EMMA SERVICES: 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.
EMMA SERVICES
Largest movements
- Cash +€670
up €670 (+9.1%), from €7,322 to €7,992
mainly Trade debts (+€1,170) and Tax, wage and social debts (+€80)
- Trade debts +€1,170
up €1,170 (+106.3%), from €1,100 to €2,270
- Profit (loss) carried forward -€580
down €580 (-4.8%), from €11,998 to €11,418
- Gross operating margin -€5,193
down €5,193 (-70.9%), from €7,322 to €2,129
- Staff costs -€3,670
down €3,670 (-74.6%), from €4,916 to €1,246
- Taxes +€1,013
new in 2025: €1,013
- Financial income -€239
no longer reported in 2025 (was €239)
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 | €14,580 | €15,250 | +€670 | +4.6% |
| Current assets | 29/58 | €14,580 | €15,250 | +€670 | +4.6% |
| Amounts receivable within one year | 40/41 | €7,258 | €7,258 | = | 0.0% |
| Other amounts receivable | 41 | €7,258 | €7,258 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,322 | €7,992 | +€670 | +9.1% |
| Total equity and liabilities | 10/49 | €14,580 | €15,250 | +€670 | +4.6% |
| Equity | 10/15 | €12,003 | €11,423 | -€580 | -4.8% |
| Contributions | 10/11 | €5 | €5 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,998 | €11,418 | -€580 | -4.8% |
| Amounts payable | 17/49 | €2,577 | €3,827 | +€1,250 | +48.5% |
| Amounts payable within one year | 42/48 | €2,577 | €3,827 | +€1,250 | +48.5% |
| Trade debts | 44 | €1,100 | €2,270 | +€1,170 | +106.3% |
| Suppliers | 440/4 | €1,100 | €2,270 | +€1,170 | +106.3% |
| Taxes, remuneration and social security | 45 | €1,477 | €1,557 | +€80 | +5.4% |
| Taxes | 450/3 | €1,297 | €1,557 | +€260 | +20.1% |
| Remuneration and social security | 454/9 | €180 | €0 | -€180 | -99.9% |
| Remuneration, social security and pensions | 62 | €4,916 | €1,246 | -€3,670 | -74.6% |
| Other operating charges | 640/8 | €296 | €305 | +€9 | +3.2% |
| Gross operating margin | 9900 | €7,322 | €2,129 | -€5,193 | -70.9% |
| Operating profit (loss) | 9901 | €2,110 | €577 | -€1,533 | -72.6% |
| Financial income | 75/76B | €239 | - | -€239 | |
| Recurring financial income | 75 | €239 | - | -€239 | |
| Financial charges | 65/66B | €136 | €144 | +€8 | +5.7% |
| Recurring financial charges | 65 | €136 | €144 | +€8 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €2,213 | €433 | -€1,780 | -80.4% |
| Income taxes | 67/77 | - | €1,013 | +€1,013 | |
| Profit (loss) for the period | 9904 | €2,213 | -€580 | -€2,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,213 | -€580 | -€2,793 |
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 6 October 2026 via checked.be.