Empocon: 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.
Empocon
Largest movements
- Cash +€31,764
up €31,764 (+272%), from €11,661 to €43,425
mainly Net result for the year (+€48,064) and Depreciation (+€8,753)
- Receivables within one year +€9,011
up €9,011 (+50.2%), from €17,966 to €26,977
of which Other amounts receivable: +€11,601
- Deferred charges and accrued income +€4,466
up €4,466 (+4,466%), from €100 to €4,566
- Tangible fixed assets -€1,361
down €1,361 (-3.1%), from €44,375 to €43,014
of which Land and buildings: -€4,878
- Profit (loss) carried forward +€48,064
up €48,064 (+72.3%), from -€66,446 to -€18,382
- Current portion of long-term debt -€5,069
no longer reported in 2025 (was €5,069)
- Trade debts +€2,784
up €2,784 (+155%), from €1,798 to €4,581
- Other debts -€1,791
down €1,791 (-10.0%), from €17,858 to €16,067
- Gross operating margin +€98,248
up €98,248, from -€36,484 to €61,764
- Financial charges -€1,553
down €1,553 (-27.5%), from €5,641 to €4,088
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 | €74,101 | €117,981 | +€43,880 | +59.2% |
| Fixed assets | 21/28 | €44,375 | €43,014 | -€1,361 | -3.1% |
| Tangible fixed assets | 22/27 | €44,375 | €43,014 | -€1,361 | -3.1% |
| Land and buildings | 22 | €37,084 | €32,206 | -€4,878 | -13.2% |
| Plant, machinery and equipment | 23 | €7,291 | €10,808 | +€3,517 | +48.2% |
| Current assets | 29/58 | €29,727 | €74,967 | +€45,241 | +152% |
| Amounts receivable within one year | 40/41 | €17,966 | €26,977 | +€9,011 | +50.2% |
| Trade receivables | 40 | €17,966 | €15,375 | -€2,591 | -14.4% |
| Other amounts receivable | 41 | - | €11,601 | +€11,601 | |
| Cash at bank and in hand | 54/58 | €11,661 | €43,425 | +€31,764 | +272% |
| Deferred charges and accrued income | 490/1 | €100 | €4,566 | +€4,466 | +4,466% |
| Total equity and liabilities | 10/49 | €74,101 | €117,981 | +€43,880 | +59.2% |
| Equity | 10/15 | €45,061 | €93,125 | +€48,064 | +107% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €108,507 | €108,507 | = | 0.0% |
| Distributable reserves | 133 | €108,507 | €108,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,446 | -€18,382 | +€48,064 | +72.3% |
| Amounts payable | 17/49 | €29,040 | €24,856 | -€4,185 | -14.4% |
| Amounts payable within one year | 42/48 | €29,040 | €24,856 | -€4,185 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €5,069 | - | -€5,069 | |
| Trade debts | 44 | €1,798 | €4,581 | +€2,784 | +155% |
| Suppliers | 440/4 | €1,798 | €4,581 | +€2,784 | +155% |
| Taxes, remuneration and social security | 45 | €4,315 | €4,207 | -€108 | -2.5% |
| Taxes | 450/3 | €4,315 | €4,207 | -€108 | -2.5% |
| Other amounts payable | 47/48 | €17,858 | €16,067 | -€1,791 | -10.0% |
| Non-recurring operating income | 76A | €21,654 | - | -€21,654 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,392 | €8,753 | +€361 | +4.3% |
| Other operating charges | 640/8 | €674 | €462 | -€213 | -31.5% |
| Gross operating margin | 9900 | -€36,484 | €61,764 | +€98,248 | |
| Operating profit (loss) | 9901 | -€45,550 | €52,550 | +€98,100 | |
| Financial income | 75/76B | €12 | €1 | -€11 | -91.0% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -91.0% |
| Financial charges | 65/66B | €5,641 | €4,088 | -€1,553 | -27.5% |
| Recurring financial charges | 65 | €5,641 | €4,088 | -€1,553 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€51,180 | €48,463 | +€99,643 | |
| Income taxes | 67/77 | €448 | €399 | -€49 | -11.0% |
| Profit (loss) for the period | 9904 | -€51,628 | €48,064 | +€99,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,628 | €48,064 | +€99,692 |
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 27 October 2026 via checked.be.