EMKA CONSULT: 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.
EMKA CONSULT
Largest movements
- Cash +€29,604
up €29,604 (+44.1%), from €67,088 to €96,692
mainly Net result for the year (+€30,794) and Tax, wage and social debts (+€2,878)
- Receivables within one year +€6,685
up €6,685 (+217%), from €3,077 to €9,762
of which Trade receivables: +€6,050
- Tangible fixed assets -€2,571
down €2,571 (-19.5%), from €13,188 to €10,617
of which Other tangible fixed assets: -€2,161
- Profit (loss) carried forward +€30,794
up €30,794 (+33.5%), from -€91,788 to -€60,994
- Tax, wage and social debts +€2,878
up €2,878 (+373%), from €771 to €3,650
- Gross operating margin +€57,705
up €57,705, from -€22,660 to €35,045
- Other operating charges -€481
down €481 (-24.5%), from €1,965 to €1,485
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 | €85,457 | €119,145 | +€33,688 | +39.4% |
| Fixed assets | 21/28 | €13,932 | €11,361 | -€2,571 | -18.5% |
| Tangible fixed assets | 22/27 | €13,188 | €10,617 | -€2,571 | -19.5% |
| Furniture and vehicles | 24 | €760 | €350 | -€410 | -53.9% |
| Other tangible fixed assets | 26 | €12,428 | €10,267 | -€2,161 | -17.4% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €71,525 | €107,784 | +€36,259 | +50.7% |
| Amounts receivable within one year | 40/41 | €3,077 | €9,762 | +€6,685 | +217% |
| Trade receivables | 40 | €1,210 | €7,260 | +€6,050 | +500% |
| Other amounts receivable | 41 | €1,867 | €2,502 | +€635 | +34.0% |
| Cash at bank and in hand | 54/58 | €67,088 | €96,692 | +€29,604 | +44.1% |
| Deferred charges and accrued income | 490/1 | €1,360 | €1,330 | -€30 | -2.2% |
| Total equity and liabilities | 10/49 | €85,457 | €119,145 | +€33,688 | +39.4% |
| Equity | 10/15 | €83,975 | €114,769 | +€30,794 | +36.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €169,563 | €169,563 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €167,704 | €167,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,788 | -€60,994 | +€30,794 | +33.5% |
| Amounts payable | 17/49 | €1,482 | €4,376 | +€2,894 | +195% |
| Amounts payable within one year | 42/48 | €1,482 | €4,376 | +€2,894 | +195% |
| Trade debts | 44 | €711 | €726 | +€15 | +2.2% |
| Suppliers | 440/4 | €711 | €726 | +€15 | +2.2% |
| Taxes, remuneration and social security | 45 | €771 | €3,650 | +€2,878 | +373% |
| Taxes | 450/3 | €771 | €3,650 | +€2,878 | +373% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €2,571 | +€323 | +14.3% |
| Other operating charges | 640/8 | €1,965 | €1,485 | -€481 | -24.5% |
| Gross operating margin | 9900 | -€22,660 | €35,045 | +€57,705 | |
| Operating profit (loss) | 9901 | -€26,874 | €30,989 | +€57,863 | |
| Financial income | 75/76B | €402 | €363 | -€39 | -9.6% |
| Recurring financial income | 75 | €402 | €363 | -€39 | -9.6% |
| Financial charges | 65/66B | €87 | €47 | -€40 | -46.3% |
| Recurring financial charges | 65 | €87 | €47 | -€40 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,560 | €31,306 | +€57,865 | |
| Income taxes | 67/77 | €479 | €512 | +€33 | +6.9% |
| Profit (loss) for the period | 9904 | -€27,038 | €30,794 | +€57,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,038 | €30,794 | +€57,832 |
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 13 October 2026 via checked.be.