EMPOROS: 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.
EMPOROS
Largest movements
- Tangible fixed assets +€539,178
up €539,178 (+25.7%), from €2.1m to €2.6m
of which Plant, machinery and equipment: +€443,835
- Receivables within one year +€122,426
up €122,426 (+330%), from €37,114 to €159,540
of which Trade receivables: +€61,509
- Cash -€85,882
down €85,882 (-21.3%), from €402,810 to €316,928
mainly Investment in fixed assets (net) (-€646,742) and Receivables within one year (-€122,426)
- Debts after one year +€253,230
up €253,230 (+15.0%), from €1.7m to €1.9m
- Profit (loss) carried forward +€149,927
up €149,927 (+26.4%), from €567,992 to €717,919
- Trade debts +€118,537
up €118,537 (+1,552%), from €7,639 to €126,176
- Current portion of long-term debt +€40,981
up €40,981 (+41.0%), from €100,061 to €141,042
- Other operating charges -€139,009
down €139,009 (-96.9%), from €143,490 to €4,481
- Gross operating margin +€90,683
up €90,683 (+33.3%), from €272,490 to €363,173
- Taxes +€43,110
up €43,110 (+580%), from €7,431 to €50,542
- Depreciation +€42,669
up €42,669 (+65.8%), from €64,895 to €107,564
- Financial charges +€7,403
up €7,403 (+15.0%), from €49,288 to €56,691
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 | €2,933,814 | €3,492,403 | +€558,590 | +19.0% |
| Fixed assets | 21/28 | €2,097,829 | €2,637,007 | +€539,178 | +25.7% |
| Tangible fixed assets | 22/27 | €2,097,648 | €2,636,826 | +€539,178 | +25.7% |
| Land and buildings | 22 | €2,044,440 | €2,131,460 | +€87,020 | +4.3% |
| Plant, machinery and equipment | 23 | €4,419 | €448,254 | +€443,835 | +10,044% |
| Furniture and vehicles | 24 | €48,789 | €57,113 | +€8,324 | +17.1% |
| Financial fixed assets | 28 | €181 | €181 | = | 0.0% |
| Current assets | 29/58 | €835,984 | €855,396 | +€19,412 | +2.3% |
| Stocks and contracts in progress | 3 | €393,701 | €372,574 | -€21,127 | -5.4% |
| Stocks | 30/36 | €393,701 | €372,574 | -€21,127 | -5.4% |
| Amounts receivable within one year | 40/41 | €37,114 | €159,540 | +€122,426 | +330% |
| Trade receivables | 40 | €23,983 | €85,492 | +€61,509 | +256% |
| Other amounts receivable | 41 | €13,131 | €74,048 | +€60,917 | +464% |
| Cash at bank and in hand | 54/58 | €402,810 | €316,928 | -€85,882 | -21.3% |
| Deferred charges and accrued income | 490/1 | €2,358 | €6,354 | +€3,995 | +169% |
| Total equity and liabilities | 10/49 | €2,933,814 | €3,492,403 | +€558,590 | +19.0% |
| Equity | 10/15 | €1,082,643 | €1,232,570 | +€149,927 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €496,051 | €496,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €428,331 | €238,881 | -€189,450 | -44.2% |
| Distributable reserves | 133 | €65,860 | €255,310 | +€189,450 | +288% |
| Profit (loss) carried forward | 14 | €567,992 | €717,919 | +€149,927 | +26.4% |
| Amounts payable | 17/49 | €1,851,171 | €2,259,834 | +€408,663 | +22.1% |
| Amounts payable after more than one year | 17 | €1,689,711 | €1,942,941 | +€253,230 | +15.0% |
| Financial debts | 170/4 | €1,689,711 | €1,942,941 | +€253,230 | +15.0% |
| Amounts payable within one year | 42/48 | €161,460 | €316,893 | +€155,434 | +96.3% |
| Current portion of amounts payable after more than one year | 42 | €100,061 | €141,042 | +€40,981 | +41.0% |
| Trade debts | 44 | €7,639 | €126,176 | +€118,537 | +1,552% |
| Suppliers | 440/4 | €7,639 | €126,176 | +€118,537 | +1,552% |
| Advances received on contracts in progress | 46 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | €53,760 | €48,466 | -€5,294 | -9.8% |
| Taxes | 450/3 | €53,760 | €48,466 | -€5,294 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,895 | €107,564 | +€42,669 | +65.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€259 | -€259 | |
| Other operating charges | 640/8 | €143,490 | €4,481 | -€139,009 | -96.9% |
| Gross operating margin | 9900 | €272,490 | €363,173 | +€90,683 | +33.3% |
| Operating profit (loss) | 9901 | €64,105 | €251,387 | +€187,282 | +292% |
| Financial income | 75/76B | €4,578 | €5,773 | +€1,195 | +26.1% |
| Recurring financial income | 75 | €4,578 | €5,773 | +€1,195 | +26.1% |
| Financial charges | 65/66B | €49,288 | €56,691 | +€7,403 | +15.0% |
| Recurring financial charges | 65 | €49,288 | €56,691 | +€7,403 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €19,395 | €200,469 | +€181,073 | +934% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €7,431 | €50,542 | +€43,110 | +580% |
| Profit (loss) for the period | 9904 | €11,964 | €149,927 | +€137,963 | +1,153% |
| Transfer from tax-exempt reserves | 789 | €65,860 | €189,450 | +€123,590 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €77,824 | €339,377 | +€261,553 | +336% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.