EMPALA: 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.
EMPALA
Largest movements
- Cash +€26,962
up €26,962 (+275.5%), from €9,785 to €36,747
mainly Net result for the year (+€22,612) and Tax, wage and social debts (+€4,537)
- Profit (loss) carried forward +€22,612
up €22,612 (+364.0%), from €6,212 to €28,824
- Tax, wage and social debts +€4,537
up €4,537 (+187.8%), from €2,416 to €6,953
- Trade debts -€1,563
down €1,563 (-54.0%), from €2,894 to €1,331
- Other debts +€1,397
new in 2025: €1,397
- Gross operating margin +€21,373
up €21,373 (+266.8%), from €8,011 to €29,385
- Taxes +€4,883
up €4,883 (+305.2%), from €1,600 to €6,483
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 | €12,522 | €39,530 | +€27,008 | +215.7% |
| Fixed assets | 21/28 | €593 | €773 | +€180 | +30.4% |
| Tangible fixed assets | 22/27 | €593 | €773 | +€180 | +30.4% |
| Plant, machinery and equipment | 23 | €593 | €773 | +€180 | +30.4% |
| Current assets | 29/58 | €11,929 | €38,757 | +€26,828 | +224.9% |
| Amounts receivable within one year | 40/41 | €2,143 | €1,863 | -€281 | -13.1% |
| Other amounts receivable | 41 | €2,143 | €1,863 | -€281 | -13.1% |
| Cash at bank and in hand | 54/58 | €9,785 | €36,747 | +€26,962 | +275.5% |
| Deferred charges and accrued income | 490/1 | - | €147 | +€147 | |
| Total equity and liabilities | 10/49 | €12,522 | €39,530 | +€27,008 | +215.7% |
| Equity | 10/15 | €7,212 | €29,824 | +€22,612 | +313.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,212 | €28,824 | +€22,612 | +364.0% |
| Amounts payable | 17/49 | €5,310 | €9,706 | +€4,396 | +82.8% |
| Amounts payable within one year | 42/48 | €5,310 | €9,680 | +€4,370 | +82.3% |
| Trade debts | 44 | €2,894 | €1,331 | -€1,563 | -54.0% |
| Suppliers | 440/4 | €2,894 | €1,331 | -€1,563 | -54.0% |
| Taxes, remuneration and social security | 45 | €2,416 | €6,953 | +€4,537 | +187.8% |
| Taxes | 450/3 | €2,416 | €6,953 | +€4,537 | +187.8% |
| Other amounts payable | 47/48 | - | €1,397 | +€1,397 | |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €182 | +€161 | +789.4% |
| Other operating charges | 640/8 | €236 | €26 | -€210 | -89.1% |
| Gross operating margin | 9900 | €8,011 | €29,385 | +€21,373 | +266.8% |
| Operating profit (loss) | 9901 | €7,755 | €29,177 | +€21,422 | +276.2% |
| Financial income | 75/76B | €77 | - | -€77 | |
| Recurring financial income | 75 | €77 | - | -€77 | |
| Financial charges | 65/66B | €20 | €81 | +€61 | +305.0% |
| Recurring financial charges | 65 | €20 | €81 | +€61 | +305.0% |
| Profit (loss) for the period before taxes | 9903 | €7,812 | €29,096 | +€21,284 | +272.5% |
| Income taxes | 67/77 | €1,600 | €6,483 | +€4,883 | +305.2% |
| Profit (loss) for the period | 9904 | €6,212 | €22,612 | +€16,401 | +264.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,212 | €22,612 | +€16,401 | +264.0% |
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 7 October 2026 via checked.be.