EMI-TECH: 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-TECH
Largest movements
- Cash -€13,650
down €13,650 (-84.1%), from €16,232 to €2,582
mainly Trade debts (-€16,338) and Receivables within one year (-€10,669)
- Receivables within one year +€10,669
up €10,669 (+14.1%), from €75,906 to €86,576
of which Trade receivables: +€11,129
- Trade debts -€16,338
down €16,338 (-48.3%), from €33,832 to €17,493
- Profit (loss) carried forward +€9,652
up €9,652 (+44.2%), from €21,816 to €31,468
- Tax, wage and social debts +€3,706
up €3,706 (+23.1%), from €16,031 to €19,736
of which Taxes: +€3,706
- Purchases and services +€58,644
up €58,644 (+95.0%), from €61,748 to €120,393
- Gross operating margin +€4,988
up €4,988 (+60.1%), from €8,293 to €13,280
- Taxes +€1,266
up €1,266 (+83.0%), from €1,525 to €2,791
- Other operating charges -€876
down €876 (-85.5%), from €1,024 to €149
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 | €92,138 | €89,158 | -€2,981 | -3.2% |
| Current assets | 29/58 | €92,138 | €89,158 | -€2,981 | -3.2% |
| Amounts receivable within one year | 40/41 | €75,906 | €86,576 | +€10,669 | +14.1% |
| Trade receivables | 40 | €68,857 | €79,986 | +€11,129 | +16.2% |
| Other amounts receivable | 41 | €7,050 | €6,590 | -€460 | -6.5% |
| Cash at bank and in hand | 54/58 | €16,232 | €2,582 | -€13,650 | -84.1% |
| Total equity and liabilities | 10/49 | €92,138 | €89,158 | -€2,981 | -3.2% |
| Equity | 10/15 | €42,276 | €51,928 | +€9,652 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,816 | €31,468 | +€9,652 | +44.2% |
| Amounts payable | 17/49 | €49,862 | €37,230 | -€12,633 | -25.3% |
| Amounts payable within one year | 42/48 | €49,862 | €37,230 | -€12,633 | -25.3% |
| Trade debts | 44 | €33,832 | €17,493 | -€16,338 | -48.3% |
| Suppliers | 440/4 | €33,832 | €17,493 | -€16,338 | -48.3% |
| Taxes, remuneration and social security | 45 | €16,031 | €19,736 | +€3,706 | +23.1% |
| Taxes | 450/3 | €1,345 | €5,050 | +€3,706 | +276% |
| Remuneration and social security | 454/9 | €14,686 | €14,686 | -€0 | 0.0% |
| Non-recurring operating income | 76A | - | €12,181 | +€12,181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,748 | €120,393 | +€58,644 | +95.0% |
| Other operating charges | 640/8 | €1,024 | €149 | -€876 | -85.5% |
| Non-recurring operating charges | 66A | €103 | €629 | +€526 | +510% |
| Gross operating margin | 9900 | €8,293 | €13,280 | +€4,988 | +60.1% |
| Operating profit (loss) | 9901 | €7,165 | €12,503 | +€5,338 | +74.5% |
| Financial charges | 65/66B | €98 | €60 | -€38 | -38.5% |
| Recurring financial charges | 65 | €98 | €60 | -€38 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €7,068 | €12,443 | +€5,375 | +76.1% |
| Income taxes | 67/77 | €1,525 | €2,791 | +€1,266 | +83.0% |
| Profit (loss) for the period | 9904 | €5,542 | €9,652 | +€4,110 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,542 | €9,652 | +€4,110 | +74.1% |
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.