EMPORIO: 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.
EMPORIO
Largest movements
- Cash +€5,615
up €5,615 (+84.6%), from €6,641 to €12,256
mainly Net result for the year (+€7,126) and Trade debts (+€5,369)
- Receivables within one year -€4,101
down €4,101 (-27.1%), from €15,141 to €11,040
of which Trade receivables: -€3,256
- Tangible fixed assets -€1,603
down €1,603 (-26.2%), from €6,108 to €4,505
of which Other tangible fixed assets: -€1,098
- Other debts -€11,744
down €11,744 (-41.9%), from €28,008 to €16,264
- Profit (loss) carried forward +€7,126
up €7,126 (+99.8%), from -€7,141 to -€15
- Trade debts +€5,369
up €5,369 (+2,008%), from €267 to €5,637
- Tax, wage and social debts -€602
down €602 (-17.6%), from €3,417 to €2,815
- Depreciation -€10,000
down €10,000 (-86.2%), from €11,603 to €1,603
- Gross operating margin +€6,156
up €6,156 (+91.6%), from €6,720 to €12,875
- Taxes +€1,783
up €1,783 (+119,664%), from €1 to €1,784
- Financial charges +€277
up €277 (+62.6%), from €442 to €719
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 | €32,551 | €32,701 | +€150 | +0.5% |
| Fixed assets | 21/28 | €6,108 | €4,505 | -€1,603 | -26.2% |
| Tangible fixed assets | 22/27 | €6,108 | €4,505 | -€1,603 | -26.2% |
| Plant, machinery and equipment | 23 | €1,963 | €1,458 | -€505 | -25.7% |
| Other tangible fixed assets | 26 | €4,145 | €3,047 | -€1,098 | -26.5% |
| Current assets | 29/58 | €26,443 | €28,196 | +€1,753 | +6.6% |
| Amounts receivable within one year | 40/41 | €15,141 | €11,040 | -€4,101 | -27.1% |
| Trade receivables | 40 | €14,242 | €10,986 | -€3,256 | -22.9% |
| Other amounts receivable | 41 | €899 | €54 | -€845 | -94.0% |
| Cash at bank and in hand | 54/58 | €6,641 | €12,256 | +€5,615 | +84.6% |
| Deferred charges and accrued income | 490/1 | €4,662 | €4,900 | +€238 | +5.1% |
| Total equity and liabilities | 10/49 | €32,551 | €32,701 | +€150 | +0.5% |
| Equity | 10/15 | €859 | €7,985 | +€7,126 | +830% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,141 | -€15 | +€7,126 | +99.8% |
| Amounts payable | 17/49 | €31,692 | €24,716 | -€6,976 | -22.0% |
| Amounts payable within one year | 42/48 | €31,692 | €24,716 | -€6,976 | -22.0% |
| Trade debts | 44 | €267 | €5,637 | +€5,369 | +2,008% |
| Suppliers | 440/4 | €267 | €5,637 | +€5,369 | +2,008% |
| Taxes, remuneration and social security | 45 | €3,417 | €2,815 | -€602 | -17.6% |
| Taxes | 450/3 | €3,417 | €2,815 | -€602 | -17.6% |
| Other amounts payable | 47/48 | €28,008 | €16,264 | -€11,744 | -41.9% |
| Non-recurring operating income | 76A | €230 | - | -€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,603 | €1,603 | -€10,000 | -86.2% |
| Other operating charges | 640/8 | €1,869 | €1,748 | -€121 | -6.5% |
| Gross operating margin | 9900 | €6,720 | €12,875 | +€6,156 | +91.6% |
| Operating profit (loss) | 9901 | -€6,753 | €9,524 | +€16,277 | |
| Financial income | 75/76B | €55 | €105 | +€50 | +90.5% |
| Recurring financial income | 75 | €55 | €105 | +€50 | +90.5% |
| Financial charges | 65/66B | €442 | €719 | +€277 | +62.6% |
| Recurring financial charges | 65 | €442 | €719 | +€277 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,140 | €8,910 | +€16,050 | |
| Income taxes | 67/77 | €1 | €1,784 | +€1,783 | +119,664% |
| Profit (loss) for the period | 9904 | -€7,141 | €7,126 | +€14,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,141 | €7,126 | +€14,267 |
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 29 October 2026 via checked.be.