EMKA: what changed
Two fiscal 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.
EMKA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€1,766
no longer reported in 2023 (was €1,766)
- Depreciation -€517
no longer reported in 2023 (was €517)
- Financial charges -€167
no longer reported in 2023 (was €167)
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €153 | €153 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €153 | €153 | = | 0.0% |
| Total equity and liabilities | 10/49 | €153 | €153 | = | 0.0% |
| Equity | 10/15 | -€2,404 | -€2,404 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,404 | -€3,404 | = | 0.0% |
| Amounts payable | 17/49 | €2,557 | €2,557 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,557 | €2,557 | = | 0.0% |
| Trade debts | 44 | €50 | €50 | = | 0.0% |
| Suppliers | 440/4 | €50 | €50 | = | 0.0% |
| Other amounts payable | 47/48 | €2,507 | €2,507 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | - | -€517 | |
| Other operating charges | 640/8 | €1,766 | - | -€1,766 | |
| Operating profit (loss) | 9901 | -€2,283 | - | +€2,283 | |
| Financial charges | 65/66B | €167 | - | -€167 | |
| Recurring financial charges | 65 | €167 | - | -€167 | |
| Profit (loss) for the period before taxes | 9903 | -€2,450 | - | +€2,450 | |
| Profit (loss) for the period | 9904 | -€2,450 | - | +€2,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,450 | - | +€2,450 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.