EMPACTA: 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.
EMPACTA
Largest movements
- Receivables within one year +€7,904
up €7,904 (+73.9%), from €10,693 to €18,598
of which Trade receivables: +€11,641
- Cash +€3,944
up €3,944 (+58.5%), from €6,737 to €10,681
mainly Net result for the year (+€8,125) and Trade debts (+€2,408)
- Tangible fixed assets -€1,882
down €1,882 (-33.7%), from €5,579 to €3,697
of which Furniture and vehicles: -€1,111
- Reserves +€8,125
up €8,125 (+96.7%), from €8,398 to €16,523
- Trade debts +€2,408
up €2,408 (+61.5%), from €3,914 to €6,322
- Other debts -€1,023
down €1,023 (-14.0%), from €7,325 to €6,302
- Financial charges +€2,453
up €2,453 (+198.5%), from €1,235 to €3,688
- Gross operating margin +€1,833
up €1,833 (+11.9%), from €15,356 to €17,189
- Depreciation -€300
down €300 (-12.3%), from €2,449 to €2,149
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 | €24,370 | €33,961 | +€9,591 | +39.4% |
| Fixed assets | 21/28 | €6,457 | €4,308 | -€2,149 | -33.3% |
| Intangible fixed assets | 21 | €878 | €611 | -€267 | -30.4% |
| Tangible fixed assets | 22/27 | €5,579 | €3,697 | -€1,882 | -33.7% |
| Plant, machinery and equipment | 23 | €2,084 | €1,571 | -€513 | -24.6% |
| Furniture and vehicles | 24 | €2,590 | €1,479 | -€1,111 | -42.9% |
| Other tangible fixed assets | 26 | €905 | €647 | -€257 | -28.4% |
| Current assets | 29/58 | €17,913 | €29,653 | +€11,740 | +65.5% |
| Amounts receivable within one year | 40/41 | €10,693 | €18,598 | +€7,904 | +73.9% |
| Trade receivables | 40 | - | €11,641 | +€11,641 | |
| Other amounts receivable | 41 | €10,693 | €6,957 | -€3,737 | -34.9% |
| Cash at bank and in hand | 54/58 | €6,737 | €10,681 | +€3,944 | +58.5% |
| Deferred charges and accrued income | 490/1 | €483 | €374 | -€108 | -22.4% |
| Total equity and liabilities | 10/49 | €24,370 | €33,961 | +€9,591 | +39.4% |
| Equity | 10/15 | €10,398 | €18,523 | +€8,125 | +78.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,398 | €16,523 | +€8,125 | +96.7% |
| Distributable reserves | 133 | €8,398 | €16,523 | +€8,125 | +96.7% |
| Amounts payable | 17/49 | €13,972 | €15,438 | +€1,466 | +10.5% |
| Amounts payable within one year | 42/48 | €13,972 | €15,438 | +€1,466 | +10.5% |
| Trade debts | 44 | €3,914 | €6,322 | +€2,408 | +61.5% |
| Suppliers | 440/4 | €3,914 | €6,322 | +€2,408 | +61.5% |
| Taxes, remuneration and social security | 45 | €2,733 | €2,814 | +€81 | +3.0% |
| Taxes | 450/3 | €2,733 | €2,814 | +€81 | +3.0% |
| Other amounts payable | 47/48 | €7,325 | €6,302 | -€1,023 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,449 | €2,149 | -€300 | -12.3% |
| Other operating charges | 640/8 | €540 | €413 | -€127 | -23.5% |
| Gross operating margin | 9900 | €15,356 | €17,189 | +€1,833 | +11.9% |
| Operating profit (loss) | 9901 | €12,366 | €14,627 | +€2,261 | +18.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -88.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -88.9% |
| Financial charges | 65/66B | €1,235 | €3,688 | +€2,453 | +198.5% |
| Recurring financial charges | 65 | €1,235 | €3,688 | +€2,453 | +198.5% |
| Profit (loss) for the period before taxes | 9903 | €11,131 | €10,939 | -€192 | -1.7% |
| Income taxes | 67/77 | €2,733 | €2,814 | +€81 | +3.0% |
| Profit (loss) for the period | 9904 | €8,398 | €8,125 | -€273 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,398 | €8,125 | -€273 | -3.3% |
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.