EMPI: 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.
What changed
EMPI
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€37,644
2023 · €38,786-€1,142
Equity
€755,047
2023 · €717,403+€37,644
Cash
€9,388
2023 · €11,695-€2,307
Balance sheet total
€1.7m
2023 · €1.7m-€3,391
Largest movements
Assets
- Deferred charges and accrued income +€20,438
up €20,438 (+385.6%), from €5,300 to €25,738
Equity and liabilities
- Debts after one year -€62,871
down €62,871 (-7.1%), from €884,944 to €822,073
- Profit (loss) carried forward +€37,644
up €37,644 (+6.4%), from -€586,413 to -€548,769
- Current portion of long-term debt +€28,931
up €28,931 (+88.4%), from €32,717 to €61,648
Income statement
- Gross operating margin +€14,270
up €14,270 (+11.8%), from €121,164 to €135,434
- Other operating charges +€6,743
up €6,743 (+42.7%), from €15,804 to €22,547
- Depreciation +€4,484
up €4,484 (+9.4%), from €47,808 to €52,292
- Financial charges +€4,446
up €4,446 (+24.1%), from €18,462 to €22,908
From the 2023 result to the 2024 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.
Result 2023
€38,786
Gross operating margin
+€14,270
Depreciation
-€4,484
Other operating charges
-€6,743
Other operating items
+€307
Financial income
+€40
Financial charges
-€4,446
Taxes
-€86
Result 2024
€37,644
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€76,626
Investment
-€44,993
Financing
-€33,940
Cash 2023
€11,695
From operations (derived)
+€76,626
Net result for the year
+€37,644
Depreciation
+€52,292
Receivables within one year
+€14,223
Deferred charges and accrued income
-€20,438
Trade debts
+€244
Tax, wage and social debts
+€86
Other debts
-€8,356
Accrued charges and deferred income
+€931
Investment (derived)
-€44,993
Investment in fixed assets (net)
-€44,993
Financing
-€33,940
Debts after one year
-€62,871
Current portion of long-term debt
+€28,931
Cash 2024
€9,388
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,665,199 | €1,661,808 | -€3,391 | -0.2% |
| Fixed assets | 21/28 | €1,603,588 | €1,596,289 | -€7,299 | -0.5% |
| Tangible fixed assets | 22/27 | €1,603,588 | €1,596,289 | -€7,299 | -0.5% |
| Land and buildings | 22 | €1,598,576 | €1,592,740 | -€5,836 | -0.4% |
| Plant, machinery and equipment | 23 | €1,870 | €1,556 | -€314 | -16.8% |
| Furniture and vehicles | 24 | €3,142 | €1,993 | -€1,149 | -36.6% |
| Current assets | 29/58 | €61,611 | €65,519 | +€3,908 | +6.3% |
| Amounts receivable within one year | 40/41 | €44,616 | €30,393 | -€14,223 | -31.9% |
| Other amounts receivable | 41 | €44,616 | €30,393 | -€14,223 | -31.9% |
| Cash at bank and in hand | 54/58 | €11,695 | €9,388 | -€2,307 | -19.7% |
| Deferred charges and accrued income | 490/1 | €5,300 | €25,738 | +€20,438 | +385.6% |
| Total equity and liabilities | 10/49 | €1,665,199 | €1,661,808 | -€3,391 | -0.2% |
| Equity | 10/15 | €717,403 | €755,047 | +€37,644 | +5.2% |
| Contributions | 10/11 | €430,095 | €430,095 | = | 0.0% |
| Capital | 10 | €430,095 | €430,095 | = | 0.0% |
| Issued capital | 100 | €430,095 | €430,095 | = | 0.0% |
| Revaluation surpluses | 12 | €820,425 | €820,425 | = | 0.0% |
| Reserves | 13 | €53,296 | €53,296 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,010 | €43,010 | = | 0.0% |
| Legal reserve | 130 | €43,010 | €43,010 | = | 0.0% |
| Distributable reserves | 133 | €10,286 | €10,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€586,413 | -€548,769 | +€37,644 | +6.4% |
| Amounts payable | 17/49 | €947,796 | €906,761 | -€41,035 | -4.3% |
| Amounts payable after more than one year | 17 | €884,944 | €822,073 | -€62,871 | -7.1% |
| Financial debts | 170/4 | €884,944 | €822,073 | -€62,871 | -7.1% |
| Amounts payable within one year | 42/48 | €60,401 | €81,306 | +€20,905 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €32,717 | €61,648 | +€28,931 | +88.4% |
| Trade debts | 44 | €1,592 | €1,836 | +€244 | +15.3% |
| Suppliers | 440/4 | €1,592 | €1,836 | +€244 | +15.3% |
| Taxes, remuneration and social security | 45 | - | €86 | +€86 | |
| Taxes | 450/3 | - | €86 | +€86 | |
| Other amounts payable | 47/48 | €26,092 | €17,736 | -€8,356 | -32.0% |
| Accrued charges and deferred income | 492/3 | €2,451 | €3,382 | +€931 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,808 | €52,292 | +€4,484 | +9.4% |
| Other operating charges | 640/8 | €15,804 | €22,547 | +€6,743 | +42.7% |
| Non-recurring operating charges | 66A | €307 | - | -€307 | |
| Gross operating margin | 9900 | €121,164 | €135,434 | +€14,270 | +11.8% |
| Operating profit (loss) | 9901 | €57,245 | €60,595 | +€3,350 | +5.9% |
| Financial income | 75/76B | €3 | €43 | +€40 | +1333.3% |
| Recurring financial income | 75 | €3 | €43 | +€40 | +1333.3% |
| Financial charges | 65/66B | €18,462 | €22,908 | +€4,446 | +24.1% |
| Recurring financial charges | 65 | €18,462 | €22,908 | +€4,446 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €38,786 | €37,730 | -€1,056 | -2.7% |
| Income taxes | 67/77 | - | €86 | +€86 | |
| Profit (loss) for the period | 9904 | €38,786 | €37,644 | -€1,142 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,786 | €37,644 | -€1,142 | -2.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.