EMPURE: 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.
EMPURE
Largest movements
- Cash -€92,679
down €92,679 (-53.4%), from €173,612 to €80,933
mainly Other debts (-€139,226) and Investment in fixed assets (net) (-€5,851)
- Tangible fixed assets +€4,105
up €4,105 (+152%), from €2,708 to €6,813
of which Furniture and vehicles: +€4,356
- Other debts -€139,226
down €139,226 (-97.3%), from €143,083 to €3,857
- Profit (loss) carried forward +€54,310
up €54,310 (+234%), from €23,182 to €77,492
- Tax, wage and social debts -€5,186
down €5,186 (-32.0%), from €16,226 to €11,040
of which Taxes: -€2,936
- Trade debts +€2,522
up €2,522 (+93.8%), from €2,690 to €5,212
- Gross operating margin +€8,901
up €8,901 (+13.8%), from €64,416 to €73,317
- Financial charges +€1,778
up €1,778 (+207%), from €861 to €2,638
- Taxes +€1,337
up €1,337 (+10.3%), from €12,992 to €14,329
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 | €189,385 | €100,917 | -€88,467 | -46.7% |
| Fixed assets | 21/28 | €2,708 | €6,813 | +€4,105 | +152% |
| Tangible fixed assets | 22/27 | €2,708 | €6,813 | +€4,105 | +152% |
| Plant, machinery and equipment | 23 | €1,726 | €1,476 | -€250 | -14.5% |
| Furniture and vehicles | 24 | €982 | €5,337 | +€4,356 | +444% |
| Current assets | 29/58 | €186,677 | €94,104 | -€92,573 | -49.6% |
| Amounts receivable within one year | 40/41 | €12,054 | €12,850 | +€796 | +6.6% |
| Trade receivables | 40 | €12,054 | €12,679 | +€625 | +5.2% |
| Other amounts receivable | 41 | - | €171 | +€171 | |
| Cash at bank and in hand | 54/58 | €173,612 | €80,933 | -€92,679 | -53.4% |
| Deferred charges and accrued income | 490/1 | €1,011 | €321 | -€689 | -68.2% |
| Total equity and liabilities | 10/49 | €189,385 | €100,917 | -€88,467 | -46.7% |
| Equity | 10/15 | €25,182 | €79,492 | +€54,310 | +216% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,182 | €77,492 | +€54,310 | +234% |
| Amounts payable | 17/49 | €164,203 | €21,425 | -€142,777 | -87.0% |
| Amounts payable within one year | 42/48 | €161,999 | €20,108 | -€141,890 | -87.6% |
| Trade debts | 44 | €2,690 | €5,212 | +€2,522 | +93.8% |
| Suppliers | 440/4 | €2,690 | €5,212 | +€2,522 | +93.8% |
| Taxes, remuneration and social security | 45 | €16,226 | €11,040 | -€5,186 | -32.0% |
| Taxes | 450/3 | €13,976 | €11,040 | -€2,936 | -21.0% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €143,083 | €3,857 | -€139,226 | -97.3% |
| Accrued charges and deferred income | 492/3 | €2,204 | €1,317 | -€887 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €1,745 | +€721 | +70.4% |
| Other operating charges | 640/8 | €440 | €295 | -€145 | -33.0% |
| Gross operating margin | 9900 | €64,416 | €73,317 | +€8,901 | +13.8% |
| Operating profit (loss) | 9901 | €62,952 | €71,277 | +€8,325 | +13.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €861 | €2,638 | +€1,778 | +207% |
| Recurring financial charges | 65 | €861 | €2,638 | +€1,778 | +207% |
| Profit (loss) for the period before taxes | 9903 | €62,092 | €68,639 | +€6,547 | +10.5% |
| Income taxes | 67/77 | €12,992 | €14,329 | +€1,337 | +10.3% |
| Profit (loss) for the period | 9904 | €49,100 | €54,310 | +€5,210 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,100 | €54,310 | +€5,210 | +10.6% |
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 13 October 2026 via checked.be.