EMOSTEEL: 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.
EMOSTEEL
Largest movements
- Receivables within one year +€31,051
up €31,051 (+4.6%), from €674,564 to €705,615
of which Other amounts receivable: +€30,847
- Profit (loss) carried forward +€30,373
up €30,373 (+9.8%), from €310,439 to €340,812
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €676,217 | €706,529 | +€30,312 | +4.5% |
| Current assets | 29/58 | €676,217 | €706,529 | +€30,312 | +4.5% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €674,564 | €705,615 | +€31,051 | +4.6% |
| Trade receivables | 40 | - | €204 | +€204 | |
| Other amounts receivable | 41 | €674,564 | €705,411 | +€30,847 | +4.6% |
| Cash at bank and in hand | 54/58 | €1,653 | €914 | -€739 | -44.7% |
| Total equity and liabilities | 10/49 | €676,217 | €706,529 | +€30,312 | +4.5% |
| Equity | 10/15 | €673,913 | €705,885 | +€31,972 | +4.7% |
| Contributions | 10/11 | €347,051 | €347,051 | = | 0.0% |
| Capital | 10 | €347,051 | €347,051 | = | 0.0% |
| Issued capital | 100 | €347,051 | €347,051 | = | 0.0% |
| Reserves | 13 | €16,423 | €18,022 | +€1,599 | +9.7% |
| Non-distributable reserves | 130/1 | €16,423 | €18,022 | +€1,599 | +9.7% |
| Legal reserve | 130 | €16,423 | €18,022 | +€1,599 | +9.7% |
| Profit (loss) carried forward | 14 | €310,439 | €340,812 | +€30,373 | +9.8% |
| Amounts payable | 17/49 | €2,304 | €644 | -€1,660 | -72.0% |
| Amounts payable within one year | 42/48 | €2,304 | €644 | -€1,660 | -72.0% |
| Taxes, remuneration and social security | 45 | €2,304 | €644 | -€1,660 | -72.0% |
| Taxes | 450/3 | €2,304 | €644 | -€1,660 | -72.0% |
| Operating charges | 60/66A | €2,444 | €2,973 | +€529 | +21.7% |
| Services and other goods | 61 | €1,513 | €2,016 | +€503 | +33.3% |
| Other operating charges | 640/8 | €931 | €957 | +€26 | +2.8% |
| Operating profit (loss) | 9901 | -€2,444 | -€2,973 | -€529 | -21.7% |
| Financial income | 75/76B | €50,143 | €45,846 | -€4,297 | -8.6% |
| Recurring financial income | 75 | €50,143 | €45,846 | -€4,297 | -8.6% |
| Income from current assets | 751 | €50,143 | €45,846 | -€4,297 | -8.6% |
| Financial charges | 65/66B | €51 | €297 | +€245 | +477.9% |
| Recurring financial charges | 65 | €51 | €297 | +€245 | +477.9% |
| Other financial charges | 652/9 | €51 | €297 | +€245 | +477.9% |
| Profit (loss) for the period before taxes | 9903 | €47,647 | €42,576 | -€5,071 | -10.6% |
| Income taxes | 67/77 | €12,304 | €10,604 | -€1,700 | -13.8% |
| Taxes | 670/3 | €12,304 | €10,644 | -€1,660 | -13.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €40 | +€40 | |
| Profit (loss) for the period | 9904 | €35,343 | €31,972 | -€3,371 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,343 | €31,972 | -€3,371 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.