EMPIRI: 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.
EMPIRI
Largest movements
- Cash -€48,233
down €48,233 (-81.8%), from €58,929 to €10,696
mainly Current investments (-€33,441) and Tax, wage and social debts (-€23,342)
- Current investments +€33,441
up €33,441 (+92.9%), from €36,000 to €69,441
- Receivables within one year -€16,265
down €16,265 (-91.6%), from €17,759 to €1,494
of which Trade receivables: -€17,703
- Tangible fixed assets +€14,602
up €14,602 (+279.1%), from €5,231 to €19,833
of which Land and buildings: +€14,723
- Deferred charges and accrued income -€7,804
down €7,804 (-94.2%), from €8,286 to €482
- Tax, wage and social debts -€23,342
down €23,342 (-100.0%), from €23,342 to €0
of which Taxes: -€23,342
- Profit (loss) carried forward -€1,968
new in 2025: -€1,968
- Gross operating margin -€51,408
down €51,408 (-82.8%), from €62,121 to €10,713
- Taxes -€16,066
down €16,066 (-96.8%), from €16,593 to €527
- Other operating charges +€6,418
up €6,418 (+394.7%), from €1,626 to €8,044
- Depreciation +€1,762
up €1,762 (+176.5%), from €998 to €2,760
- Financial income +€1,749
up €1,749 (+14554.3%), from €12 to €1,761
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 | €127,344 | €102,703 | -€24,641 | -19.3% |
| Formation expenses | 20 | €1,139 | €758 | -€382 | -33.5% |
| Fixed assets | 21/28 | €5,231 | €19,833 | +€14,602 | +279.1% |
| Tangible fixed assets | 22/27 | €5,231 | €19,833 | +€14,602 | +279.1% |
| Land and buildings | 22 | €2,467 | €17,190 | +€14,723 | +596.7% |
| Plant, machinery and equipment | 23 | €2,764 | €2,643 | -€121 | -4.4% |
| Current assets | 29/58 | €120,974 | €82,113 | -€38,861 | -32.1% |
| Amounts receivable within one year | 40/41 | €17,759 | €1,494 | -€16,265 | -91.6% |
| Trade receivables | 40 | €17,703 | €0 | -€17,703 | -100.0% |
| Other amounts receivable | 41 | €56 | €1,494 | +€1,438 | +2579.7% |
| Current investments | 50/53 | €36,000 | €69,441 | +€33,441 | +92.9% |
| Cash at bank and in hand | 54/58 | €58,929 | €10,696 | -€48,233 | -81.8% |
| Deferred charges and accrued income | 490/1 | €8,286 | €482 | -€7,804 | -94.2% |
| Total equity and liabilities | 10/49 | €127,344 | €102,703 | -€24,641 | -19.3% |
| Equity | 10/15 | €103,742 | €101,774 | -€1,968 | -1.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €101,242 | €101,242 | = | 0.0% |
| Distributable reserves | 133 | €101,242 | €101,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,968 | -€1,968 | |
| Amounts payable | 17/49 | €23,602 | €929 | -€22,673 | -96.1% |
| Amounts payable within one year | 42/48 | €23,602 | €929 | -€22,673 | -96.1% |
| Trade debts | 44 | €260 | €929 | +€669 | +257.9% |
| Suppliers | 440/4 | €260 | €929 | +€669 | +257.9% |
| Taxes, remuneration and social security | 45 | €23,342 | €0 | -€23,342 | -100.0% |
| Taxes | 450/3 | €23,342 | €0 | -€23,342 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €2,760 | +€1,762 | +176.5% |
| Other operating charges | 640/8 | €1,626 | €8,044 | +€6,418 | +394.7% |
| Non-recurring operating charges | 66A | - | €1,298 | +€1,298 | |
| Gross operating margin | 9900 | €62,121 | €10,713 | -€51,408 | -82.8% |
| Operating profit (loss) | 9901 | €59,497 | -€1,390 | -€60,887 | |
| Financial income | 75/76B | €12 | €1,761 | +€1,749 | +14554.3% |
| Recurring financial income | 75 | €12 | €1,761 | +€1,749 | +14554.3% |
| Financial charges | 65/66B | €2,540 | €1,813 | -€727 | -28.6% |
| Recurring financial charges | 65 | €2,540 | €1,813 | -€727 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €56,969 | -€1,441 | -€58,411 | |
| Income taxes | 67/77 | €16,593 | €527 | -€16,066 | -96.8% |
| Profit (loss) for the period | 9904 | €40,376 | -€1,968 | -€42,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,376 | -€1,968 | -€42,345 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.