Empin: 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.
Empin
Largest movements
- Cash +€9,128
up €9,128 (+149.8%), from €6,093 to €15,221
mainly Net result for the year (+€43,396)
- Profit (loss) carried forward +€43,396
up €43,396 (+90.5%), from €47,935 to €91,331
- Other debts -€31,000
down €31,000 (-11.4%), from €272,500 to €241,500
- Financial income +€13,104
up €13,104 (+44.0%), from €29,804 to €42,908
- Financial charges -€11,428
down €11,428 (-95.6%), from €11,960 to €531
- Gross operating margin -€3,296
down €3,296 (-22.7%), from €14,520 to €11,225
- Taxes -€1,165
down €1,165 (-10.8%), from €10,826 to €9,661
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,435 | €348,031 | +€11,596 | +3.4% |
| Fixed assets | 21/28 | €9,900 | €9,900 | = | 0.0% |
| Financial fixed assets | 28 | €9,900 | €9,900 | = | 0.0% |
| Current assets | 29/58 | €326,535 | €338,131 | +€11,596 | +3.6% |
| Amounts receivable within one year | 40/41 | €0 | €2,468 | +€2,468 | |
| Trade receivables | 40 | €0 | €2,468 | +€2,468 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €320,441 | €320,441 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,093 | €15,221 | +€9,128 | +149.8% |
| Total equity and liabilities | 10/49 | €336,435 | €348,031 | +€11,596 | +3.4% |
| Equity | 10/15 | €61,935 | €105,331 | +€43,396 | +70.1% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,935 | €91,331 | +€43,396 | +90.5% |
| Amounts payable | 17/49 | €274,500 | €242,700 | -€31,800 | -11.6% |
| Amounts payable within one year | 42/48 | €274,500 | €242,700 | -€31,800 | -11.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,000 | €1,200 | -€800 | -40.0% |
| Taxes | 450/3 | €2,000 | €1,200 | -€800 | -40.0% |
| Other amounts payable | 47/48 | €272,500 | €241,500 | -€31,000 | -11.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €14,520 | €11,225 | -€3,296 | -22.7% |
| Operating profit (loss) | 9901 | €13,992 | €10,681 | -€3,312 | -23.7% |
| Financial income | 75/76B | €29,804 | €42,908 | +€13,104 | +44.0% |
| Recurring financial income | 75 | €29,804 | €42,908 | +€13,104 | +44.0% |
| Financial charges | 65/66B | €11,960 | €531 | -€11,428 | -95.6% |
| Recurring financial charges | 65 | €11,960 | €531 | -€11,428 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €31,836 | €53,057 | +€21,221 | +66.7% |
| Income taxes | 67/77 | €10,826 | €9,661 | -€1,165 | -10.8% |
| Profit (loss) for the period | 9904 | €21,010 | €43,396 | +€22,386 | +106.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,010 | €43,396 | +€22,386 | +106.6% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.