EMERPOINT: 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.
EMERPOINT
Largest movements
- Cash +€67,393
up €67,393 (+23.8%), from €282,782 to €350,175
mainly Net result for the year (+€81,785) and Current investments (+€21,861)
- Current investments -€21,861
no longer reported in 2025 (was €21,861)
- Receivables within one year -€20,450
down €20,450 (-67.9%), from €30,111 to €9,661
of which Trade receivables: -€20,461
- Reserves +€81,785
up €81,785 (+30.4%), from €269,206 to €350,990
- Tax, wage and social debts -€43,979
down €43,979 (-87.0%), from €50,560 to €6,581
- Other debts -€17,508
down €17,508 (-90.4%), from €19,362 to €1,854
- Gross operating margin -€35,590
down €35,590 (-24.2%), from €146,814 to €111,225
- Taxes -€9,464
down €9,464 (-22.4%), from €42,317 to €32,853
- Financial income +€5,850
up €5,850 (+216.1%), from €2,708 to €8,558
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 | €344,067 | €366,470 | +€22,403 | +6.5% |
| Fixed assets | 21/28 | €9,313 | €6,634 | -€2,679 | -28.8% |
| Tangible fixed assets | 22/27 | €9,313 | €6,634 | -€2,679 | -28.8% |
| Plant, machinery and equipment | 23 | €6,735 | €5,058 | -€1,676 | -24.9% |
| Furniture and vehicles | 24 | €2,578 | €1,575 | -€1,003 | -38.9% |
| Current assets | 29/58 | €334,755 | €359,836 | +€25,082 | +7.5% |
| Amounts receivable within one year | 40/41 | €30,111 | €9,661 | -€20,450 | -67.9% |
| Trade receivables | 40 | €30,111 | €9,650 | -€20,461 | -68.0% |
| Other amounts receivable | 41 | €0 | €11 | +€11 | |
| Current investments | 50/53 | €21,861 | - | -€21,861 | |
| Cash at bank and in hand | 54/58 | €282,782 | €350,175 | +€67,393 | +23.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €344,067 | €366,470 | +€22,403 | +6.5% |
| Equity | 10/15 | €272,706 | €354,490 | +€81,785 | +30.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €269,206 | €350,990 | +€81,785 | +30.4% |
| Distributable reserves | 133 | €269,206 | €350,990 | +€81,785 | +30.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €71,362 | €11,980 | -€59,382 | -83.2% |
| Amounts payable within one year | 42/48 | €70,279 | €10,505 | -€59,773 | -85.1% |
| Trade debts | 44 | €356 | €2,070 | +€1,714 | +480.7% |
| Suppliers | 440/4 | €356 | €2,070 | +€1,714 | +480.7% |
| Taxes, remuneration and social security | 45 | €50,560 | €6,581 | -€43,979 | -87.0% |
| Taxes | 450/3 | €50,560 | €6,581 | -€43,979 | -87.0% |
| Other amounts payable | 47/48 | €19,362 | €1,854 | -€17,508 | -90.4% |
| Accrued charges and deferred income | 492/3 | €1,083 | €1,474 | +€391 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €2,679 | -€553 | -17.1% |
| Other operating charges | 640/8 | €509 | €923 | +€414 | +81.4% |
| Gross operating margin | 9900 | €146,814 | €111,225 | -€35,590 | -24.2% |
| Operating profit (loss) | 9901 | €143,073 | €107,623 | -€35,450 | -24.8% |
| Financial income | 75/76B | €2,708 | €8,558 | +€5,850 | +216.1% |
| Recurring financial income | 75 | €2,708 | €8,558 | +€5,850 | +216.1% |
| Financial charges | 65/66B | €1,192 | €1,544 | +€351 | +29.5% |
| Recurring financial charges | 65 | €1,192 | €1,544 | +€351 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €144,589 | €114,637 | -€29,951 | -20.7% |
| Income taxes | 67/77 | €42,317 | €32,853 | -€9,464 | -22.4% |
| Profit (loss) for the period | 9904 | €102,272 | €81,785 | -€20,488 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €102,272 | €81,785 | -€20,488 | -20.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.