EMIS: 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.
EMIS
Largest movements
- Deferred charges and accrued income +€130,000
up €130,000 (+104%), from €125,265 to €255,265
- Tangible fixed assets +€82,214
up €82,214 (+27.5%), from €299,064 to €381,278
of which Land and buildings: +€50,483
- Receivables within one year -€17,497
down €17,497 (-12.2%), from €143,885 to €126,389
of which Trade receivables: -€26,651
- Trade debts +€220,421
up €220,421 (+717%), from €30,721 to €251,142
- Other debts -€44,010
down €44,010 (-32.5%), from €135,486 to €91,477
- Short-term financial debts +€11,882
up €11,882 (+859%), from €1,383 to €13,265
- Reserves +€10,070
up €10,070 (+114%), from €8,839 to €18,908
- Gross operating margin +€5,594
up €5,594 (+19.3%), from €29,039 to €34,633
- Depreciation +€3,745
up €3,745 (+37.7%), from €9,924 to €13,669
- Taxes -€1,865
down €1,865 (-48.2%), from €3,872 to €2,007
- Financial charges +€1,557
up €1,557 (+58.0%), from €2,685 to €4,242
- Other operating charges +€954
up €954 (+27.7%), from €3,449 to €4,403
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €576,275 | €772,992 | +€196,718 | +34.1% |
| Fixed assets | 21/28 | €299,064 | €381,278 | +€82,214 | +27.5% |
| Tangible fixed assets | 22/27 | €299,064 | €381,278 | +€82,214 | +27.5% |
| Land and buildings | 22 | €293,872 | €344,355 | +€50,483 | +17.2% |
| Furniture and vehicles | 24 | €5,192 | €36,923 | +€31,731 | +611% |
| Current assets | 29/58 | €277,211 | €391,714 | +€114,503 | +41.3% |
| Amounts receivable after more than one year | 29 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 291 | - | €2,000 | +€2,000 | |
| Stocks and contracts in progress | 3 | €8,061 | €8,061 | = | 0.0% |
| Stocks | 30/36 | €8,061 | €8,061 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €143,885 | €126,389 | -€17,497 | -12.2% |
| Trade receivables | 40 | €77,910 | €51,259 | -€26,651 | -34.2% |
| Other amounts receivable | 41 | €65,975 | €75,129 | +€9,154 | +13.9% |
| Deferred charges and accrued income | 490/1 | €125,265 | €255,265 | +€130,000 | +104% |
| Total equity and liabilities | 10/49 | €576,275 | €772,992 | +€196,718 | +34.1% |
| Equity | 10/15 | €391,539 | €401,608 | +€10,070 | +2.6% |
| Contributions | 10/11 | €382,700 | €382,700 | = | 0.0% |
| Reserves | 13 | €8,839 | €18,908 | +€10,070 | +114% |
| Distributable reserves | 133 | €8,839 | €18,908 | +€10,070 | +114% |
| Amounts payable | 17/49 | €184,736 | €371,384 | +€186,648 | +101% |
| Amounts payable within one year | 42/48 | €184,736 | €371,384 | +€186,648 | +101% |
| Current portion of amounts payable after more than one year | 42 | €5,308 | - | -€5,308 | |
| Financial debts | 43 | €1,383 | €13,265 | +€11,882 | +859% |
| Credit institutions | 430/8 | €1,383 | €13,265 | +€11,882 | +859% |
| Trade debts | 44 | €30,721 | €251,142 | +€220,421 | +717% |
| Suppliers | 440/4 | €30,721 | €251,142 | +€220,421 | +717% |
| Advances received on contracts in progress | 46 | €5,500 | €5,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,338 | €10,000 | +€3,662 | +57.8% |
| Taxes | 450/3 | €6,338 | €2,500 | -€3,838 | -60.6% |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Other amounts payable | 47/48 | €135,486 | €91,477 | -€44,010 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,924 | €13,669 | +€3,745 | +37.7% |
| Other operating charges | 640/8 | €3,449 | €4,403 | +€954 | +27.7% |
| Non-recurring operating charges | 66A | €1,016 | €242 | -€774 | -76.2% |
| Gross operating margin | 9900 | €29,039 | €34,633 | +€5,594 | +19.3% |
| Operating profit (loss) | 9901 | €14,650 | €16,319 | +€1,669 | +11.4% |
| Financial charges | 65/66B | €2,685 | €4,242 | +€1,557 | +58.0% |
| Recurring financial charges | 65 | €2,685 | €4,242 | +€1,557 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €11,965 | €12,077 | +€112 | +0.9% |
| Income taxes | 67/77 | €3,872 | €2,007 | -€1,865 | -48.2% |
| Profit (loss) for the period | 9904 | €8,093 | €10,070 | +€1,977 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,093 | €10,070 | +€1,977 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.