EMP SOLUTIONS: what changed
Two financial 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.
EMP SOLUTIONS
Largest movements
- Cash -€110,905
down €110,905 (-47.2%), from €234,841 to €123,937
mainly Contributions, distributions and other (-€200,000) and Tax, wage and social debts (-€13,892)
- Receivables within one year -€49,343
down €49,343 (-77.4%), from €63,718 to €14,375
of which Trade receivables: -€39,730
- Tangible fixed assets -€4,598
down €4,598 (-41.7%), from €11,034 to €6,435
- Profit (loss) carried forward -€147,959
down €147,959 (-93.4%), from €158,455 to €10,496
- Tax, wage and social debts -€13,892
down €13,892 (-30.1%), from €46,226 to €32,334
- Gross operating margin -€31,960
down €31,960 (-28.6%), from €111,873 to €79,913
- Taxes -€10,835
down €10,835 (-43.3%), from €25,042 to €14,208
- Financial charges +€9,807
up €9,807 (+1,811%), from €542 to €10,348
- Financial income -€8,395
down €8,395 (-96.0%), from €8,748 to €352
- Depreciation +€1,770
up €1,770 (+118%), from €1,499 to €3,268
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.
Derived cash bridge
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 | €309,855 | €144,930 | -€164,924 | -53.2% |
| Fixed assets | 21/28 | €11,034 | €6,435 | -€4,598 | -41.7% |
| Tangible fixed assets | 22/27 | €11,034 | €6,435 | -€4,598 | -41.7% |
| Furniture and vehicles | 24 | €11,034 | €6,435 | -€4,598 | -41.7% |
| Current assets | 29/58 | €298,821 | €138,495 | -€160,326 | -53.7% |
| Amounts receivable within one year | 40/41 | €63,718 | €14,375 | -€49,343 | -77.4% |
| Trade receivables | 40 | €48,313 | €8,582 | -€39,730 | -82.2% |
| Other amounts receivable | 41 | €15,406 | €5,793 | -€9,613 | -62.4% |
| Cash at bank and in hand | 54/58 | €234,841 | €123,937 | -€110,905 | -47.2% |
| Deferred charges and accrued income | 490/1 | €261 | €183 | -€78 | -30.0% |
| Total equity and liabilities | 10/49 | €309,855 | €144,930 | -€164,924 | -53.2% |
| Equity | 10/15 | €163,455 | €15,496 | -€147,959 | -90.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,455 | €10,496 | -€147,959 | -93.4% |
| Amounts payable | 17/49 | €146,399 | €129,434 | -€16,966 | -11.6% |
| Amounts payable within one year | 42/48 | €145,876 | €129,432 | -€16,444 | -11.3% |
| Trade debts | 44 | €2,796 | €299 | -€2,497 | -89.3% |
| Suppliers | 440/4 | €2,796 | €299 | -€2,497 | -89.3% |
| Taxes, remuneration and social security | 45 | €46,226 | €32,334 | -€13,892 | -30.1% |
| Taxes | 450/3 | €46,226 | €32,334 | -€13,892 | -30.1% |
| Other amounts payable | 47/48 | €96,854 | €96,799 | -€55 | -0.1% |
| Accrued charges and deferred income | 492/3 | €523 | €2 | -€521 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €3,268 | +€1,770 | +118% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Non-recurring operating charges | 66A | €1,527 | - | -€1,527 | |
| Gross operating margin | 9900 | €111,873 | €79,913 | -€31,960 | -28.6% |
| Operating profit (loss) | 9901 | €108,847 | €76,245 | -€32,602 | -30.0% |
| Financial income | 75/76B | €8,748 | €352 | -€8,395 | -96.0% |
| Recurring financial income | 75 | €8,748 | €352 | -€8,395 | -96.0% |
| Financial charges | 65/66B | €542 | €10,348 | +€9,807 | +1,811% |
| Recurring financial charges | 65 | €542 | €10,348 | +€9,807 | +1,811% |
| Profit (loss) for the period before taxes | 9903 | €117,053 | €66,249 | -€50,804 | -43.4% |
| Income taxes | 67/77 | €25,042 | €14,208 | -€10,835 | -43.3% |
| Profit (loss) for the period | 9904 | €92,010 | €52,041 | -€39,969 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,010 | €52,041 | -€39,969 | -43.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.