EMIR CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€7,501
up €7,501 (+2,450%), from €306 to €7,807
of which Trade receivables: +€5,980
- Cash +€3,766
up €3,766 (+27.1%), from €13,912 to €17,679
mainly Net result for the year (+€11,650) and Other debts (+€6,658)
- Tangible fixed assets +€2,496
new in 2025: €2,496
- Reserves +€8,046
up €8,046 (+214%), from €3,769 to €11,815
of which Distributable reserves: +€8,046
- Other debts +€6,658
up €6,658 (+2,739%), from €243 to €6,901
- Tax, wage and social debts +€2,365
up €2,365 (+338%), from €700 to €3,065
of which Taxes: +€1,465
- Profit (loss) carried forward -€1,888
down €1,888 (-100%), from €1,888 to €0
- Trade debts -€1,002
down €1,002 (-100%), from €1,002 to €0
- Gross operating margin +€12,540
up €12,540 (+299%), from €4,194 to €16,734
- Taxes +€3,884
up €3,884 (+875%), from €444 to €4,328
- Depreciation +€283
up €283, from €0 to €283
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 | €14,219 | €27,981 | +€13,762 | +96.8% |
| Fixed assets | 21/28 | - | €2,496 | +€2,496 | |
| Tangible fixed assets | 22/27 | - | €2,496 | +€2,496 | |
| Furniture and vehicles | 24 | - | €2,496 | +€2,496 | |
| Current assets | 29/58 | €14,219 | €25,485 | +€11,267 | +79.2% |
| Amounts receivable within one year | 40/41 | €306 | €7,807 | +€7,501 | +2,450% |
| Trade receivables | 40 | €250 | €6,230 | +€5,980 | +2,392% |
| Other amounts receivable | 41 | €56 | €1,577 | +€1,521 | +2,711% |
| Cash at bank and in hand | 54/58 | €13,912 | €17,679 | +€3,766 | +27.1% |
| Total equity and liabilities | 10/49 | €14,219 | €27,981 | +€13,762 | +96.8% |
| Equity | 10/15 | €11,857 | €18,015 | +€6,158 | +51.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,769 | €11,815 | +€8,046 | +214% |
| Non-distributable reserves | 130/1 | €165 | €165 | = | 0.0% |
| Reserves not available under the articles | 1311 | €165 | €165 | = | 0.0% |
| Distributable reserves | 133 | €3,604 | €11,650 | +€8,046 | +223% |
| Profit (loss) carried forward | 14 | €1,888 | €0 | -€1,888 | -100% |
| Amounts payable | 17/49 | €2,362 | €9,966 | +€7,605 | +322% |
| Amounts payable within one year | 42/48 | €2,362 | €9,966 | +€7,605 | +322% |
| Trade debts | 44 | €1,002 | €0 | -€1,002 | -100% |
| Suppliers | 440/4 | €1,002 | €0 | -€1,002 | -100% |
| Advances received on contracts in progress | 46 | €417 | €0 | -€417 | -100% |
| Taxes, remuneration and social security | 45 | €700 | €3,065 | +€2,365 | +338% |
| Taxes | 450/3 | €0 | €1,465 | +€1,465 | |
| Remuneration and social security | 454/9 | €700 | €1,600 | +€900 | +129% |
| Other amounts payable | 47/48 | €243 | €6,901 | +€6,658 | +2,739% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €283 | +€283 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €4,194 | €16,734 | +€12,540 | +299% |
| Operating profit (loss) | 9901 | €3,810 | €16,063 | +€12,254 | +322% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €55 | €89 | +€34 | +61.1% |
| Recurring financial charges | 65 | €55 | €89 | +€34 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €3,755 | €15,978 | +€12,223 | +326% |
| Income taxes | 67/77 | €444 | €4,328 | +€3,884 | +875% |
| Profit (loss) for the period | 9904 | €3,311 | €11,650 | +€8,339 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €3,311 | €11,650 | +€8,339 | +252% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.