EMMECO: 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.
EMMECO
Largest movements
- Cash +€19,988
up €19,988 (+33.5%), from €59,587 to €79,576
mainly Net result for the year (+€31,057)
- Receivables within one year +€9,701
up €9,701, from €0 to €9,701
- Reserves +€31,057
up €31,057 (+68.1%), from €45,590 to €76,647
- Tax, wage and social debts -€1,005
down €1,005 (-7.0%), from €14,265 to €13,259
of which Remuneration and social security: -€2,022
- Gross operating margin -€3,659
down €3,659 (-8.1%), from €45,086 to €41,427
- Taxes -€655
down €655 (-7.2%), from €9,129 to €8,474
- Other operating charges +€459
up €459 (+720.1%), from €64 to €523
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 | €61,156 | €90,916 | +€29,760 | +48.7% |
| Current assets | 29/58 | €61,156 | €90,916 | +€29,760 | +48.7% |
| Amounts receivable within one year | 40/41 | €0 | €9,701 | +€9,701 | |
| Trade receivables | 40 | €0 | €9,701 | +€9,701 | |
| Cash at bank and in hand | 54/58 | €59,587 | €79,576 | +€19,988 | +33.5% |
| Deferred charges and accrued income | 490/1 | €1,568 | €1,638 | +€70 | +4.5% |
| Total equity and liabilities | 10/49 | €61,156 | €90,916 | +€29,760 | +48.7% |
| Equity | 10/15 | €46,590 | €77,647 | +€31,057 | +66.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,590 | €76,647 | +€31,057 | +68.1% |
| Distributable reserves | 133 | €45,590 | €76,647 | +€31,057 | +68.1% |
| Amounts payable | 17/49 | €14,566 | €13,269 | -€1,297 | -8.9% |
| Amounts payable within one year | 42/48 | €14,566 | €13,269 | -€1,297 | -8.9% |
| Trade debts | 44 | €232 | €0 | -€232 | -100.0% |
| Suppliers | 440/4 | €232 | €0 | -€232 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,265 | €13,259 | -€1,005 | -7.0% |
| Taxes | 450/3 | €12,243 | €13,259 | +€1,017 | +8.3% |
| Remuneration and social security | 454/9 | €2,022 | €0 | -€2,022 | -100.0% |
| Other amounts payable | 47/48 | €69 | €10 | -€59 | -85.9% |
| Other operating charges | 640/8 | €64 | €523 | +€459 | +720.1% |
| Gross operating margin | 9900 | €45,086 | €41,427 | -€3,659 | -8.1% |
| Operating profit (loss) | 9901 | €45,022 | €40,903 | -€4,118 | -9.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,544 | €1,373 | -€172 | -11.1% |
| Recurring financial charges | 65 | €1,544 | €1,373 | -€172 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €43,477 | €39,531 | -€3,947 | -9.1% |
| Income taxes | 67/77 | €9,129 | €8,474 | -€655 | -7.2% |
| Profit (loss) for the period | 9904 | €34,348 | €31,057 | -€3,291 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,348 | €31,057 | -€3,291 | -9.6% |
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.