EMPRO CONSULTING: 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 CONSULTING
Largest movements
- Cash +€39,436
up €39,436 (+31.2%), from €126,527 to €165,964
mainly Net result for the year (+€78,565) and Depreciation (+€26,470)
- Tangible fixed assets -€13,494
down €13,494 (-4.3%), from €313,184 to €299,690
of which Land and buildings: -€15,916
- Receivables within one year +€9,173
up €9,173 (+45.9%), from €19,979 to €29,152
of which Trade receivables: +€7,596
- Deferred charges and accrued income +€7,168
up €7,168 (+314%), from €2,280 to €9,448
- Reserves +€40,742
up €40,742 (+11.5%), from €355,513 to €396,255
- Gross operating margin +€12,971
up €12,971 (+10.3%), from €125,376 to €138,347
- Taxes +€4,563
up €4,563 (+17.2%), from €26,583 to €31,146
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 | €473,970 | €516,254 | +€42,283 | +8.9% |
| Fixed assets | 21/28 | €325,184 | €311,690 | -€13,494 | -4.1% |
| Tangible fixed assets | 22/27 | €313,184 | €299,690 | -€13,494 | -4.3% |
| Land and buildings | 22 | €279,290 | €263,374 | -€15,916 | -5.7% |
| Plant, machinery and equipment | 23 | €219 | €1,086 | +€867 | +397% |
| Furniture and vehicles | 24 | €33,675 | €35,230 | +€1,555 | +4.6% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €148,787 | €204,564 | +€55,777 | +37.5% |
| Amounts receivable within one year | 40/41 | €19,979 | €29,152 | +€9,173 | +45.9% |
| Trade receivables | 40 | €15,068 | €22,664 | +€7,596 | +50.4% |
| Other amounts receivable | 41 | €4,912 | €6,488 | +€1,577 | +32.1% |
| Cash at bank and in hand | 54/58 | €126,527 | €165,964 | +€39,436 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,280 | €9,448 | +€7,168 | +314% |
| Total equity and liabilities | 10/49 | €473,970 | €516,254 | +€42,283 | +8.9% |
| Equity | 10/15 | €447,164 | €487,906 | +€40,742 | +9.1% |
| Reserves | 13 | €355,513 | €396,255 | +€40,742 | +11.5% |
| Distributable reserves | 133 | €355,513 | €396,255 | +€40,742 | +11.5% |
| Profit (loss) carried forward | 14 | €91,651 | €91,651 | = | 0.0% |
| Amounts payable | 17/49 | €26,806 | €28,348 | +€1,542 | +5.8% |
| Amounts payable within one year | 42/48 | €26,544 | €27,811 | +€1,268 | +4.8% |
| Trade debts | 44 | €3,100 | €3,769 | +€669 | +21.6% |
| Suppliers | 440/4 | €3,100 | €3,769 | +€669 | +21.6% |
| Taxes, remuneration and social security | 45 | €23,443 | €24,043 | +€599 | +2.6% |
| Taxes | 450/3 | €23,443 | €24,043 | +€599 | +2.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €263 | €537 | +€274 | +104% |
| Non-recurring operating income | 76A | €0 | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,328 | €26,470 | +€142 | +0.5% |
| Other operating charges | 640/8 | €2,719 | €3,023 | +€304 | +11.2% |
| Gross operating margin | 9900 | €125,376 | €138,347 | +€12,971 | +10.3% |
| Operating profit (loss) | 9901 | €96,329 | €108,855 | +€12,526 | +13.0% |
| Financial income | 75/76B | €76 | €1,258 | +€1,182 | +1,549% |
| Recurring financial income | 75 | €76 | €1,258 | +€1,182 | +1,549% |
| Financial charges | 65/66B | €147 | €402 | +€255 | +174% |
| Recurring financial charges | 65 | €147 | €402 | +€255 | +174% |
| Profit (loss) for the period before taxes | 9903 | €96,258 | €109,711 | +€13,453 | +14.0% |
| Income taxes | 67/77 | €26,583 | €31,146 | +€4,563 | +17.2% |
| Profit (loss) for the period | 9904 | €69,674 | €78,565 | +€8,890 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,674 | €78,565 | +€8,890 | +12.8% |
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 20 October 2026 via checked.be.