EMPIRA: 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.
EMPIRA
Largest movements
- Receivables within one year +€2,217
up €2,217 (+14.7%), from €15,045 to €17,262
of which Trade receivables: +€1,850
- Cash -€1,266
down €1,266 (-2.5%), from €49,666 to €48,400
mainly Contributions, distributions and other (-€12,827) and Receivables within one year (-€2,217)
- Tangible fixed assets -€776
down €776 (-35.1%), from €2,212 to €1,436
- Accrued charges and deferred income +€983
new in 2025: €983
- Gross operating margin -€19,005
down €19,005 (-23.8%), from €79,701 to €60,696
- Taxes -€4,095
down €4,095 (-55.6%), from €7,364 to €3,269
- Financial charges +€871
up €871 (+2.0%), from €42,954 to €43,824
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 | €66,922 | €67,228 | +€306 | +0.5% |
| Fixed assets | 21/28 | €2,212 | €1,436 | -€776 | -35.1% |
| Tangible fixed assets | 22/27 | €2,212 | €1,436 | -€776 | -35.1% |
| Furniture and vehicles | 24 | €2,212 | €1,436 | -€776 | -35.1% |
| Current assets | 29/58 | €64,711 | €65,793 | +€1,082 | +1.7% |
| Amounts receivable within one year | 40/41 | €15,045 | €17,262 | +€2,217 | +14.7% |
| Trade receivables | 40 | €12,035 | €13,885 | +€1,850 | +15.4% |
| Other amounts receivable | 41 | €3,010 | €3,378 | +€368 | +12.2% |
| Cash at bank and in hand | 54/58 | €49,666 | €48,400 | -€1,266 | -2.5% |
| Deferred charges and accrued income | 490/1 | - | €131 | +€131 | |
| Total equity and liabilities | 10/49 | €66,922 | €67,228 | +€306 | +0.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €48,322 | €48,628 | +€306 | +0.6% |
| Amounts payable within one year | 42/48 | €48,322 | €47,646 | -€677 | -1.4% |
| Trade debts | 44 | €570 | - | -€570 | |
| Suppliers | 440/4 | €570 | - | -€570 | |
| Taxes, remuneration and social security | 45 | €14,657 | €14,392 | -€265 | -1.8% |
| Taxes | 450/3 | €14,657 | €14,392 | -€265 | -1.8% |
| Other amounts payable | 47/48 | €33,095 | €33,254 | +€159 | +0.5% |
| Accrued charges and deferred income | 492/3 | - | €983 | +€983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €776 | +€512 | +194.1% |
| Gross operating margin | 9900 | €79,701 | €60,696 | -€19,005 | -23.8% |
| Operating profit (loss) | 9901 | €79,437 | €59,920 | -€19,517 | -24.6% |
| Financial charges | 65/66B | €42,954 | €43,824 | +€871 | +2.0% |
| Recurring financial charges | 65 | €42,954 | €43,824 | +€871 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €36,484 | €16,096 | -€20,388 | -55.9% |
| Income taxes | 67/77 | €7,364 | €3,269 | -€4,095 | -55.6% |
| Profit (loss) for the period | 9904 | €29,120 | €12,827 | -€16,293 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,120 | €12,827 | -€16,293 | -56.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.