EMNICA: what changed
What changed
EMNICA
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€12,620
2024 · €7,107-€19,727
Equity
€185,272
2024 · €197,892-€12,620
Cash
€6,017
2024 · €13,361-€7,344
Balance sheet total
€835,726
2024 · €1.1m-€257,707
Largest movements
Assets
- Receivables within one year -€211,563
down €211,563 (-82.6%), from €256,116 to €44,553
of which Other amounts receivable: -€167,145
- Tangible fixed assets -€43,759
down €43,759 (-5.4%), from €809,955 to €766,196
Equity and liabilities
- Current portion of long-term debt -€161,161
down €161,161 (-76.3%), from €211,285 to €50,124
- Debts after one year -€50,124
down €50,124 (-8.2%), from €609,256 to €559,132
- Trade debts -€29,319
down €29,319 (-53.3%), from €54,999 to €25,680
- Other debts -€17,785
down €17,785 (-88.9%), from €20,000 to €2,215
- Profit (loss) carried forward -€12,620
down €12,620 (-39.7%), from €31,813 to €19,193
Income statement
- Gross operating margin +€53,758
up €53,758 (+1,460%), from €3,683 to €57,441
- Financial income -€36,871
down €36,871 (-99.8%), from €36,932 to €61
- Depreciation +€21,476
up €21,476 (+89.7%), from €23,935 to €45,411
- Financial charges +€20,428
up €20,428 (+729%), from €2,800 to €23,228
- Taxes -€3,367
no longer reported in 2025 (was €3,367)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,107
Gross operating margin
+€53,758
Depreciation
-€21,476
Other operating charges
+€1,796
Other operating items
+€127
Financial income
-€36,871
Financial charges
-€20,428
Taxes
+€3,367
Result 2025
-€12,620
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€205,593
Investment
-€1,652
Financing
-€211,285
Cash 2024
€13,361
From operations (derived)
+€205,593
Net result for the year
-€12,620
Depreciation
+€45,411
Stocks and contracts
-€4,959
Receivables within one year
+€211,563
Trade debts
-€29,319
Tax, wage and social debts
+€8,372
Advances received
+€4,471
Other debts
-€17,785
Accrued charges and deferred income
+€460
Investment (derived)
-€1,652
Investment in fixed assets (net)
-€1,652
Financing
-€211,285
Debts after one year
-€50,124
Current portion of long-term debt
-€161,161
Cash 2025
€6,017
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,093,433 | €835,726 | -€257,707 | -23.6% |
| Fixed assets | 21/28 | €809,955 | €766,196 | -€43,759 | -5.4% |
| Tangible fixed assets | 22/27 | €809,955 | €766,196 | -€43,759 | -5.4% |
| Land and buildings | 22 | €721,177 | €699,519 | -€21,658 | -3.0% |
| Plant, machinery and equipment | 23 | €869 | €472 | -€398 | -45.7% |
| Furniture and vehicles | 24 | €87,908 | €66,205 | -€21,703 | -24.7% |
| Current assets | 29/58 | €283,478 | €69,530 | -€213,948 | -75.5% |
| Stocks and contracts in progress | 3 | - | €4,959 | +€4,959 | |
| Stocks | 30/36 | - | €4,959 | +€4,959 | |
| Amounts receivable within one year | 40/41 | €256,116 | €44,553 | -€211,563 | -82.6% |
| Trade receivables | 40 | €87,001 | €42,583 | -€44,418 | -51.1% |
| Other amounts receivable | 41 | €169,115 | €1,971 | -€167,145 | -98.8% |
| Current investments | 50/53 | €14,000 | €14,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,361 | €6,017 | -€7,344 | -55.0% |
| Total equity and liabilities | 10/49 | €1,093,433 | €835,726 | -€257,707 | -23.6% |
| Equity | 10/15 | €197,892 | €185,272 | -€12,620 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,479 | €147,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €145,619 | €145,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,813 | €19,193 | -€12,620 | -39.7% |
| Amounts payable | 17/49 | €895,540 | €650,454 | -€245,087 | -27.4% |
| Amounts payable after more than one year | 17 | €609,256 | €559,132 | -€50,124 | -8.2% |
| Financial debts | 170/4 | €609,256 | €559,132 | -€50,124 | -8.2% |
| Amounts payable within one year | 42/48 | €286,284 | €90,862 | -€195,422 | -68.3% |
| Current portion of amounts payable after more than one year | 42 | €211,285 | €50,124 | -€161,161 | -76.3% |
| Trade debts | 44 | €54,999 | €25,680 | -€29,319 | -53.3% |
| Suppliers | 440/4 | €54,999 | €25,680 | -€29,319 | -53.3% |
| Advances received on contracts in progress | 46 | - | €4,471 | +€4,471 | |
| Taxes, remuneration and social security | 45 | - | €8,372 | +€8,372 | |
| Taxes | 450/3 | - | €8,372 | +€8,372 | |
| Other amounts payable | 47/48 | €20,000 | €2,215 | -€17,785 | -88.9% |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,935 | €45,411 | +€21,476 | +89.7% |
| Other operating charges | 640/8 | €2,286 | €491 | -€1,796 | -78.5% |
| Non-recurring operating charges | 66A | €1,120 | €993 | -€127 | -11.4% |
| Gross operating margin | 9900 | €3,683 | €57,441 | +€53,758 | +1,460% |
| Operating profit (loss) | 9901 | -€23,658 | €10,547 | +€34,205 | |
| Financial income | 75/76B | €36,932 | €61 | -€36,871 | -99.8% |
| Recurring financial income | 75 | €36,932 | €61 | -€36,871 | -99.8% |
| Financial charges | 65/66B | €2,800 | €23,228 | +€20,428 | +729% |
| Recurring financial charges | 65 | €2,800 | €23,228 | +€20,428 | +729% |
| Profit (loss) for the period before taxes | 9903 | €10,474 | -€12,620 | -€23,094 | |
| Income taxes | 67/77 | €3,367 | - | -€3,367 | |
| Profit (loss) for the period | 9904 | €7,107 | -€12,620 | -€19,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,107 | -€12,620 | -€19,727 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.