EMPROS DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Receivables after one year -€120,000
down €120,000 (-30.0%), from €400,000 to €280,000
- Deferred charges and accrued income +€22,061
up €22,061 (+141%), from €15,625 to €37,686
- Cash +€16,101
up €16,101 (+38.7%), from €41,647 to €57,748
mainly Receivables after one year (+€120,000) and Net result for the year (+€44,896)
- Tangible fixed assets -€11,707
down €11,707 (-4.0%), from €291,375 to €279,668
of which Furniture and vehicles: -€9,423
- Receivables within one year -€10,568
down €10,568 (-33.8%), from €31,247 to €20,679
of which Other amounts receivable: -€10,070
- Reserves -€47,708
down €47,708 (-9.8%), from €488,167 to €440,460
of which Tax-exempt reserves: -€84,200
- Other debts -€22,821
down €22,821 (-69.2%), from €32,985 to €10,164
- Debts after one year -€17,104
down €17,104 (-5.2%), from €329,516 to €312,411
- Current portion of long-term debt -€15,263
down €15,263 (-30.5%), from €49,987 to €34,724
- Gross operating margin -€51,789
down €51,789 (-35.7%), from €145,031 to €93,241
- Taxes -€5,238
down €5,238 (-14.7%), from €35,691 to €30,453
- Depreciation +€2,864
up €2,864 (+8.7%), from €32,891 to €35,755
- Financial income -€2,429
down €2,429 (-9.5%), from €25,450 to €23,020
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 | €929,893 | €825,782 | -€104,112 | -11.2% |
| Fixed assets | 21/28 | €441,375 | €429,668 | -€11,707 | -2.7% |
| Tangible fixed assets | 22/27 | €291,375 | €279,668 | -€11,707 | -4.0% |
| Land and buildings | 22 | €222,287 | €218,178 | -€4,109 | -1.8% |
| Plant, machinery and equipment | 23 | €5,501 | €7,326 | +€1,826 | +33.2% |
| Furniture and vehicles | 24 | €63,587 | €54,164 | -€9,423 | -14.8% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €488,519 | €396,114 | -€92,405 | -18.9% |
| Amounts receivable after more than one year | 29 | €400,000 | €280,000 | -€120,000 | -30.0% |
| Other amounts receivable | 291 | €400,000 | €280,000 | -€120,000 | -30.0% |
| Amounts receivable within one year | 40/41 | €31,247 | €20,679 | -€10,568 | -33.8% |
| Trade receivables | 40 | €20,829 | €20,331 | -€498 | -2.4% |
| Other amounts receivable | 41 | €10,418 | €349 | -€10,070 | -96.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €41,647 | €57,748 | +€16,101 | +38.7% |
| Deferred charges and accrued income | 490/1 | €15,625 | €37,686 | +€22,061 | +141% |
| Total equity and liabilities | 10/49 | €929,893 | €825,782 | -€104,112 | -11.2% |
| Equity | 10/15 | €498,167 | €450,460 | -€47,708 | -9.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €488,167 | €440,460 | -€47,708 | -9.8% |
| Tax-exempt reserves | 132 | €168,400 | €84,200 | -€84,200 | -50.0% |
| Distributable reserves | 133 | €319,767 | €356,260 | +€36,492 | +11.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €431,726 | €375,322 | -€56,404 | -13.1% |
| Amounts payable after more than one year | 17 | €329,516 | €312,411 | -€17,104 | -5.2% |
| Financial debts | 170/4 | €329,516 | €312,411 | -€17,104 | -5.2% |
| Amounts payable within one year | 42/48 | €100,335 | €58,160 | -€42,175 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €49,987 | €34,724 | -€15,263 | -30.5% |
| Trade debts | 44 | €3,161 | €3,872 | +€712 | +22.5% |
| Suppliers | 440/4 | €3,161 | €3,872 | +€712 | +22.5% |
| Taxes, remuneration and social security | 45 | €14,202 | €9,400 | -€4,802 | -33.8% |
| Taxes | 450/3 | €11,335 | €9,400 | -€1,935 | -17.1% |
| Remuneration and social security | 454/9 | €2,867 | €0 | -€2,867 | -100% |
| Other amounts payable | 47/48 | €32,985 | €10,164 | -€22,821 | -69.2% |
| Accrued charges and deferred income | 492/3 | €1,875 | €4,750 | +€2,875 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,891 | €35,755 | +€2,864 | +8.7% |
| Other operating charges | 640/8 | €577 | €675 | +€98 | +17.0% |
| Gross operating margin | 9900 | €145,031 | €93,241 | -€51,789 | -35.7% |
| Operating profit (loss) | 9901 | €111,563 | €56,811 | -€54,751 | -49.1% |
| Financial income | 75/76B | €25,450 | €23,020 | -€2,429 | -9.5% |
| Recurring financial income | 75 | €25,450 | €23,020 | -€2,429 | -9.5% |
| Financial charges | 65/66B | €4,251 | €4,483 | +€232 | +5.5% |
| Recurring financial charges | 65 | €4,251 | €4,483 | +€232 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €132,762 | €75,349 | -€57,412 | -43.2% |
| Income taxes | 67/77 | €35,691 | €30,453 | -€5,238 | -14.7% |
| Profit (loss) for the period | 9904 | €97,070 | €44,896 | -€52,175 | -53.7% |
| Transfer from tax-exempt reserves | 789 | - | €84,200 | +€84,200 | |
| Transfer to tax-exempt reserves | 689 | €42,100 | €0 | -€42,100 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €54,970 | €129,096 | +€74,125 | +135% |
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 31 October 2026 via checked.be.