EMPOSI: 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.
EMPOSI
Largest movements
- Receivables within one year -€3,194
down €3,194 (-82.6%), from €3,868 to €674
- Cash +€2,370
up €2,370 (+2.7%), from €88,378 to €90,748
mainly Receivables within one year (+€3,194) and Trade debts (+€744)
- Profit (loss) carried forward -€1,687
down €1,687 (-21.0%), from -€8,018 to -€9,705
- Gross operating margin -€336
down €336 (-40.1%), from -€838 to -€1,174
- Financial charges -€307
down €307 (-72.9%), from €421 to €114
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 | €92,245 | €91,422 | -€824 | -0.9% |
| Current assets | 29/58 | €92,245 | €91,422 | -€824 | -0.9% |
| Amounts receivable within one year | 40/41 | €3,868 | €674 | -€3,194 | -82.6% |
| Other amounts receivable | 41 | €3,868 | €674 | -€3,194 | -82.6% |
| Cash at bank and in hand | 54/58 | €88,378 | €90,748 | +€2,370 | +2.7% |
| Total equity and liabilities | 10/49 | €92,245 | €91,422 | -€824 | -0.9% |
| Equity | 10/15 | €91,982 | €90,295 | -€1,687 | -1.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,018 | -€9,705 | -€1,687 | -21.0% |
| Amounts payable | 17/49 | €264 | €1,127 | +€863 | +327.5% |
| Amounts payable within one year | 42/48 | €264 | €1,127 | +€863 | +327.5% |
| Trade debts | 44 | €263 | €1,007 | +€744 | +282.7% |
| Suppliers | 440/4 | €263 | €1,007 | +€744 | +282.7% |
| Other amounts payable | 47/48 | €0 | €119 | +€119 | +34000.0% |
| Other operating charges | 640/8 | €387 | €398 | +€11 | +2.8% |
| Gross operating margin | 9900 | -€838 | -€1,174 | -€336 | -40.1% |
| Operating profit (loss) | 9901 | -€1,226 | -€1,573 | -€347 | -28.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €421 | €114 | -€307 | -72.9% |
| Recurring financial charges | 65 | €421 | €114 | -€307 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,646 | -€1,687 | -€40 | -2.4% |
| Profit (loss) for the period | 9904 | -€1,646 | -€1,687 | -€40 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,646 | -€1,687 | -€40 | -2.4% |
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 10 October 2026 via checked.be.