EMO CORP: 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.
EMO CORP
Largest movements
- Tangible fixed assets -€35,002
down €35,002 (-18.7%), from €187,665 to €152,663
of which Leasing and similar rights: -€22,702
- Receivables within one year +€15,134
up €15,134 (+103.7%), from €14,599 to €29,732
of which Trade receivables: +€15,226
- Debts after one year -€26,029
down €26,029 (-23.3%), from €111,771 to €85,742
- Profit (loss) carried forward -€18,870
down €18,870 (-37.4%), from -€50,421 to -€69,291
- Short-term financial debts +€18,214
new in 2025: €18,214
- Other debts +€9,241
up €9,241 (+11.8%), from €78,235 to €87,476
- Tax, wage and social debts -€3,342
no longer reported in 2025 (was €3,342)
- Gross operating margin -€21,581
down €21,581 (-41.2%), from €52,328 to €30,747
- Financial charges -€1,370
down €1,370 (-15.2%), from €9,026 to €7,656
- Taxes -€1,057
no longer reported in 2025 (was €1,057)
- Depreciation +€1,020
up €1,020 (+2.7%), from €38,151 to €39,171
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 | €208,587 | €188,565 | -€20,023 | -9.6% |
| Fixed assets | 21/28 | €192,131 | €157,129 | -€35,002 | -18.2% |
| Intangible fixed assets | 21 | €4,466 | €4,466 | = | 0.0% |
| Tangible fixed assets | 22/27 | €187,665 | €152,663 | -€35,002 | -18.7% |
| Plant, machinery and equipment | 23 | €22,250 | €17,190 | -€5,060 | -22.7% |
| Furniture and vehicles | 24 | €25,925 | €18,685 | -€7,240 | -27.9% |
| Leasing and similar rights | 25 | €139,490 | €116,788 | -€22,702 | -16.3% |
| Current assets | 29/58 | €16,456 | €31,436 | +€14,980 | +91.0% |
| Amounts receivable within one year | 40/41 | €14,599 | €29,732 | +€15,134 | +103.7% |
| Trade receivables | 40 | €12,617 | €27,843 | +€15,226 | +120.7% |
| Other amounts receivable | 41 | €1,982 | €1,889 | -€93 | -4.7% |
| Cash at bank and in hand | 54/58 | €1,692 | - | -€1,692 | |
| Deferred charges and accrued income | 490/1 | €166 | €1,703 | +€1,538 | +927.8% |
| Total equity and liabilities | 10/49 | €208,587 | €188,565 | -€20,023 | -9.6% |
| Equity | 10/15 | -€10,425 | -€29,296 | -€18,870 | -181.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €21,445 | €21,445 | = | 0.0% |
| Distributable reserves | 133 | €21,445 | €21,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,421 | -€69,291 | -€18,870 | -37.4% |
| Amounts payable | 17/49 | €219,013 | €217,860 | -€1,152 | -0.5% |
| Amounts payable after more than one year | 17 | €111,771 | €85,742 | -€26,029 | -23.3% |
| Financial debts | 170/4 | €111,771 | €85,742 | -€26,029 | -23.3% |
| Amounts payable within one year | 42/48 | €107,242 | €132,118 | +€24,876 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €24,848 | €26,029 | +€1,180 | +4.7% |
| Financial debts | 43 | - | €18,214 | +€18,214 | |
| Credit institutions | 430/8 | - | €18,214 | +€18,214 | |
| Trade debts | 44 | €816 | €400 | -€416 | -51.0% |
| Suppliers | 440/4 | €816 | €400 | -€416 | -51.0% |
| Taxes, remuneration and social security | 45 | €3,342 | - | -€3,342 | |
| Taxes | 450/3 | €3,342 | - | -€3,342 | |
| Other amounts payable | 47/48 | €78,235 | €87,476 | +€9,241 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,151 | €39,171 | +€1,020 | +2.7% |
| Other operating charges | 640/8 | €2,353 | €2,795 | +€443 | +18.8% |
| Gross operating margin | 9900 | €52,328 | €30,747 | -€21,581 | -41.2% |
| Operating profit (loss) | 9901 | €11,825 | -€11,219 | -€23,044 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +2694.7% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +2694.7% |
| Financial charges | 65/66B | €9,026 | €7,656 | -€1,370 | -15.2% |
| Recurring financial charges | 65 | €9,026 | €7,656 | -€1,370 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €2,799 | -€18,870 | -€21,669 | |
| Income taxes | 67/77 | €1,057 | - | -€1,057 | |
| Profit (loss) for the period | 9904 | €1,741 | -€18,870 | -€20,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,741 | -€18,870 | -€20,612 |
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 2 October 2026 via checked.be.