EMPII Group: 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.
EMPII Group
Largest movements
- Cash -€141,552
down €141,552 (-50.5%), from €280,136 to €138,584
mainly Contributions, distributions and other (-€334,832) and Trade debts (-€281,070)
- Receivables within one year -€115,070
down €115,070 (-66.3%), from €173,589 to €58,520
of which Trade receivables: -€99,830
- Deferred charges and accrued income -€45,778
down €45,778 (-19.1%), from €239,352 to €193,574
- Trade debts -€281,070
down €281,070 (-94.8%), from €296,587 to €15,516
- Other debts +€110,413
up €110,413 (+61.3%), from €180,194 to €290,607
- Accrued charges and deferred income -€104,286
down €104,286 (-60.0%), from €173,714 to €69,429
- Reserves -€29,492
no longer reported in 2025 (was €29,492)
- Gross operating margin +€121,392
up €121,392 (+42.7%), from €284,097 to €405,489
- Financial charges +€13,203
up €13,203 (+55.6%), from €23,763 to €36,966
- Financial income -€8,153
down €8,153 (-61.1%), from €13,338 to €5,185
- Taxes +€6,118
up €6,118 (+10.8%), from €56,542 to €62,660
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.
Derived cash bridge
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 | €699,362 | €391,989 | -€307,373 | -44.0% |
| Fixed assets | 21/28 | €6,286 | €1,312 | -€4,974 | -79.1% |
| Tangible fixed assets | 22/27 | €6,046 | €1,072 | -€4,974 | -82.3% |
| Furniture and vehicles | 24 | €6,046 | €1,072 | -€4,974 | -82.3% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €693,077 | €390,677 | -€302,400 | -43.6% |
| Amounts receivable within one year | 40/41 | €173,589 | €58,520 | -€115,070 | -66.3% |
| Trade receivables | 40 | €152,635 | €52,805 | -€99,830 | -65.4% |
| Other amounts receivable | 41 | €20,954 | €5,715 | -€15,239 | -72.7% |
| Cash at bank and in hand | 54/58 | €280,136 | €138,584 | -€141,552 | -50.5% |
| Deferred charges and accrued income | 490/1 | €239,352 | €193,574 | -€45,778 | -19.1% |
| Total equity and liabilities | 10/49 | €699,362 | €391,989 | -€307,373 | -44.0% |
| Equity | 10/15 | €39,492 | €10,000 | -€29,492 | -74.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €29,492 | - | -€29,492 | |
| Distributable reserves | 133 | €29,492 | - | -€29,492 | |
| Amounts payable | 17/49 | €659,870 | €381,989 | -€277,881 | -42.1% |
| Amounts payable within one year | 42/48 | €486,156 | €312,560 | -€173,595 | -35.7% |
| Trade debts | 44 | €296,587 | €15,516 | -€281,070 | -94.8% |
| Suppliers | 440/4 | €296,587 | €15,516 | -€281,070 | -94.8% |
| Taxes, remuneration and social security | 45 | €9,376 | €6,438 | -€2,938 | -31.3% |
| Taxes | 450/3 | €9,376 | €6,438 | -€2,938 | -31.3% |
| Other amounts payable | 47/48 | €180,194 | €290,607 | +€110,413 | +61.3% |
| Accrued charges and deferred income | 492/3 | €173,714 | €69,429 | -€104,286 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,009 | €4,974 | -€2,036 | -29.0% |
| Other operating charges | 640/8 | €628 | €735 | +€107 | +17.0% |
| Gross operating margin | 9900 | €284,097 | €405,489 | +€121,392 | +42.7% |
| Operating profit (loss) | 9901 | €276,460 | €399,780 | +€123,320 | +44.6% |
| Financial income | 75/76B | €13,338 | €5,185 | -€8,153 | -61.1% |
| Recurring financial income | 75 | €13,338 | €5,185 | -€8,153 | -61.1% |
| Financial charges | 65/66B | €23,763 | €36,966 | +€13,203 | +55.6% |
| Recurring financial charges | 65 | €23,763 | €36,966 | +€13,203 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €266,035 | €368,000 | +€101,965 | +38.3% |
| Income taxes | 67/77 | €56,542 | €62,660 | +€6,118 | +10.8% |
| Profit (loss) for the period | 9904 | €209,492 | €305,339 | +€95,847 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €209,492 | €305,339 | +€95,847 | +45.8% |
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 22 October 2026 via checked.be.