EMRO CONSULTING: what changed
Two fiscal 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.
EMRO CONSULTING
Largest movements
- Tangible fixed assets -€2,103
down €2,103 (-39.2%), from €5,372 to €3,268
- Cash -€910
down €910 (-99.6%), from €914 to €4
mainly Net result for the year (-€3,533) and Other debts (-€865)
- Receivables within one year +€99
up €99 (+3.7%), from €2,692 to €2,792
- Profit (loss) carried forward -€3,533
down €3,533 (-51.6%), from -€6,847 to -€10,380
- Trade debts +€1,484
up €1,484 (+21.2%), from €6,986 to €8,471
- Other debts -€865
no longer reported in 2024 (was €865)
- Gross operating margin -€4,616
down €4,616, from €3,186 to -€1,430
- Depreciation -€1,390
down €1,390 (-39.8%), from €3,493 to €2,103
- Financial charges -€68
no longer reported in 2024 (was €68)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,028 | €6,114 | -€2,914 | -32.3% |
| Fixed assets | 21/28 | €5,422 | €3,318 | -€2,103 | -38.8% |
| Tangible fixed assets | 22/27 | €5,372 | €3,268 | -€2,103 | -39.2% |
| Furniture and vehicles | 24 | €5,372 | €3,268 | -€2,103 | -39.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €3,606 | €2,796 | -€811 | -22.5% |
| Amounts receivable within one year | 40/41 | €2,692 | €2,792 | +€99 | +3.7% |
| Other amounts receivable | 41 | €2,692 | €2,792 | +€99 | +3.7% |
| Cash at bank and in hand | 54/58 | €914 | €4 | -€910 | -99.6% |
| Total equity and liabilities | 10/49 | €9,028 | €6,114 | -€2,914 | -32.3% |
| Equity | 10/15 | -€1,847 | -€5,380 | -€3,533 | -191.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,847 | -€10,380 | -€3,533 | -51.6% |
| Amounts payable | 17/49 | €10,875 | €11,494 | +€619 | +5.7% |
| Amounts payable within one year | 42/48 | €10,875 | €11,494 | +€619 | +5.7% |
| Trade debts | 44 | €6,986 | €8,471 | +€1,484 | +21.2% |
| Suppliers | 440/4 | €6,986 | €8,471 | +€1,484 | +21.2% |
| Taxes, remuneration and social security | 45 | €3,024 | €3,024 | = | 0.0% |
| Taxes | 450/3 | €3,024 | €3,024 | = | 0.0% |
| Other amounts payable | 47/48 | €865 | - | -€865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,493 | €2,103 | -€1,390 | -39.8% |
| Gross operating margin | 9900 | €3,186 | -€1,430 | -€4,616 | |
| Operating profit (loss) | 9901 | -€308 | -€3,533 | -€3,225 | -1048.3% |
| Financial charges | 65/66B | €68 | - | -€68 | |
| Recurring financial charges | 65 | €68 | - | -€68 | |
| Profit (loss) for the period before taxes | 9903 | -€376 | -€3,533 | -€3,157 | -839.6% |
| Profit (loss) for the period | 9904 | -€376 | -€3,533 | -€3,157 | -839.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€376 | -€3,533 | -€3,157 | -839.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.