EMI TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€11,044
down €11,044 (-24.2%), from €45,558 to €34,515
of which Furniture and vehicles: -€8,810
- Receivables within one year -€8,133
down €8,133 (-96.2%), from €8,456 to €323
of which Trade receivables: -€8,456
- Cash -€2,156
down €2,156 (-56.1%), from €3,845 to €1,689
mainly Debts after one year (-€24,444) and Net result for the year (-€10,737)
- Debts after one year -€24,444
no longer reported in 2024 (was €24,444)
- Current portion of long-term debt +€18,345
up €18,345 (+301%), from €6,100 to €24,444
- Profit (loss) carried forward -€10,737
down €10,737 (-79.8%), from €13,453 to €2,717
- Tax, wage and social debts -€4,318
down €4,318 (-95.3%), from €4,530 to €213
of which Taxes: -€2,206
- Gross operating margin -€11,689
down €11,689 (-76.3%), from €15,318 to €3,629
- Financial income -€5,599
no longer reported in 2024 (was €5,599)
of which Financial income: -€5,599
- Depreciation +€4,542
up €4,542 (+86.5%), from €5,252 to €9,794
- Taxes -€3,112
down €3,112 (-93.6%), from €3,325 to €213
- Staff costs +€1,883
new in 2024: €1,883
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,082 | €46,779 | -€21,303 | -31.3% |
| Fixed assets | 21/28 | €54,558 | €43,515 | -€11,044 | -20.2% |
| Tangible fixed assets | 22/27 | €45,558 | €34,515 | -€11,044 | -24.2% |
| Plant, machinery and equipment | 23 | €5,538 | €3,305 | -€2,233 | -40.3% |
| Furniture and vehicles | 24 | €40,020 | €31,210 | -€8,810 | -22.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €13,524 | €3,265 | -€10,259 | -75.9% |
| Amounts receivable within one year | 40/41 | €8,456 | €323 | -€8,133 | -96.2% |
| Trade receivables | 40 | €8,456 | - | -€8,456 | |
| Other amounts receivable | 41 | - | €323 | +€323 | |
| Cash at bank and in hand | 54/58 | €3,845 | €1,689 | -€2,156 | -56.1% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,252 | +€30 | +2.4% |
| Total equity and liabilities | 10/49 | €68,082 | €46,779 | -€21,303 | -31.3% |
| Equity | 10/15 | €32,053 | €21,317 | -€10,737 | -33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,453 | €2,717 | -€10,737 | -79.8% |
| Amounts payable | 17/49 | €36,029 | €25,463 | -€10,566 | -29.3% |
| Amounts payable after more than one year | 17 | €24,444 | - | -€24,444 | |
| Financial debts | 170/4 | €24,444 | - | -€24,444 | |
| Amounts payable within one year | 42/48 | €11,584 | €25,463 | +€13,878 | +120% |
| Current portion of amounts payable after more than one year | 42 | €6,100 | €24,444 | +€18,345 | +301% |
| Trade debts | 44 | €507 | €319 | -€189 | -37.2% |
| Suppliers | 440/4 | €507 | €319 | -€189 | -37.2% |
| Taxes, remuneration and social security | 45 | €4,530 | €213 | -€4,318 | -95.3% |
| Taxes | 450/3 | €2,206 | - | -€2,206 | |
| Remuneration and social security | 454/9 | €2,325 | €213 | -€2,112 | -90.8% |
| Other amounts payable | 47/48 | €447 | €487 | +€40 | +9.0% |
| Non-recurring operating income | 76A | €16,583 | €6,760 | -€9,823 | -59.2% |
| Remuneration, social security and pensions | 62 | - | €1,883 | +€1,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,252 | €9,794 | +€4,542 | +86.5% |
| Other operating charges | 640/8 | €513 | €1,038 | +€525 | +102% |
| Gross operating margin | 9900 | €15,318 | €3,629 | -€11,689 | -76.3% |
| Operating profit (loss) | 9901 | €9,554 | -€9,085 | -€18,639 | |
| Financial income | 75/76B | €5,599 | - | -€5,599 | |
| Recurring financial income | 75 | €5,599 | - | -€5,599 | |
| Non-recurring financial income | 76B | €5,599 | - | -€5,599 | |
| Financial charges | 65/66B | €727 | €1,439 | +€711 | +97.8% |
| Recurring financial charges | 65 | €727 | €1,439 | +€711 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €14,425 | -€10,524 | -€24,949 | |
| Income taxes | 67/77 | €3,325 | €213 | -€3,112 | -93.6% |
| Profit (loss) for the period | 9904 | €11,100 | -€10,737 | -€21,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,100 | -€10,737 | -€21,837 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.