EMMC: 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.
EMMC
Largest movements
- Receivables within one year -€19,502
down €19,502 (-86.6%), from €22,526 to €3,024
of which Trade receivables: -€19,553
- Cash +€11,140
up €11,140 (+33.4%), from €33,325 to €44,465
mainly Receivables within one year (+€19,502) and Trade debts (+€1,298)
- Profit (loss) carried forward -€8,373
down €8,373 (-19.9%), from €42,169 to €33,796
- Trade debts +€1,298
up €1,298 (+68.0%), from €1,909 to €3,207
- Accrued charges and deferred income -€1,288
down €1,288 (-10.7%), from €12,000 to €10,712
- Turnover +€37,978
up €37,978 (+104%), from €36,446 to €74,424
- Purchases and services +€28,494
up €28,494 (+24.6%), from €115,866 to €144,360
- Gross operating margin +€9,369
up €9,369 (+58.4%), from -€16,032 to -€6,663
- Other operating charges +€769
new in 2025: €769
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 | €56,078 | €47,716 | -€8,362 | -14.9% |
| Current assets | 29/58 | €56,078 | €47,716 | -€8,362 | -14.9% |
| Amounts receivable within one year | 40/41 | €22,526 | €3,024 | -€19,502 | -86.6% |
| Trade receivables | 40 | €21,720 | €2,167 | -€19,553 | -90.0% |
| Other amounts receivable | 41 | €806 | €857 | +€51 | +6.3% |
| Cash at bank and in hand | 54/58 | €33,325 | €44,465 | +€11,140 | +33.4% |
| Deferred charges and accrued income | 490/1 | €227 | €227 | = | 0.0% |
| Total equity and liabilities | 10/49 | €56,078 | €47,716 | -€8,362 | -14.9% |
| Equity | 10/15 | €42,169 | €33,796 | -€8,373 | -19.9% |
| Profit (loss) carried forward | 14 | €42,169 | €33,796 | -€8,373 | -19.9% |
| Amounts payable | 17/49 | €13,909 | €13,920 | +€10 | +0.1% |
| Amounts payable within one year | 42/48 | €1,909 | €3,207 | +€1,298 | +68.0% |
| Trade debts | 44 | €1,909 | €3,207 | +€1,298 | +68.0% |
| Suppliers | 440/4 | €1,909 | €3,207 | +€1,298 | +68.0% |
| Accrued charges and deferred income | 492/3 | €12,000 | €10,712 | -€1,288 | -10.7% |
| Turnover | 70 | €36,446 | €74,424 | +€37,978 | +104% |
| Membership fees, donations, legacies and grants | 73 | €63,388 | €62,942 | -€446 | -0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,866 | €144,360 | +€28,494 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | - | -€437 | |
| Other operating charges | 640/8 | - | €769 | +€769 | |
| Gross operating margin | 9900 | -€16,032 | -€6,663 | +€9,369 | +58.4% |
| Operating profit (loss) | 9901 | -€16,469 | -€7,432 | +€9,037 | +54.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €465 | €947 | +€481 | +103% |
| Recurring financial charges | 65 | €465 | €947 | +€481 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€16,935 | -€8,373 | +€8,562 | +50.6% |
| Profit (loss) for the period | 9904 | -€16,935 | -€8,373 | +€8,562 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,935 | -€8,373 | +€8,562 | +50.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.