EMPART: 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.
EMPART
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€124,804
down €124,804 (-98.0%), from €127,305 to €2,501
- Taxes -€76,162
down €76,162, from €38,081 to -€38,081
- Gross operating margin -€199
new in 2026: -€199
- Purchases and services +€199
new in 2026: €199
- Other operating charges -€135
down €135 (-8.4%), from €1,620 to €1,485
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 | €6,569,911 | €6,608,778 | +€38,867 | +0.6% |
| Fixed assets | 21/28 | €6,192,757 | €6,192,757 | = | 0.0% |
| Financial fixed assets | 28 | €6,192,757 | €6,192,757 | = | 0.0% |
| Current assets | 29/58 | €377,153 | €416,021 | +€38,867 | +10.3% |
| Amounts receivable within one year | 40/41 | €95,901 | €134,961 | +€39,060 | +40.7% |
| Trade receivables | 40 | €152 | €484 | +€332 | +219.0% |
| Other amounts receivable | 41 | €95,749 | €134,477 | +€38,728 | +40.4% |
| Current investments | 50/53 | €280,960 | €280,960 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €293 | €100 | -€193 | -65.8% |
| Total equity and liabilities | 10/49 | €6,569,911 | €6,608,778 | +€38,867 | +0.6% |
| Equity | 10/15 | €6,569,911 | €6,608,778 | +€38,867 | +0.6% |
| Contributions | 10/11 | €6,396,065 | €6,396,065 | = | 0.0% |
| Capital | 10 | €971,975 | €971,975 | = | 0.0% |
| Issued capital | 100 | €971,975 | €971,975 | = | 0.0% |
| Outside capital | 11 | €5,424,090 | €5,424,090 | = | 0.0% |
| Share premium | 1100/10 | €5,424,090 | €5,424,090 | = | 0.0% |
| Reserves | 13 | €172,938 | €211,938 | +€39,000 | +22.6% |
| Non-distributable reserves | 130/1 | €51,338 | €51,338 | = | 0.0% |
| Legal reserve | 130 | €51,338 | €51,338 | = | 0.0% |
| Distributable reserves | 133 | €121,600 | €160,600 | +€39,000 | +32.1% |
| Profit (loss) carried forward | 14 | €908 | €776 | -€133 | -14.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €199 | +€199 | |
| Other operating charges | 640/8 | €1,620 | €1,485 | -€135 | -8.4% |
| Gross operating margin | 9900 | - | -€199 | -€199 | |
| Operating profit (loss) | 9901 | -€1,620 | -€1,684 | -€64 | -3.9% |
| Financial income | 75/76B | €127,305 | €2,501 | -€124,804 | -98.0% |
| Recurring financial income | 75 | €127,305 | €2,501 | -€124,804 | -98.0% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €125,656 | €786 | -€124,870 | -99.4% |
| Income taxes | 67/77 | €38,081 | -€38,081 | -€76,162 | |
| Profit (loss) for the period | 9904 | €87,575 | €38,867 | -€48,708 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,575 | €38,867 | -€48,708 | -55.6% |
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 3 October 2026 via checked.be.