EMESS Consulting: 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.
EMESS Consulting
Largest movements
- Current investments +€66,000
new in 2025: €66,000
- Cash -€15,013
down €15,013 (-29.1%), from €51,571 to €36,558
mainly Current investments (-€66,000) and Receivables after one year (-€8,185)
- Receivables within one year -€14,193
down €14,193 (-90.0%), from €15,763 to €1,570
of which Trade receivables: -€12,983
- Receivables after one year +€8,185
new in 2025: €8,185
- Profit (loss) carried forward +€44,581
up €44,581 (+79.1%), from €56,349 to €100,930
- Gross operating margin +€15,942
up €15,942 (+38.1%), from €41,791 to €57,733
- Taxes +€3,391
up €3,391 (+37.9%), from €8,947 to €12,338
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 | €68,412 | €113,704 | +€45,292 | +66.2% |
| Fixed assets | 21/28 | €1,078 | €1,391 | +€313 | +29.0% |
| Tangible fixed assets | 22/27 | €1,078 | €1,391 | +€313 | +29.0% |
| Furniture and vehicles | 24 | €1,078 | €1,391 | +€313 | +29.0% |
| Current assets | 29/58 | €67,334 | €112,313 | +€44,979 | +66.8% |
| Amounts receivable after more than one year | 29 | - | €8,185 | +€8,185 | |
| Other amounts receivable | 291 | - | €8,185 | +€8,185 | |
| Amounts receivable within one year | 40/41 | €15,763 | €1,570 | -€14,193 | -90.0% |
| Trade receivables | 40 | €13,983 | €1,000 | -€12,983 | -92.8% |
| Other amounts receivable | 41 | €1,780 | €570 | -€1,210 | -68.0% |
| Current investments | 50/53 | - | €66,000 | +€66,000 | |
| Cash at bank and in hand | 54/58 | €51,571 | €36,558 | -€15,013 | -29.1% |
| Total equity and liabilities | 10/49 | €68,412 | €113,704 | +€45,292 | +66.2% |
| Equity | 10/15 | €57,949 | €102,530 | +€44,581 | +76.9% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,349 | €100,930 | +€44,581 | +79.1% |
| Amounts payable | 17/49 | €10,463 | €11,173 | +€711 | +6.8% |
| Amounts payable within one year | 42/48 | €10,463 | €11,173 | +€711 | +6.8% |
| Trade debts | 44 | €618 | €896 | +€278 | +44.9% |
| Suppliers | 440/4 | €618 | €896 | +€278 | +44.9% |
| Taxes, remuneration and social security | 45 | €9,845 | €10,278 | +€433 | +4.4% |
| Taxes | 450/3 | €9,845 | €10,278 | +€433 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €413 | +€335 | +429% |
| Other operating charges | 640/8 | €620 | €507 | -€113 | -18.2% |
| Gross operating margin | 9900 | €41,791 | €57,733 | +€15,942 | +38.1% |
| Operating profit (loss) | 9901 | €41,092 | €56,813 | +€15,721 | +38.3% |
| Financial income | 75/76B | €11 | €200 | +€189 | +1,801% |
| Recurring financial income | 75 | €11 | €200 | +€189 | +1,801% |
| Financial charges | 65/66B | €109 | €93 | -€16 | -14.7% |
| Recurring financial charges | 65 | €109 | €93 | -€16 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €40,994 | €56,919 | +€15,926 | +38.8% |
| Income taxes | 67/77 | €8,947 | €12,338 | +€3,391 | +37.9% |
| Profit (loss) for the period | 9904 | €32,046 | €44,581 | +€12,535 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,046 | €44,581 | +€12,535 | +39.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.