -€68,435
- Debts after one year -€8,384
down €8,384 (-53.6%), from €15,627 to €7,243
- Short-term financial debts +€5,377
new in 2025: €5,377
- Trade debts -€2,653
down €2,653 (-93.7%), from €2,832 to €179
- Tax, wage and social debts -€1,474
down €1,474 (-79.3%), from €1,857 to €384
Income statement
- Gross operating margin -€13,414
down €13,414, from €9,261 to -€4,153
- Depreciation +€6,428
up €6,428 (+176%), from €3,651 to €10,079
- Other operating charges -€1,387
down €1,387 (-57.7%), from €2,403 to €1,015
- Financial income -€613
down €613 (-64.0%), from €959 to €345
- Taxes -€488
down €488 (-65.6%), from €744 to €256
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,866
Gross operating margin
-€13,414
Depreciation
-€6,428
Other operating charges
+€1,387
Financial income
-€613
Financial charges
-€223
Taxes
+€488
Result 2025
-€16,938
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,042
Investment
-€1,804
Financing
-€2,684
Cash 2024
€446
From operations (derived)
+€4,042
Net result for the year
-€16,938
Depreciation
+€10,079
Receivables within one year
+€14,773
Deferred charges and accrued income
-€105
Trade debts
-€2,653
Tax, wage and social debts
-€1,474
Other debts
+€360
Investment (derived)
-€1,804
Investment in fixed assets (net)
-€1,804
Financing
-€2,684
Debts after one year
-€8,384
Current portion of long-term debt
+€323
Short-term financial debts
+€5,377
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,442 | €24,054 | -€23,389 | -49.3% |
| Fixed assets | 21/28 | €29,030 | €20,756 | -€8,275 | -28.5% |
| Tangible fixed assets | 22/27 | €29,030 | €20,756 | -€8,275 | -28.5% |
| Plant, machinery and equipment | 23 | €347 | €1,761 | +€1,414 | +407% |
| Furniture and vehicles | 24 | €28,683 | €18,994 | -€9,689 | -33.8% |
| Current assets | 29/58 | €18,412 | €3,298 | -€15,114 | -82.1% |
| Amounts receivable within one year | 40/41 | €16,703 | €1,930 | -€14,773 | -88.4% |
| Trade receivables | 40 | €3,600 | €1,022 | -€2,579 | -71.6% |
| Other amounts receivable | 41 | €13,103 | €908 | -€12,195 | -93.1% |
| Cash at bank and in hand | 54/58 | €446 | - | -€446 | |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,368 | +€105 | +8.3% |
| Total equity and liabilities | 10/49 | €47,442 | €24,054 | -€23,389 | -49.3% |
| Equity | 10/15 | €19,066 | €2,128 | -€16,938 | -88.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,364 | €64,364 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,504 | €62,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,498 | -€68,435 | -€16,938 | -32.9% |
| Amounts payable | 17/49 | €28,376 | €21,925 | -€6,451 | -22.7% |
| Amounts payable after more than one year | 17 | €15,627 | €7,243 | -€8,384 | -53.6% |
| Financial debts | 170/4 | €15,627 | €7,243 | -€8,384 | -53.6% |
| Amounts payable within one year | 42/48 | €12,749 | €14,682 | +€1,933 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €8,060 | €8,384 | +€323 | +4.0% |
| Financial debts | 43 | - | €5,377 | +€5,377 | |
| Credit institutions | 430/8 | - | €5,377 | +€5,377 | |
| Trade debts | 44 | €2,832 | €179 | -€2,653 | -93.7% |
| Suppliers | 440/4 | €2,832 | €179 | -€2,653 | -93.7% |
| Taxes, remuneration and social security | 45 | €1,857 | €384 | -€1,474 | -79.3% |
| Taxes | 450/3 | €1,857 | €384 | -€1,474 | -79.3% |
| Other amounts payable | 47/48 | - | €360 | +€360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,651 | €10,079 | +€6,428 | +176% |
| Other operating charges | 640/8 | €2,403 | €1,015 | -€1,387 | -57.7% |
| Gross operating margin | 9900 | €9,261 | -€4,153 | -€13,414 | |
| Operating profit (loss) | 9901 | €3,208 | -€15,247 | -€18,455 | |
| Financial income | 75/76B | €959 | €345 | -€613 | -64.0% |
| Recurring financial income | 75 | €959 | €345 | -€613 | -64.0% |
| Financial charges | 65/66B | €1,557 | €1,780 | +€223 | +14.4% |
| Recurring financial charges | 65 | €1,557 | €1,780 | +€223 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €2,609 | -€16,682 | -€19,291 | |
| Income taxes | 67/77 | €744 | €256 | -€488 | -65.6% |
| Profit (loss) for the period | 9904 | €1,866 | -€16,938 | -€18,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,866 | -€16,938 | -€18,804 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.