EMPRO: 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.
EMPRO
Largest movements
- Receivables within one year +€64,312
up €64,312 (+91.4%), from €70,383 to €134,695
of which Trade receivables: +€60,406
- Tangible fixed assets -€30,458
down €30,458 (-15.0%), from €203,462 to €173,004
- Cash -€18,067
down €18,067 (-29.8%), from €60,720 to €42,654
mainly Receivables within one year (-€64,312) and Debts after one year (-€46,297)
- Deferred charges and accrued income +€13,894
up €13,894 (+4,840%), from €287 to €14,181
- Trade debts +€68,016
up €68,016 (+138%), from €49,331 to €117,347
- Debts after one year -€46,297
down €46,297 (-76.8%), from €60,298 to €14,001
- Reserves +€10,098
up €10,098 (+10.6%), from €94,996 to €105,094
of which Distributable reserves: +€10,098
- Tax, wage and social debts -€8,299
down €8,299 (-99.9%), from €8,307 to €8
- Financial income +€70,000
new in 2025: €70,000
of which Financial income: +€70,000
- Turnover -€29,400
no longer reported in 2025 (was €29,400)
- Taxes +€13,006
new in 2025: €13,006
- Write-downs +€5,046
no longer reported in 2025 (was -€5,046)
- Services and other goods +€3,712
up €3,712 (+93.5%), from €3,971 to €7,683
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 | €334,852 | €364,534 | +€29,682 | +8.9% |
| Fixed assets | 21/28 | €203,462 | €173,004 | -€30,458 | -15.0% |
| Tangible fixed assets | 22/27 | €203,462 | €173,004 | -€30,458 | -15.0% |
| Leasing and similar rights | 25 | €203,462 | €173,004 | -€30,458 | -15.0% |
| Current assets | 29/58 | €131,390 | €191,530 | +€60,139 | +45.8% |
| Amounts receivable within one year | 40/41 | €70,383 | €134,695 | +€64,312 | +91.4% |
| Trade receivables | 40 | €70,166 | €130,572 | +€60,406 | +86.1% |
| Other amounts receivable | 41 | €217 | €4,123 | +€3,906 | +1,798% |
| Cash at bank and in hand | 54/58 | €60,720 | €42,654 | -€18,067 | -29.8% |
| Deferred charges and accrued income | 490/1 | €287 | €14,181 | +€13,894 | +4,840% |
| Total equity and liabilities | 10/49 | €334,852 | €364,534 | +€29,682 | +8.9% |
| Equity | 10/15 | €156,996 | €167,094 | +€10,098 | +6.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €94,996 | €105,094 | +€10,098 | +10.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €88,796 | €98,894 | +€10,098 | +11.4% |
| Amounts payable | 17/49 | €177,856 | €197,440 | +€19,584 | +11.0% |
| Amounts payable after more than one year | 17 | €60,298 | €14,001 | -€46,297 | -76.8% |
| Financial debts | 170/4 | €60,298 | €14,001 | -€46,297 | -76.8% |
| Leasing and similar obligations | 172 | €60,298 | €14,001 | -€46,297 | -76.8% |
| Amounts payable within one year | 42/48 | €114,524 | €178,106 | +€63,582 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €43,988 | €46,297 | +€2,309 | +5.3% |
| Financial debts | 43 | €898 | €2,454 | +€1,556 | +173% |
| Credit institutions | 430/8 | €898 | €2,454 | +€1,556 | +173% |
| Trade debts | 44 | €49,331 | €117,347 | +€68,016 | +138% |
| Suppliers | 440/4 | €49,331 | €117,347 | +€68,016 | +138% |
| Advances received on contracts in progress | 46 | €11,858 | €11,858 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,307 | €8 | -€8,299 | -99.9% |
| Taxes | 450/3 | €8,307 | €8 | -€8,299 | -99.9% |
| Other amounts payable | 47/48 | €142 | €142 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,034 | €5,333 | +€2,299 | +75.8% |
| Operating income | 70/76A | €29,400 | - | -€29,400 | |
| Turnover | 70 | €29,400 | - | -€29,400 | |
| Operating charges | 60/66A | €31,118 | €40,451 | +€9,334 | +30.0% |
| Services and other goods | 61 | €3,971 | €7,683 | +€3,712 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,458 | €30,458 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,046 | - | +€5,046 | |
| Other operating charges | 640/8 | €1,735 | €2,311 | +€576 | +33.2% |
| Operating profit (loss) | 9901 | -€1,718 | -€40,451 | -€38,734 | -2,255% |
| Financial income | 75/76B | - | €70,000 | +€70,000 | |
| Recurring financial income | 75 | - | €70,000 | +€70,000 | |
| Non-recurring financial income | 76B | - | €70,000 | +€70,000 | |
| Financial charges | 65/66B | €8,455 | €6,445 | -€2,010 | -23.8% |
| Recurring financial charges | 65 | €8,455 | €6,445 | -€2,010 | -23.8% |
| Debt charges | 650 | €6,898 | €4,948 | -€1,950 | -28.3% |
| Other financial charges | 652/9 | €1,557 | €1,497 | -€60 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,173 | €23,103 | +€33,276 | |
| Income taxes | 67/77 | - | €13,006 | +€13,006 | |
| Taxes | 670/3 | - | €13,006 | +€13,006 | |
| Profit (loss) for the period | 9904 | -€10,173 | €10,098 | +€20,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,173 | €10,098 | +€20,271 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.