EMKA SHIPPING: 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 SHIPPING
Largest movements
- Cash +€11,742
up €11,742 (+7.8%), from €151,302 to €163,044
mainly Net result for the year (+€7,323) and Tax, wage and social debts (+€3,825)
- Reserves +€7,300
up €7,300 (+66.4%), from €11,000 to €18,300
- Tax, wage and social debts +€3,825
new in 2025: €3,825
- Gross operating margin +€12,122
up €12,122, from -€345 to €11,777
- Taxes +€3,497
up €3,497 (+1,066%), from €328 to €3,825
- Financial income -€2,133
no longer reported in 2025 (was €2,133)
- Other operating charges +€584
new in 2025: €584
- Staff costs -€570
no longer reported in 2025 (was €570)
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 | €152,357 | €163,059 | +€10,702 | +7.0% |
| Current assets | 29/58 | €152,357 | €163,059 | +€10,702 | +7.0% |
| Amounts receivable within one year | 40/41 | €1,055 | €15 | -€1,040 | -98.6% |
| Other amounts receivable | 41 | €1,055 | €15 | -€1,040 | -98.6% |
| Cash at bank and in hand | 54/58 | €151,302 | €163,044 | +€11,742 | +7.8% |
| Total equity and liabilities | 10/49 | €152,357 | €163,059 | +€10,702 | +7.0% |
| Equity | 10/15 | €138,537 | €145,860 | +€7,323 | +5.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €18,300 | +€7,300 | +66.4% |
| Distributable reserves | 133 | €11,000 | €18,300 | +€7,300 | +66.4% |
| Profit (loss) carried forward | 14 | €2,537 | €2,560 | +€23 | +0.9% |
| Amounts payable | 17/49 | €13,820 | €17,198 | +€3,379 | +24.4% |
| Amounts payable within one year | 42/48 | €13,463 | €16,832 | +€3,368 | +25.0% |
| Taxes, remuneration and social security | 45 | - | €3,825 | +€3,825 | |
| Taxes | 450/3 | - | €3,825 | +€3,825 | |
| Other amounts payable | 47/48 | €13,463 | €13,006 | -€457 | -3.4% |
| Accrued charges and deferred income | 492/3 | €356 | €367 | +€11 | +3.0% |
| Remuneration, social security and pensions | 62 | €570 | - | -€570 | |
| Other operating charges | 640/8 | - | €584 | +€584 | |
| Gross operating margin | 9900 | -€345 | €11,777 | +€12,122 | |
| Operating profit (loss) | 9901 | -€916 | €11,193 | +€12,109 | |
| Financial income | 75/76B | €2,133 | - | -€2,133 | |
| Recurring financial income | 75 | €2,133 | - | -€2,133 | |
| Financial charges | 65/66B | €30 | €45 | +€15 | +48.5% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €1,187 | €11,148 | +€9,962 | +839% |
| Income taxes | 67/77 | €328 | €3,825 | +€3,497 | +1,066% |
| Profit (loss) for the period | 9904 | €859 | €7,323 | +€6,464 | +753% |
| Profit (loss) for the period to be appropriated | 9905 | €859 | €7,323 | +€6,464 | +753% |
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 20 October 2026 via checked.be.