EMI-Service: 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-Service
Largest movements
- Receivables within one year +€28,941
up €28,941 (+70.8%), from €40,862 to €69,803
of which Trade receivables: +€51,901
- Tangible fixed assets +€25,650
up €25,650 (+139%), from €18,435 to €44,084
of which Furniture and vehicles: +€23,210
- Cash -€13,771
down €13,771 (-29.9%), from €46,106 to €32,335
mainly Contributions, distributions and other (-€61,637) and Investment in fixed assets (net) (-€34,565)
- Stocks and contracts -€5,907
down €5,907 (-50.5%), from €11,691 to €5,784
- Deferred charges and accrued income +€2,536
up €2,536 (+1,209%), from €210 to €2,745
- Reserves -€42,039
down €42,039 (-47.4%), from €88,712 to €46,673
- Trade debts +€40,545
up €40,545 (+3,702%), from €1,095 to €41,640
- Other debts +€30,558
new in 2025: €30,558
- Tax, wage and social debts +€8,944
up €8,944 (+101%), from €8,896 to €17,840
- Gross operating margin +€21,458
up €21,458 (+138%), from €15,548 to €37,006
- Taxes +€5,371
up €5,371 (+185%), from €2,905 to €8,276
- Depreciation +€1,590
up €1,590 (+23.5%), from €6,765 to €8,356
- Other operating charges -€413
down €413 (-55.2%), from €748 to €335
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 | €117,303 | €155,311 | +€38,008 | +32.4% |
| Fixed assets | 21/28 | €18,435 | €44,644 | +€26,210 | +142% |
| Tangible fixed assets | 22/27 | €18,435 | €44,084 | +€25,650 | +139% |
| Plant, machinery and equipment | 23 | €12,180 | €14,619 | +€2,439 | +20.0% |
| Furniture and vehicles | 24 | €6,255 | €29,465 | +€23,210 | +371% |
| Financial fixed assets | 28 | - | €560 | +€560 | |
| Current assets | 29/58 | €98,869 | €110,667 | +€11,799 | +11.9% |
| Stocks and contracts in progress | 3 | €11,691 | €5,784 | -€5,907 | -50.5% |
| Stocks | 30/36 | €11,691 | €5,784 | -€5,907 | -50.5% |
| Amounts receivable within one year | 40/41 | €40,862 | €69,803 | +€28,941 | +70.8% |
| Trade receivables | 40 | €17,901 | €69,803 | +€51,901 | +290% |
| Other amounts receivable | 41 | €22,961 | - | -€22,961 | |
| Cash at bank and in hand | 54/58 | €46,106 | €32,335 | -€13,771 | -29.9% |
| Deferred charges and accrued income | 490/1 | €210 | €2,745 | +€2,536 | +1,209% |
| Total equity and liabilities | 10/49 | €117,303 | €155,311 | +€38,008 | +32.4% |
| Equity | 10/15 | €107,312 | €65,273 | -€42,039 | -39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,712 | €46,673 | -€42,039 | -47.4% |
| Distributable reserves | 133 | €88,712 | €46,673 | -€42,039 | -47.4% |
| Amounts payable | 17/49 | €9,991 | €90,038 | +€80,047 | +801% |
| Amounts payable within one year | 42/48 | €9,991 | €90,038 | +€80,047 | +801% |
| Trade debts | 44 | €1,095 | €41,640 | +€40,545 | +3,702% |
| Suppliers | 440/4 | €1,095 | €41,640 | +€40,545 | +3,702% |
| Taxes, remuneration and social security | 45 | €8,896 | €17,840 | +€8,944 | +101% |
| Taxes | 450/3 | €8,896 | €17,840 | +€8,944 | +101% |
| Other amounts payable | 47/48 | - | €30,558 | +€30,558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,765 | €8,356 | +€1,590 | +23.5% |
| Other operating charges | 640/8 | €748 | €335 | -€413 | -55.2% |
| Gross operating margin | 9900 | €15,548 | €37,006 | +€21,458 | +138% |
| Operating profit (loss) | 9901 | €8,035 | €28,315 | +€20,280 | +252% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €144 | €441 | +€297 | +207% |
| Recurring financial charges | 65 | €144 | €441 | +€297 | +207% |
| Profit (loss) for the period before taxes | 9903 | €7,891 | €27,874 | +€19,983 | +253% |
| Income taxes | 67/77 | €2,905 | €8,276 | +€5,371 | +185% |
| Profit (loss) for the period | 9904 | €4,986 | €19,598 | +€14,612 | +293% |
| Profit (loss) for the period to be appropriated | 9905 | €4,986 | €19,598 | +€14,612 | +293% |
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 30 October 2026 via checked.be.