EMIR CLEANING: 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 CLEANING
Largest movements
- Cash -€13,276
down €13,276 (-46.8%), from €28,386 to €15,110
mainly Tax, wage and social debts (-€13,697) and Net result for the year (-€9,335)
- Receivables within one year -€8,433
down €8,433 (-89.2%), from €9,450 to €1,016
of which Trade receivables: -€8,780
- Tangible fixed assets -€1,710
down €1,710 (-83.5%), from €2,049 to €339
of which Furniture and vehicles: -€1,615
- Tax, wage and social debts -€13,697
no longer reported in 2025 (was €13,697)
of which Remuneration and social security: -€8,452
- Profit (loss) carried forward -€9,335
down €9,335 (-41.5%), from €22,521 to €13,186
- Trade debts -€522
down €522 (-78.4%), from €666 to €144
- Gross operating margin -€76,298
down €76,298, from €69,865 to -€6,433
- Staff costs -€65,790
no longer reported in 2025 (was €65,790)
- Depreciation -€1,411
down €1,411 (-93.7%), from €1,506 to €94
- Financial charges +€988
up €988 (+275%), from €360 to €1,348
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 | €39,884 | €16,465 | -€23,419 | -58.7% |
| Fixed assets | 21/28 | €2,049 | €339 | -€1,710 | -83.5% |
| Tangible fixed assets | 22/27 | €2,049 | €339 | -€1,710 | -83.5% |
| Plant, machinery and equipment | 23 | €433 | €339 | -€94 | -21.8% |
| Furniture and vehicles | 24 | €1,615 | - | -€1,615 | |
| Current assets | 29/58 | €37,836 | €16,127 | -€21,709 | -57.4% |
| Amounts receivable within one year | 40/41 | €9,450 | €1,016 | -€8,433 | -89.2% |
| Trade receivables | 40 | €8,780 | - | -€8,780 | |
| Other amounts receivable | 41 | €670 | €1,016 | +€347 | +51.8% |
| Cash at bank and in hand | 54/58 | €28,386 | €15,110 | -€13,276 | -46.8% |
| Total equity and liabilities | 10/49 | €39,884 | €16,465 | -€23,419 | -58.7% |
| Equity | 10/15 | €25,521 | €16,186 | -€9,335 | -36.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,521 | €13,186 | -€9,335 | -41.5% |
| Amounts payable | 17/49 | €14,363 | €279 | -€14,084 | -98.1% |
| Amounts payable within one year | 42/48 | €14,363 | €279 | -€14,084 | -98.1% |
| Trade debts | 44 | €666 | €144 | -€522 | -78.4% |
| Suppliers | 440/4 | €666 | €144 | -€522 | -78.4% |
| Taxes, remuneration and social security | 45 | €13,697 | - | -€13,697 | |
| Taxes | 450/3 | €5,245 | - | -€5,245 | |
| Remuneration and social security | 454/9 | €8,452 | - | -€8,452 | |
| Other amounts payable | 47/48 | - | €135 | +€135 | |
| Remuneration, social security and pensions | 62 | €65,790 | - | -€65,790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €94 | -€1,411 | -93.7% |
| Other operating charges | 640/8 | €129 | €344 | +€215 | +166% |
| Non-recurring operating charges | 66A | - | €1,115 | +€1,115 | |
| Gross operating margin | 9900 | €69,865 | -€6,433 | -€76,298 | |
| Operating profit (loss) | 9901 | €2,439 | -€7,988 | -€10,427 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €360 | €1,348 | +€988 | +275% |
| Recurring financial charges | 65 | €360 | €1,348 | +€988 | +275% |
| Profit (loss) for the period before taxes | 9903 | €2,080 | -€9,335 | -€11,415 | |
| Income taxes | 67/77 | €416 | - | -€416 | |
| Profit (loss) for the period | 9904 | €1,664 | -€9,335 | -€10,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,664 | -€9,335 | -€10,999 |
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 18 October 2026 via checked.be.