EMI DRIES: 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 DRIES
Largest movements
- Tangible fixed assets -€10,580
down €10,580 (-31.5%), from €33,618 to €23,039
of which Furniture and vehicles: -€10,072
- Cash -€9,320
down €9,320 (-3.3%), from €283,214 to €273,894
mainly Net result for the year (-€8,494) and Debts after one year (-€6,184)
- Profit (loss) carried forward -€9,327
down €9,327 (-8.6%), from €108,485 to €99,158
- Debts after one year -€6,184
down €6,184 (-45.0%), from €13,753 to €7,569
- Gross operating margin -€170,457
down €170,457 (-97.6%), from €174,663 to €4,206
- Taxes -€50,091
down €50,091 (-99.7%), from €50,232 to €141
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 | €317,861 | €300,109 | -€17,753 | -5.6% |
| Fixed assets | 21/28 | €33,618 | €23,039 | -€10,580 | -31.5% |
| Tangible fixed assets | 22/27 | €33,618 | €23,039 | -€10,580 | -31.5% |
| Plant, machinery and equipment | 23 | €2,161 | €1,653 | -€508 | -23.5% |
| Furniture and vehicles | 24 | €31,458 | €21,386 | -€10,072 | -32.0% |
| Current assets | 29/58 | €284,243 | €277,070 | -€7,173 | -2.5% |
| Amounts receivable within one year | 40/41 | - | €2,392 | +€2,392 | |
| Other amounts receivable | 41 | - | €2,392 | +€2,392 | |
| Cash at bank and in hand | 54/58 | €283,214 | €273,894 | -€9,320 | -3.3% |
| Deferred charges and accrued income | 490/1 | €1,029 | €784 | -€245 | -23.8% |
| Total equity and liabilities | 10/49 | €317,861 | €300,109 | -€17,753 | -5.6% |
| Equity | 10/15 | €247,085 | €237,758 | -€9,327 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,485 | €99,158 | -€9,327 | -8.6% |
| Amounts payable | 17/49 | €70,776 | €62,351 | -€8,425 | -11.9% |
| Amounts payable after more than one year | 17 | €13,753 | €7,569 | -€6,184 | -45.0% |
| Financial debts | 170/4 | €13,753 | €7,569 | -€6,184 | -45.0% |
| Amounts payable within one year | 42/48 | €57,023 | €54,781 | -€2,241 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €5,917 | €6,184 | +€268 | +4.5% |
| Trade debts | 44 | €2,541 | €32 | -€2,509 | -98.7% |
| Suppliers | 440/4 | €2,541 | €32 | -€2,509 | -98.7% |
| Taxes, remuneration and social security | 45 | €47,732 | €47,732 | = | 0.0% |
| Taxes | 450/3 | €47,732 | €47,732 | = | 0.0% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Non-recurring operating income | 76A | €143,351 | - | -€143,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,886 | €10,300 | -€586 | -5.4% |
| Other operating charges | 640/8 | €1,863 | €924 | -€939 | -50.4% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | €174,663 | €4,206 | -€170,457 | -97.6% |
| Operating profit (loss) | 9901 | €161,914 | -€7,298 | -€169,212 | |
| Financial income | 75/76B | €2 | €131 | +€129 | +6,249% |
| Recurring financial income | 75 | €2 | €131 | +€129 | +6,249% |
| Financial charges | 65/66B | €1,695 | €1,186 | -€509 | -30.0% |
| Recurring financial charges | 65 | €1,695 | €1,186 | -€509 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €160,221 | -€8,353 | -€168,574 | |
| Income taxes | 67/77 | €50,232 | €141 | -€50,091 | -99.7% |
| Profit (loss) for the period | 9904 | €109,989 | -€8,494 | -€118,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €109,989 | -€8,494 | -€118,483 |
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 13 October 2026 via checked.be.