EMME 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.
EMME services
Largest movements
- Receivables within one year +€4,654
up €4,654 (+45.9%), from €10,132 to €14,787
of which Other amounts receivable: +€3,429
- Cash -€2,599
down €2,599 (-5.8%), from €44,480 to €41,880
mainly Receivables within one year (-€4,654) and Other debts (-€4,469)
- Tangible fixed assets -€2,063
down €2,063 (-25.3%), from €8,142 to €6,079
of which Furniture and vehicles: -€1,378
- Other debts -€4,469
down €4,469 (-100.0%), from €4,469 to €0
- Profit (loss) carried forward +€2,349
up €2,349 (+9.7%), from -€24,240 to -€21,891
- Tax, wage and social debts +€1,118
up €1,118, from €0 to €1,118
- Gross operating margin +€31,940
up €31,940, from -€23,448 to €8,492
- Write-downs -€3,280
down €3,280 (-62.4%), from €5,256 to €1,976
- Other operating charges +€680
up €680 (+53.6%), from €1,270 to €1,950
- Depreciation +€242
up €242 (+13.3%), from €1,821 to €2,063
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 | €95,434 | €94,640 | -€794 | -0.8% |
| Fixed assets | 21/28 | €8,142 | €6,079 | -€2,063 | -25.3% |
| Tangible fixed assets | 22/27 | €8,142 | €6,079 | -€2,063 | -25.3% |
| Plant, machinery and equipment | 23 | €2,982 | €2,297 | -€685 | -23.0% |
| Furniture and vehicles | 24 | €5,160 | €3,782 | -€1,378 | -26.7% |
| Current assets | 29/58 | €87,292 | €88,561 | +€1,269 | +1.5% |
| Amounts receivable after more than one year | 29 | €31,340 | €31,340 | = | 0.0% |
| Other amounts receivable | 291 | €31,340 | €31,340 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,132 | €14,787 | +€4,654 | +45.9% |
| Trade receivables | 40 | €3,663 | €4,888 | +€1,225 | +33.5% |
| Other amounts receivable | 41 | €6,470 | €9,899 | +€3,429 | +53.0% |
| Cash at bank and in hand | 54/58 | €44,480 | €41,880 | -€2,599 | -5.8% |
| Deferred charges and accrued income | 490/1 | €1,341 | €554 | -€787 | -58.7% |
| Total equity and liabilities | 10/49 | €95,434 | €94,640 | -€794 | -0.8% |
| Equity | 10/15 | €88,020 | €90,369 | +€2,349 | +2.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €104,760 | €104,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €102,870 | €102,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,240 | -€21,891 | +€2,349 | +9.7% |
| Amounts payable | 17/49 | €7,414 | €4,271 | -€3,143 | -42.4% |
| Amounts payable within one year | 42/48 | €4,914 | €1,771 | -€3,143 | -64.0% |
| Trade debts | 44 | €446 | €653 | +€207 | +46.5% |
| Suppliers | 440/4 | €446 | €653 | +€207 | +46.5% |
| Taxes, remuneration and social security | 45 | €0 | €1,118 | +€1,118 | |
| Taxes | 450/3 | €0 | €1,118 | +€1,118 | |
| Other amounts payable | 47/48 | €4,469 | €0 | -€4,469 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,821 | €2,063 | +€242 | +13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,256 | €1,976 | -€3,280 | -62.4% |
| Other operating charges | 640/8 | €1,270 | €1,950 | +€680 | +53.6% |
| Gross operating margin | 9900 | -€23,448 | €8,492 | +€31,940 | |
| Operating profit (loss) | 9901 | -€31,795 | €2,503 | +€34,298 | |
| Financial income | 75/76B | €429 | €456 | +€27 | +6.3% |
| Recurring financial income | 75 | €429 | €456 | +€27 | +6.3% |
| Financial charges | 65/66B | €179 | €189 | +€10 | +5.7% |
| Recurring financial charges | 65 | €179 | €189 | +€10 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,544 | €2,771 | +€34,315 | |
| Income taxes | 67/77 | €510 | €422 | -€89 | -17.4% |
| Profit (loss) for the period | 9904 | -€32,055 | €2,349 | +€34,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,055 | €2,349 | +€34,404 |
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 4 October 2026 via checked.be.