EMIR Automobile: 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.
EMIR Automobile
Largest movements
- Receivables within one year +€4,462
up €4,462 (+101%), from €4,402 to €8,864
- Tax, wage and social debts +€4,227
up €4,227 (+515%), from €821 to €5,048
- Profit (loss) carried forward +€2,710
up €2,710, from -€2,008 to €701
- Trade debts -€2,621
no longer reported in 2025 (was €2,621)
- Gross operating margin +€2,842
up €2,842 (+689%), from €413 to €3,255
- Financial charges +€299
up €299 (+122%), from €246 to €545
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 | €16,434 | €20,749 | +€4,315 | +26.3% |
| Current assets | 29/58 | €16,434 | €20,749 | +€4,315 | +26.3% |
| Stocks and contracts in progress | 3 | €9,700 | €9,700 | = | 0.0% |
| Stocks | 30/36 | €9,700 | €9,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,402 | €8,864 | +€4,462 | +101% |
| Other amounts receivable | 41 | €4,402 | €8,864 | +€4,462 | +101% |
| Cash at bank and in hand | 54/58 | €2,331 | €2,185 | -€147 | -6.3% |
| Total equity and liabilities | 10/49 | €16,434 | €20,749 | +€4,315 | +26.3% |
| Equity | 10/15 | €12,992 | €15,701 | +€2,710 | +20.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,008 | €701 | +€2,710 | |
| Amounts payable | 17/49 | €3,442 | €5,048 | +€1,606 | +46.7% |
| Amounts payable within one year | 42/48 | €3,442 | €5,048 | +€1,606 | +46.7% |
| Trade debts | 44 | €2,621 | - | -€2,621 | |
| Suppliers | 440/4 | €2,621 | - | -€2,621 | |
| Taxes, remuneration and social security | 45 | €821 | €5,048 | +€4,227 | +515% |
| Taxes | 450/3 | €821 | €5,048 | +€4,227 | +515% |
| Gross operating margin | 9900 | €413 | €3,255 | +€2,842 | +689% |
| Operating profit (loss) | 9901 | €413 | €3,255 | +€2,842 | +689% |
| Financial charges | 65/66B | €246 | €545 | +€299 | +122% |
| Recurring financial charges | 65 | €246 | €545 | +€299 | +122% |
| Profit (loss) for the period before taxes | 9903 | €167 | €2,710 | +€2,542 | +1,522% |
| Profit (loss) for the period | 9904 | €167 | €2,710 | +€2,542 | +1,522% |
| Profit (loss) for the period to be appropriated | 9905 | €167 | €2,710 | +€2,542 | +1,522% |
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 1 November 2026 via checked.be.