Emkerk: 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.
Emkerk
Largest movements
- Cash +€24,245
up €24,245 (+70.8%), from €34,256 to €58,501
mainly Net result for the year (+€19,524) and Depreciation (+€5,625)
- Tangible fixed assets -€4,200
down €4,200 (-24.7%), from €17,014 to €12,814
of which Furniture and vehicles: -€5,440
- Receivables within one year -€2,473
down €2,473 (-29.7%), from €8,339 to €5,866
of which Trade receivables: -€1,343
- Deferred charges and accrued income -€1,006
down €1,006 (-45.8%), from €2,197 to €1,191
- Reserves +€19,524
up €19,524 (+64.1%), from €30,460 to €49,985
- Debts after one year -€4,627
down €4,627 (-40.0%), from €11,574 to €6,948
- Trade debts -€3,999
down €3,999 (-66.1%), from €6,055 to €2,055
- Tax, wage and social debts +€3,512
up €3,512 (+274%), from €1,283 to €4,795
of which Taxes: +€2,712
- Other debts +€1,939
up €1,939 (+38.6%), from €5,023 to €6,962
- Gross operating margin -€13,335
down €13,335 (-29.6%), from €45,044 to €31,710
- Taxes -€2,364
down €2,364 (-29.6%), from €7,981 to €5,617
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 | €61,805 | €78,371 | +€16,567 | +26.8% |
| Fixed assets | 21/28 | €17,014 | €12,814 | -€4,200 | -24.7% |
| Tangible fixed assets | 22/27 | €17,014 | €12,814 | -€4,200 | -24.7% |
| Plant, machinery and equipment | 23 | - | €1,240 | +€1,240 | |
| Furniture and vehicles | 24 | €17,014 | €11,574 | -€5,440 | -32.0% |
| Current assets | 29/58 | €44,791 | €65,558 | +€20,767 | +46.4% |
| Amounts receivable within one year | 40/41 | €8,339 | €5,866 | -€2,473 | -29.7% |
| Trade receivables | 40 | €7,190 | €5,846 | -€1,343 | -18.7% |
| Other amounts receivable | 41 | €1,149 | €19 | -€1,130 | -98.3% |
| Cash at bank and in hand | 54/58 | €34,256 | €58,501 | +€24,245 | +70.8% |
| Deferred charges and accrued income | 490/1 | €2,197 | €1,191 | -€1,006 | -45.8% |
| Total equity and liabilities | 10/49 | €61,805 | €78,371 | +€16,567 | +26.8% |
| Equity | 10/15 | €33,460 | €52,985 | +€19,524 | +58.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,460 | €49,985 | +€19,524 | +64.1% |
| Distributable reserves | 133 | €30,460 | €49,985 | +€19,524 | +64.1% |
| Amounts payable | 17/49 | €28,344 | €25,387 | -€2,958 | -10.4% |
| Amounts payable after more than one year | 17 | €11,574 | €6,948 | -€4,627 | -40.0% |
| Financial debts | 170/4 | €11,574 | €6,948 | -€4,627 | -40.0% |
| Amounts payable within one year | 42/48 | €16,770 | €18,439 | +€1,669 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €4,410 | €4,627 | +€217 | +4.9% |
| Trade debts | 44 | €6,055 | €2,055 | -€3,999 | -66.1% |
| Suppliers | 440/4 | €6,055 | €2,055 | -€3,999 | -66.1% |
| Taxes, remuneration and social security | 45 | €1,283 | €4,795 | +€3,512 | +274% |
| Taxes | 450/3 | €83 | €2,795 | +€2,712 | +3,272% |
| Remuneration and social security | 454/9 | €1,200 | €2,000 | +€800 | +66.7% |
| Other amounts payable | 47/48 | €5,023 | €6,962 | +€1,939 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,726 | €5,625 | -€101 | -1.8% |
| Other operating charges | 640/8 | €390 | €211 | -€179 | -46.0% |
| Gross operating margin | 9900 | €45,044 | €31,710 | -€13,335 | -29.6% |
| Operating profit (loss) | 9901 | €38,929 | €25,874 | -€13,054 | -33.5% |
| Financial income | 75/76B | €2 | €15 | +€14 | +872% |
| Recurring financial income | 75 | €2 | €15 | +€14 | +872% |
| Financial charges | 65/66B | €489 | €748 | +€259 | +52.9% |
| Recurring financial charges | 65 | €489 | €748 | +€259 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €38,441 | €25,141 | -€13,300 | -34.6% |
| Income taxes | 67/77 | €7,981 | €5,617 | -€2,364 | -29.6% |
| Profit (loss) for the period | 9904 | €30,460 | €19,524 | -€10,936 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,460 | €19,524 | -€10,936 | -35.9% |
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 17 October 2026 via checked.be.