EMPHASIS CONSULTING: 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.
EMPHASIS CONSULTING
Largest movements
- Receivables within one year +€405,296
up €405,296 (+76.2%), from €531,680 to €936,977
of which Other amounts receivable: +€384,310
- Cash -€382,139
down €382,139 (-43.6%), from €876,106 to €493,966
mainly Receivables within one year (-€405,296) and Deferred charges and accrued income (-€28,578)
- Deferred charges and accrued income +€28,578
up €28,578 (+202.9%), from €14,084 to €42,662
- Profit (loss) carried forward +€56,038
up €56,038, from -€55,854 to €184
- Tax, wage and social debts -€22,939
down €22,939 (-66.6%), from €34,424 to €11,485
- Reserves +€18,000
up €18,000 (+1.6%), from €1.1m to €1.1m
- Gross operating margin -€412,252
down €412,252 (-87.1%), from €473,361 to €61,109
- Taxes -€116,302
down €116,302 (-83.9%), from €138,673 to €22,372
- Financial income +€19,651
up €19,651 (+85.4%), from €23,011 to €42,662
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 | €1,428,803 | €1,492,204 | +€63,402 | +4.4% |
| Fixed assets | 21/28 | €6,933 | €18,600 | +€11,666 | +168.3% |
| Tangible fixed assets | 22/27 | €6,908 | €18,575 | +€11,666 | +168.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,421 | €7,152 | +€3,730 | +109.0% |
| Furniture and vehicles | 24 | €3,487 | €4,548 | +€1,061 | +30.4% |
| Other tangible fixed assets | 26 | - | €6,875 | +€6,875 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,421,870 | €1,473,605 | +€51,735 | +3.6% |
| Amounts receivable within one year | 40/41 | €531,680 | €936,977 | +€405,296 | +76.2% |
| Trade receivables | 40 | €37,655 | €58,642 | +€20,987 | +55.7% |
| Other amounts receivable | 41 | €494,025 | €878,335 | +€384,310 | +77.8% |
| Cash at bank and in hand | 54/58 | €876,106 | €493,966 | -€382,139 | -43.6% |
| Deferred charges and accrued income | 490/1 | €14,084 | €42,662 | +€28,578 | +202.9% |
| Total equity and liabilities | 10/49 | €1,428,803 | €1,492,204 | +€63,402 | +4.4% |
| Equity | 10/15 | €1,393,146 | €1,467,184 | +€74,038 | +5.3% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €1,099,000 | €1,117,000 | +€18,000 | +1.6% |
| Distributable reserves | 133 | €1,099,000 | €1,117,000 | +€18,000 | +1.6% |
| Profit (loss) carried forward | 14 | -€55,854 | €184 | +€56,038 | |
| Amounts payable | 17/49 | €35,657 | €25,021 | -€10,636 | -29.8% |
| Amounts payable within one year | 42/48 | €35,657 | €25,021 | -€10,636 | -29.8% |
| Trade debts | 44 | €1,233 | €13,536 | +€12,303 | +997.6% |
| Suppliers | 440/4 | €1,233 | €13,536 | +€12,303 | +997.6% |
| Taxes, remuneration and social security | 45 | €34,424 | €11,485 | -€22,939 | -66.6% |
| Taxes | 450/3 | €34,424 | €11,485 | -€22,939 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,056 | €4,267 | +€211 | +5.2% |
| Other operating charges | 640/8 | €4,173 | €3,021 | -€1,151 | -27.6% |
| Gross operating margin | 9900 | €473,361 | €61,109 | -€412,252 | -87.1% |
| Operating profit (loss) | 9901 | €465,132 | €53,820 | -€411,312 | -88.4% |
| Financial income | 75/76B | €23,011 | €42,662 | +€19,651 | +85.4% |
| Recurring financial income | 75 | €23,011 | €42,662 | +€19,651 | +85.4% |
| Financial charges | 65/66B | €61 | €72 | +€11 | +17.9% |
| Recurring financial charges | 65 | €61 | €72 | +€11 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €488,081 | €96,410 | -€391,672 | -80.2% |
| Income taxes | 67/77 | €138,673 | €22,372 | -€116,302 | -83.9% |
| Profit (loss) for the period | 9904 | €349,408 | €74,038 | -€275,370 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €349,408 | €74,038 | -€275,370 | -78.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.