EMGE CONSULTING: what changed
EMGE CONSULTING
Largest movements
- Tangible fixed assets +€50,307
up €50,307 (+5,286%), from €952 to €51,259
of which Furniture and vehicles: +€48,045
- Receivables within one year +€5,457
up €5,457 (+49.4%), from €11,057 to €16,515
- Cash -€2,751
down €2,751 (-8.2%), from €33,527 to €30,775
mainly Investment in fixed assets (net) (-€58,494) and Receivables within one year (-€5,457)
- Debts after one year +€49,000
new in 2025: €49,000
- Profit (loss) carried forward +€2,990
up €2,990 (+11.5%), from €25,954 to €28,944
- Trade debts +€1,220
up €1,220 (+555%), from €220 to €1,440
- Gross operating margin +€7,807
up €7,807 (+110%), from €7,114 to €14,921
- Depreciation +€7,405
up €7,405 (+948%), from €781 to €8,186
- Other operating charges +€191
up €191 (+25.0%), from €765 to €955
- Taxes +€169
up €169 (+10.2%), from €1,657 to €1,826
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,536 | €98,549 | +€53,013 | +116% |
| Fixed assets | 21/28 | €952 | €51,259 | +€50,307 | +5,286% |
| Tangible fixed assets | 22/27 | €952 | €51,259 | +€50,307 | +5,286% |
| Plant, machinery and equipment | 23 | €952 | €3,214 | +€2,262 | +238% |
| Furniture and vehicles | 24 | - | €48,045 | +€48,045 | |
| Current assets | 29/58 | €44,584 | €47,290 | +€2,706 | +6.1% |
| Amounts receivable within one year | 40/41 | €11,057 | €16,515 | +€5,457 | +49.4% |
| Trade receivables | 40 | €11,057 | €16,515 | +€5,457 | +49.4% |
| Cash at bank and in hand | 54/58 | €33,527 | €30,775 | -€2,751 | -8.2% |
| Total equity and liabilities | 10/49 | €45,536 | €98,549 | +€53,013 | +116% |
| Equity | 10/15 | €34,787 | €37,777 | +€2,990 | +8.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €833 | €833 | = | 0.0% |
| Non-distributable reserves | 130/1 | €833 | €833 | = | 0.0% |
| Reserves not available under the articles | 1311 | €833 | €833 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,954 | €28,944 | +€2,990 | +11.5% |
| Amounts payable | 17/49 | €10,749 | €60,772 | +€50,023 | +465% |
| Amounts payable after more than one year | 17 | - | €49,000 | +€49,000 | |
| Financial debts | 170/4 | - | €49,000 | +€49,000 | |
| Amounts payable within one year | 42/48 | €10,749 | €11,772 | +€1,023 | +9.5% |
| Trade debts | 44 | €220 | €1,440 | +€1,220 | +555% |
| Suppliers | 440/4 | €220 | €1,440 | +€1,220 | +555% |
| Taxes, remuneration and social security | 45 | €6,316 | €6,688 | +€371 | +5.9% |
| Taxes | 450/3 | €4,366 | €5,088 | +€721 | +16.5% |
| Remuneration and social security | 454/9 | €1,950 | €1,600 | -€350 | -17.9% |
| Other amounts payable | 47/48 | €4,213 | €3,645 | -€569 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €781 | €8,186 | +€7,405 | +948% |
| Other operating charges | 640/8 | €765 | €955 | +€191 | +25.0% |
| Gross operating margin | 9900 | €7,114 | €14,921 | +€7,807 | +110% |
| Operating profit (loss) | 9901 | €5,568 | €5,779 | +€211 | +3.8% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €137 | €136 | -€0 | -0.3% |
| Recurring financial charges | 65 | €137 | €136 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,431 | €5,676 | +€244 | +4.5% |
| Income taxes | 67/77 | €1,657 | €1,826 | +€169 | +10.2% |
| Profit (loss) for the period | 9904 | €3,774 | €3,849 | +€75 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,774 | €3,849 | +€75 | +2.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.