EMI Consultancy: 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.
EMI Consultancy
Largest movements
- Cash +€89,381
new in 2025: €89,381
mainly Receivables within one year (+€75,222) and Net result for the year (+€13,164)
- Receivables within one year -€75,222
down €75,222 (-58.1%), from €129,467 to €54,245
of which Other amounts receivable: -€91,315
- Profit (loss) carried forward +€21,198
up €21,198 (+26.5%), from €79,998 to €101,196
- Tax, wage and social debts -€11,504
down €11,504 (-23.4%), from €49,153 to €37,649
- Contributions +€3,000
new in 2025: €3,000
- Gross operating margin -€82,168
down €82,168 (-80.4%), from €102,209 to €20,041
- Taxes -€17,290
down €17,290 (-77.8%), from €22,210 to €4,920
- Staff costs +€2,318
new in 2025: €2,318
- Financial income +€1,034
new in 2025: €1,034
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 | €129,467 | €143,712 | +€14,245 | +11.0% |
| Current assets | 29/58 | €129,467 | €143,712 | +€14,245 | +11.0% |
| Amounts receivable within one year | 40/41 | €129,467 | €54,245 | -€75,222 | -58.1% |
| Trade receivables | 40 | - | €16,093 | +€16,093 | |
| Other amounts receivable | 41 | €129,467 | €38,152 | -€91,315 | -70.5% |
| Cash at bank and in hand | 54/58 | - | €89,381 | +€89,381 | |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €129,467 | €143,712 | +€14,245 | +11.0% |
| Equity | 10/15 | €79,998 | €104,196 | +€24,198 | +30.2% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €79,998 | €101,196 | +€21,198 | +26.5% |
| Amounts payable | 17/49 | €49,469 | €39,516 | -€9,952 | -20.1% |
| Amounts payable within one year | 42/48 | €49,469 | €39,516 | -€9,952 | -20.1% |
| Financial debts | 43 | - | €500 | +€500 | |
| Credit institutions | 430/8 | - | €500 | +€500 | |
| Trade debts | 44 | - | €1,368 | +€1,368 | |
| Suppliers | 440/4 | - | €1,368 | +€1,368 | |
| Taxes, remuneration and social security | 45 | €49,153 | €37,649 | -€11,504 | -23.4% |
| Taxes | 450/3 | €49,153 | €37,649 | -€11,504 | -23.4% |
| Other amounts payable | 47/48 | €316 | - | -€316 | |
| Remuneration, social security and pensions | 62 | - | €2,318 | +€2,318 | |
| Other operating charges | 640/8 | - | €563 | +€563 | |
| Gross operating margin | 9900 | €102,209 | €20,041 | -€82,168 | -80.4% |
| Operating profit (loss) | 9901 | €102,209 | €17,160 | -€85,049 | -83.2% |
| Financial income | 75/76B | - | €1,034 | +€1,034 | |
| Recurring financial income | 75 | - | €1,034 | +€1,034 | |
| Financial charges | 65/66B | - | €109 | +€109 | |
| Recurring financial charges | 65 | - | €109 | +€109 | |
| Profit (loss) for the period before taxes | 9903 | €102,209 | €18,085 | -€84,124 | -82.3% |
| Income taxes | 67/77 | €22,210 | €4,920 | -€17,290 | -77.8% |
| Profit (loss) for the period | 9904 | €79,998 | €13,164 | -€66,834 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,998 | €13,164 | -€66,834 | -83.5% |
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 12 October 2026 via checked.be.