EMM HASSELT: 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.
EMM HASSELT
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year +€25,095
up €25,095 (+25.7%), from €97,652 to €122,747
of which Trade receivables: +€36,233
- Other debts +€182,493
up €182,493 (+102%), from €178,970 to €361,463
- Debts after one year -€138,564
down €138,564 (-15.9%), from €869,778 to €731,214
of which Financial debts: -€138,564
- Reserves +€129,310
up €129,310 (+33.4%), from €387,388 to €516,698
- Tax, wage and social debts -€26,370
down €26,370 (-52.7%), from €50,004 to €23,635
of which Taxes: -€26,370
- Financial income -€196,347
down €196,347 (-98.2%), from €200,000 to €3,653
- Financial charges -€17,407
down €17,407 (-30.3%), from €57,429 to €40,022
- Taxes +€9,457
up €9,457 (+27.6%), from €34,281 to €43,738
- Gross operating margin -€3,535
down €3,535 (-1.7%), from €213,402 to €209,867
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 | €1,663,933 | €1,801,787 | +€137,854 | +8.3% |
| Fixed assets | 21/28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €163,933 | €301,787 | +€137,854 | +84.1% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €97,652 | €122,747 | +€25,095 | +25.7% |
| Trade receivables | 40 | €86,515 | €122,747 | +€36,233 | +41.9% |
| Other amounts receivable | 41 | €11,138 | €0 | -€11,138 | -100% |
| Cash at bank and in hand | 54/58 | €7,549 | €11,897 | +€4,348 | +57.6% |
| Deferred charges and accrued income | 490/1 | €58,731 | €67,143 | +€8,411 | +14.3% |
| Total equity and liabilities | 10/49 | €1,663,933 | €1,801,787 | +€137,854 | +8.3% |
| Equity | 10/15 | €412,388 | €541,698 | +€129,310 | +31.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €387,388 | €516,698 | +€129,310 | +33.4% |
| Distributable reserves | 133 | €387,388 | €516,698 | +€129,310 | +33.4% |
| Amounts payable | 17/49 | €1,251,545 | €1,260,089 | +€8,544 | +0.7% |
| Amounts payable after more than one year | 17 | €869,778 | €731,214 | -€138,564 | -15.9% |
| Financial debts | 170/4 | €669,778 | €531,214 | -€138,564 | -20.7% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €380,960 | €525,166 | +€144,206 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €138,564 | €138,564 | = | 0.0% |
| Financial debts | 43 | €8,528 | €0 | -€8,528 | -100% |
| Credit institutions | 430/8 | €8,528 | €0 | -€8,528 | -100% |
| Trade debts | 44 | €4,893 | €1,504 | -€3,389 | -69.3% |
| Suppliers | 440/4 | €4,893 | €1,504 | -€3,389 | -69.3% |
| Taxes, remuneration and social security | 45 | €50,004 | €23,635 | -€26,370 | -52.7% |
| Taxes | 450/3 | €50,004 | €23,635 | -€26,370 | -52.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €178,970 | €361,463 | +€182,493 | +102% |
| Accrued charges and deferred income | 492/3 | €807 | €3,709 | +€2,902 | +360% |
| Non-recurring operating income | 76A | €384 | €0 | -€384 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | €213,402 | €209,867 | -€3,535 | -1.7% |
| Operating profit (loss) | 9901 | €212,955 | €209,418 | -€3,538 | -1.7% |
| Financial income | 75/76B | €200,000 | €3,653 | -€196,347 | -98.2% |
| Recurring financial income | 75 | €200,000 | €3,653 | -€196,347 | -98.2% |
| Financial charges | 65/66B | €57,429 | €40,022 | -€17,407 | -30.3% |
| Recurring financial charges | 65 | €57,429 | €40,022 | -€17,407 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €355,526 | €173,048 | -€182,478 | -51.3% |
| Income taxes | 67/77 | €34,281 | €43,738 | +€9,457 | +27.6% |
| Profit (loss) for the period | 9904 | €321,245 | €129,310 | -€191,935 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €321,245 | €129,310 | -€191,935 | -59.7% |
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.