EMIR SERVICES: 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 SERVICES
Largest movements
- Cash +€42,727
up €42,727 (+145.1%), from €29,442 to €72,169
mainly Net result for the year (+€76,105) and Depreciation (+€1,724)
- Receivables within one year +€10,655
up €10,655 (+591.6%), from €1,801 to €12,456
of which Trade receivables: +€10,790
- Tangible fixed assets +€3,372
new in 2025: €3,372
- Reserves +€55,400
new in 2025: €55,400
- Profit (loss) carried forward +€20,705
up €20,705, from -€20,703 to €2
- Trade debts -€14,677
down €14,677 (-79.6%), from €18,447 to €3,770
- Other debts -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Tax, wage and social debts +€1,020
new in 2025: €1,020
- Gross operating margin +€120,941
up €120,941, from -€20,171 to €100,770
- Taxes +€21,020
new in 2025: €21,020
- Depreciation +€1,724
new in 2025: €1,724
- Financial charges +€1,164
up €1,164 (+807.2%), from €144 to €1,309
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.
Cash bridge derived
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 | €32,745 | €90,192 | +€57,447 | +175.4% |
| Fixed assets | 21/28 | - | €3,372 | +€3,372 | |
| Tangible fixed assets | 22/27 | - | €3,372 | +€3,372 | |
| Furniture and vehicles | 24 | - | €3,372 | +€3,372 | |
| Current assets | 29/58 | €32,745 | €86,819 | +€54,074 | +165.1% |
| Amounts receivable within one year | 40/41 | €1,801 | €12,456 | +€10,655 | +591.6% |
| Trade receivables | 40 | - | €10,790 | +€10,790 | |
| Other amounts receivable | 41 | €1,801 | €1,666 | -€135 | -7.5% |
| Cash at bank and in hand | 54/58 | €29,442 | €72,169 | +€42,727 | +145.1% |
| Deferred charges and accrued income | 490/1 | €1,501 | €2,194 | +€693 | +46.2% |
| Total equity and liabilities | 10/49 | €32,745 | €90,192 | +€57,447 | +175.4% |
| Equity | 10/15 | -€15,703 | €60,402 | +€76,105 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €55,400 | +€55,400 | |
| Distributable reserves | 133 | - | €55,400 | +€55,400 | |
| Profit (loss) carried forward | 14 | -€20,703 | €2 | +€20,705 | |
| Amounts payable | 17/49 | €48,447 | €29,789 | -€18,658 | -38.5% |
| Amounts payable within one year | 42/48 | €48,447 | €29,789 | -€18,658 | -38.5% |
| Trade debts | 44 | €18,447 | €3,770 | -€14,677 | -79.6% |
| Suppliers | 440/4 | €18,447 | €3,770 | -€14,677 | -79.6% |
| Taxes, remuneration and social security | 45 | - | €1,020 | +€1,020 | |
| Taxes | 450/3 | - | €1,020 | +€1,020 | |
| Other amounts payable | 47/48 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,724 | +€1,724 | |
| Other operating charges | 640/8 | €387 | €628 | +€241 | +62.2% |
| Gross operating margin | 9900 | -€20,171 | €100,770 | +€120,941 | |
| Operating profit (loss) | 9901 | -€20,558 | €98,418 | +€118,977 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €144 | €1,309 | +€1,164 | +807.2% |
| Recurring financial charges | 65 | €144 | €1,309 | +€1,164 | +807.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,703 | €97,125 | +€117,827 | |
| Income taxes | 67/77 | - | €21,020 | +€21,020 | |
| Profit (loss) for the period | 9904 | -€20,703 | €76,105 | +€96,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,703 | €76,105 | +€96,807 |
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 10 October 2026 via checked.be.