EMPROS: 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.
EMPROS
Largest movements
- Cash +€77,891
up €77,891 (+33.6%), from €231,963 to €309,854
mainly Net result for the year (+€84,235) and Trade debts (+€23,452)
- Tangible fixed assets +€5,940
up €5,940 (+104%), from €5,700 to €11,641
of which Furniture and vehicles: +€6,270
- Receivables within one year +€5,314
up €5,314 (+7.2%), from €73,642 to €78,956
of which Trade receivables: +€5,314
- Reserves +€54,824
up €54,824 (+17.9%), from €305,751 to €360,575
- Trade debts +€23,452
up €23,452 (+1,168%), from €2,008 to €25,460
- Tax, wage and social debts +€12,355
up €12,355 (+36.1%), from €34,236 to €46,591
of which Remuneration and social security: +€9,495
- Gross operating margin +€30,131
up €30,131 (+35.4%), from €85,194 to €115,326
- Taxes +€7,884
up €7,884 (+44.6%), from €17,688 to €25,573
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 | €345,474 | €436,307 | +€90,834 | +26.3% |
| Fixed assets | 21/28 | €5,700 | €11,641 | +€5,940 | +104% |
| Tangible fixed assets | 22/27 | €5,700 | €11,641 | +€5,940 | +104% |
| Plant, machinery and equipment | 23 | €330 | €0 | -€330 | -100% |
| Furniture and vehicles | 24 | €5,371 | €11,641 | +€6,270 | +117% |
| Current assets | 29/58 | €339,773 | €424,667 | +€84,893 | +25.0% |
| Amounts receivable within one year | 40/41 | €73,642 | €78,956 | +€5,314 | +7.2% |
| Trade receivables | 40 | €73,601 | €78,916 | +€5,314 | +7.2% |
| Other amounts receivable | 41 | €40 | €40 | = | 0.0% |
| Current investments | 50/53 | €34,169 | €34,169 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €231,963 | €309,854 | +€77,891 | +33.6% |
| Deferred charges and accrued income | 490/1 | - | €1,688 | +€1,688 | |
| Total equity and liabilities | 10/49 | €345,474 | €436,307 | +€90,834 | +26.3% |
| Equity | 10/15 | €308,751 | €363,575 | +€54,824 | +17.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €305,751 | €360,575 | +€54,824 | +17.9% |
| Distributable reserves | 133 | €305,751 | €360,575 | +€54,824 | +17.9% |
| Amounts payable | 17/49 | €36,723 | €72,733 | +€36,010 | +98.1% |
| Amounts payable within one year | 42/48 | €36,723 | €72,733 | +€36,010 | +98.1% |
| Trade debts | 44 | €2,008 | €25,460 | +€23,452 | +1,168% |
| Suppliers | 440/4 | €2,008 | €25,460 | +€23,452 | +1,168% |
| Taxes, remuneration and social security | 45 | €34,236 | €46,591 | +€12,355 | +36.1% |
| Taxes | 450/3 | €34,236 | €37,096 | +€2,860 | +8.4% |
| Remuneration and social security | 454/9 | - | €9,495 | +€9,495 | |
| Other amounts payable | 47/48 | €479 | €682 | +€203 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,328 | €4,467 | +€1,139 | +34.2% |
| Other operating charges | 640/8 | €470 | €1,068 | +€598 | +127% |
| Gross operating margin | 9900 | €85,194 | €115,326 | +€30,131 | +35.4% |
| Operating profit (loss) | 9901 | €81,397 | €109,791 | +€28,394 | +34.9% |
| Financial income | 75/76B | €429 | €302 | -€128 | -29.7% |
| Recurring financial income | 75 | €429 | €302 | -€128 | -29.7% |
| Financial charges | 65/66B | €625 | €285 | -€341 | -54.5% |
| Recurring financial charges | 65 | €625 | €285 | -€341 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €81,201 | €109,808 | +€28,607 | +35.2% |
| Income taxes | 67/77 | €17,688 | €25,573 | +€7,884 | +44.6% |
| Profit (loss) for the period | 9904 | €63,513 | €84,235 | +€20,723 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,513 | €84,235 | +€20,723 | +32.6% |
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 14 October 2026 via checked.be.