EMPIRIA: 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.
EMPIRIA
Largest movements
- Cash +€4,731
up €4,731 (+19.2%), from €24,592 to €29,324
mainly Net result for the year (+€8,416) and Depreciation (+€2,350)
- Receivables within one year +€2,087
up €2,087 (+105.0%), from €1,987 to €4,074
of which Trade receivables: +€2,087
- Tangible fixed assets -€1,563
down €1,563 (-49.0%), from €3,191 to €1,629
- Formation expenses -€788
no longer reported in 2025 (was €788)
- Reserves +€8,416
up €8,416 (+64.9%), from €12,958 to €21,374
- Tax, wage and social debts -€4,196
down €4,196 (-64.8%), from €6,478 to €2,282
- Gross operating margin +€9,479
up €9,479 (+216.5%), from €4,379 to €13,857
- Depreciation +€925
up €925 (+64.9%), from €1,425 to €2,350
- Taxes +€801
up €801 (+47.0%), from €1,705 to €2,506
- Financial charges +€198
up €198 (+122.9%), from €161 to €359
- Other operating charges +€144
new in 2025: €144
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 | €31,006 | €35,524 | +€4,518 | +14.6% |
| Formation expenses | 20 | €788 | - | -€788 | |
| Fixed assets | 21/28 | €3,191 | €1,629 | -€1,563 | -49.0% |
| Tangible fixed assets | 22/27 | €3,191 | €1,629 | -€1,563 | -49.0% |
| Furniture and vehicles | 24 | €3,191 | €1,629 | -€1,563 | -49.0% |
| Current assets | 29/58 | €27,027 | €33,895 | +€6,869 | +25.4% |
| Amounts receivable within one year | 40/41 | €1,987 | €4,074 | +€2,087 | +105.0% |
| Trade receivables | 40 | €1,979 | €4,066 | +€2,087 | +105.5% |
| Other amounts receivable | 41 | €8 | €8 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,592 | €29,324 | +€4,731 | +19.2% |
| Deferred charges and accrued income | 490/1 | €447 | €498 | +€50 | +11.3% |
| Total equity and liabilities | 10/49 | €31,006 | €35,524 | +€4,518 | +14.6% |
| Equity | 10/15 | €16,545 | €24,961 | +€8,416 | +50.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,958 | €21,374 | +€8,416 | +64.9% |
| Distributable reserves | 133 | €12,958 | €21,374 | +€8,416 | +64.9% |
| Profit (loss) carried forward | 14 | €1,087 | €1,087 | = | 0.0% |
| Amounts payable | 17/49 | €14,461 | €10,563 | -€3,897 | -27.0% |
| Amounts payable within one year | 42/48 | €14,461 | €10,563 | -€3,897 | -27.0% |
| Trade debts | 44 | €525 | €800 | +€276 | +52.5% |
| Suppliers | 440/4 | €525 | €800 | +€276 | +52.5% |
| Taxes, remuneration and social security | 45 | €6,478 | €2,282 | -€4,196 | -64.8% |
| Taxes | 450/3 | €6,478 | €2,282 | -€4,196 | -64.8% |
| Other amounts payable | 47/48 | €7,458 | €7,482 | +€23 | +0.3% |
| Remuneration, social security and pensions | 62 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,425 | €2,350 | +€925 | +64.9% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €4,379 | €13,857 | +€9,479 | +216.5% |
| Operating profit (loss) | 9901 | €2,953 | €11,281 | +€8,328 | +282.0% |
| Financial charges | 65/66B | €161 | €359 | +€198 | +122.9% |
| Recurring financial charges | 65 | €161 | €359 | +€198 | +122.9% |
| Profit (loss) for the period before taxes | 9903 | €2,792 | €10,922 | +€8,130 | +291.2% |
| Income taxes | 67/77 | €1,705 | €2,506 | +€801 | +47.0% |
| Profit (loss) for the period | 9904 | €1,087 | €8,416 | +€7,329 | +674.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,087 | €8,416 | +€7,329 | +674.3% |
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 6 October 2026 via checked.be.