EMM’IT: 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.
EMM’IT
Largest movements
- Receivables within one year -€20,313
down €20,313 (-30.2%), from €67,211 to €46,898
of which Trade receivables: -€17,052
- Tangible fixed assets -€10,524
down €10,524 (-33.3%), from €31,572 to €21,048
- Cash -€2,949
down €2,949 (-14.6%), from €20,262 to €17,313
mainly Debts after one year (-€32,720) and Trade debts (-€26,692)
- Debts after one year -€32,720
no longer reported in 2025 (was €32,720)
- Profit (loss) carried forward +€26,812
up €26,812 (+49.6%), from €54,085 to €80,897
- Trade debts -€26,692
down €26,692 (-97.3%), from €27,437 to €745
- Gross operating margin +€3,872
up €3,872 (+9.3%), from €41,465 to €45,338
- Taxes +€2,495
up €2,495 (+45.3%), from €5,506 to €8,002
- Depreciation -€956
down €956 (-8.3%), from €11,480 to €10,524
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.
Cash bridge derived
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 | €119,045 | €85,259 | -€33,787 | -28.4% |
| Fixed assets | 21/28 | €31,572 | €21,048 | -€10,524 | -33.3% |
| Tangible fixed assets | 22/27 | €31,572 | €21,048 | -€10,524 | -33.3% |
| Leasing and similar rights | 25 | €31,572 | €21,048 | -€10,524 | -33.3% |
| Current assets | 29/58 | €87,473 | €64,211 | -€23,263 | -26.6% |
| Amounts receivable within one year | 40/41 | €67,211 | €46,898 | -€20,313 | -30.2% |
| Trade receivables | 40 | €17,052 | - | -€17,052 | |
| Other amounts receivable | 41 | €50,159 | €46,898 | -€3,261 | -6.5% |
| Cash at bank and in hand | 54/58 | €20,262 | €17,313 | -€2,949 | -14.6% |
| Total equity and liabilities | 10/49 | €119,045 | €85,259 | -€33,787 | -28.4% |
| Equity | 10/15 | €56,585 | €83,397 | +€26,812 | +47.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,085 | €80,897 | +€26,812 | +49.6% |
| Amounts payable | 17/49 | €62,460 | €1,861 | -€60,599 | -97.0% |
| Amounts payable after more than one year | 17 | €32,720 | - | -€32,720 | |
| Financial debts | 170/4 | €32,720 | - | -€32,720 | |
| Amounts payable within one year | 42/48 | €29,740 | €1,861 | -€27,879 | -93.7% |
| Trade debts | 44 | €27,437 | €745 | -€26,692 | -97.3% |
| Suppliers | 440/4 | €27,437 | €745 | -€26,692 | -97.3% |
| Taxes, remuneration and social security | 45 | €2,303 | €1,116 | -€1,187 | -51.5% |
| Taxes | 450/3 | €2,303 | €1,116 | -€1,187 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,480 | €10,524 | -€956 | -8.3% |
| Gross operating margin | 9900 | €41,465 | €45,338 | +€3,872 | +9.3% |
| Operating profit (loss) | 9901 | €29,986 | €34,814 | +€4,828 | +16.1% |
| Financial charges | 65/66B | €211 | - | -€211 | |
| Recurring financial charges | 65 | €211 | - | -€211 | |
| Profit (loss) for the period before taxes | 9903 | €29,775 | €34,814 | +€5,039 | +16.9% |
| Income taxes | 67/77 | €5,506 | €8,002 | +€2,495 | +45.3% |
| Profit (loss) for the period | 9904 | €24,269 | €26,812 | +€2,543 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,269 | €26,812 | +€2,543 | +10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.