EMPERI: 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.
EMPERI
Largest movements
- Cash +€52,388
up €52,388 (+229.6%), from €22,813 to €75,201
mainly Net result for the year (+€94,892) and Tax, wage and social debts (+€8,392)
- Receivables within one year +€31,459
up €31,459 (+101.7%), from €30,921 to €62,380
of which Trade receivables: +€31,502
- Tangible fixed assets +€6,321
up €6,321 (+4.0%), from €156,204 to €162,526
of which Plant, machinery and equipment: +€11,018
- Reserves +€94,892
up €94,892 (+251.1%), from €37,785 to €132,677
- Debts after one year -€8,937
down €8,937 (-9.8%), from €91,336 to €82,399
- Tax, wage and social debts +€8,392
up €8,392 (+31.9%), from €26,325 to €34,717
- Trade debts -€5,131
down €5,131 (-96.0%), from €5,345 to €214
- Gross operating margin +€72,828
up €72,828 (+95.4%), from €76,336 to €149,164
- Taxes +€24,756
up €24,756 (+155.5%), from €15,919 to €40,676
- Depreciation -€13,438
down €13,438 (-70.4%), from €19,075 to €5,637
- Financial charges +€5,723
up €5,723 (+378.1%), from €1,514 to €7,237
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 | €210,500 | €302,412 | +€91,912 | +43.7% |
| Fixed assets | 21/28 | €156,204 | €162,526 | +€6,321 | +4.0% |
| Tangible fixed assets | 22/27 | €156,204 | €162,526 | +€6,321 | +4.0% |
| Land and buildings | 22 | €154,833 | €150,136 | -€4,697 | -3.0% |
| Plant, machinery and equipment | 23 | €1,372 | €12,390 | +€11,018 | +803.2% |
| Current assets | 29/58 | €54,296 | €139,887 | +€85,591 | +157.6% |
| Amounts receivable within one year | 40/41 | €30,921 | €62,380 | +€31,459 | +101.7% |
| Trade receivables | 40 | €30,878 | €62,380 | +€31,502 | +102.0% |
| Other amounts receivable | 41 | €43 | - | -€43 | |
| Cash at bank and in hand | 54/58 | €22,813 | €75,201 | +€52,388 | +229.6% |
| Deferred charges and accrued income | 490/1 | €562 | €2,305 | +€1,743 | +310.1% |
| Total equity and liabilities | 10/49 | €210,500 | €302,412 | +€91,912 | +43.7% |
| Equity | 10/15 | €40,285 | €135,177 | +€94,892 | +235.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,785 | €132,677 | +€94,892 | +251.1% |
| Distributable reserves | 133 | €37,785 | €132,677 | +€94,892 | +251.1% |
| Amounts payable | 17/49 | €170,216 | €167,235 | -€2,980 | -1.8% |
| Amounts payable after more than one year | 17 | €91,336 | €82,399 | -€8,937 | -9.8% |
| Financial debts | 170/4 | €91,336 | €82,399 | -€8,937 | -9.8% |
| Amounts payable within one year | 42/48 | €78,880 | €82,150 | +€3,270 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €8,664 | €8,937 | +€273 | +3.1% |
| Trade debts | 44 | €5,345 | €214 | -€5,131 | -96.0% |
| Suppliers | 440/4 | €5,345 | €214 | -€5,131 | -96.0% |
| Taxes, remuneration and social security | 45 | €26,325 | €34,717 | +€8,392 | +31.9% |
| Taxes | 450/3 | €26,325 | €34,717 | +€8,392 | +31.9% |
| Other amounts payable | 47/48 | €38,545 | €38,282 | -€263 | -0.7% |
| Accrued charges and deferred income | 492/3 | - | €2,686 | +€2,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,075 | €5,637 | -€13,438 | -70.4% |
| Other operating charges | 640/8 | €2,043 | €1,133 | -€910 | -44.5% |
| Gross operating margin | 9900 | €76,336 | €149,164 | +€72,828 | +95.4% |
| Operating profit (loss) | 9901 | €55,218 | €142,394 | +€87,176 | +157.9% |
| Financial income | 75/76B | €0 | €410 | +€410 | +4103900.0% |
| Recurring financial income | 75 | €0 | €410 | +€410 | +4103900.0% |
| Financial charges | 65/66B | €1,514 | €7,237 | +€5,723 | +378.1% |
| Recurring financial charges | 65 | €1,514 | €7,237 | +€5,723 | +378.1% |
| Profit (loss) for the period before taxes | 9903 | €53,704 | €135,568 | +€81,864 | +152.4% |
| Income taxes | 67/77 | €15,919 | €40,676 | +€24,756 | +155.5% |
| Profit (loss) for the period | 9904 | €37,785 | €94,892 | +€57,107 | +151.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,785 | €94,892 | +€57,107 | +151.1% |
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 9 October 2026 via checked.be.