EMPECON: 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.
EMPECON
Largest movements
- Cash -€6,809
down €6,809 (-58.1%), from €11,722 to €4,913
mainly Net result for the year (-€6,673) and Tax, wage and social debts (-€2,646)
- Profit (loss) carried forward -€6,673
down €6,673 (-6.2%), from -€107,260 to -€113,933
- Tax, wage and social debts -€2,646
down €2,646 (-43.3%), from €6,107 to €3,462
- Trade debts +€2,588
up €2,588 (+119.4%), from €2,167 to €4,755
- Gross operating margin -€11,930
down €11,930, from €4,410 to -€7,520
- Taxes -€1,324
down €1,324, from €365 to -€959
- Financial charges -€284
no longer reported in 2025 (was €284)
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 | €11,722 | €4,913 | -€6,809 | -58.1% |
| Current assets | 29/58 | €11,722 | €4,913 | -€6,809 | -58.1% |
| Cash at bank and in hand | 54/58 | €11,722 | €4,913 | -€6,809 | -58.1% |
| Total equity and liabilities | 10/49 | €11,722 | €4,913 | -€6,809 | -58.1% |
| Equity | 10/15 | -€49,530 | -€56,203 | -€6,673 | -13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,530 | €51,530 | = | 0.0% |
| Distributable reserves | 133 | €51,530 | €51,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,260 | -€113,933 | -€6,673 | -6.2% |
| Amounts payable | 17/49 | €61,252 | €61,116 | -€136 | -0.2% |
| Amounts payable within one year | 42/48 | €61,252 | €61,116 | -€136 | -0.2% |
| Trade debts | 44 | €2,167 | €4,755 | +€2,588 | +119.4% |
| Suppliers | 440/4 | €2,167 | €4,755 | +€2,588 | +119.4% |
| Taxes, remuneration and social security | 45 | €6,107 | €3,462 | -€2,646 | -43.3% |
| Taxes | 450/3 | €6,107 | €3,462 | -€2,646 | -43.3% |
| Other amounts payable | 47/48 | €52,977 | €52,900 | -€78 | -0.1% |
| Other operating charges | 640/8 | €112 | €112 | = | 0.0% |
| Gross operating margin | 9900 | €4,410 | -€7,520 | -€11,930 | |
| Operating profit (loss) | 9901 | €4,298 | -€7,632 | -€11,930 | |
| Financial charges | 65/66B | €284 | - | -€284 | |
| Recurring financial charges | 65 | €284 | - | -€284 | |
| Profit (loss) for the period before taxes | 9903 | €4,013 | -€7,632 | -€11,646 | |
| Income taxes | 67/77 | €365 | -€959 | -€1,324 | |
| Profit (loss) for the period | 9904 | €3,649 | -€6,673 | -€10,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,649 | -€6,673 | -€10,322 |
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 6 October 2026 via checked.be.