EMS-CONCEPT: 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.
EMS-CONCEPT
Largest movements
- Cash +€73,036
up €73,036, from €0 to €73,036
mainly Net result for the year (+€80,239) and Tax, wage and social debts (+€28,414)
- Tangible fixed assets -€14,262
down €14,262 (-14.7%), from €97,310 to €83,048
of which Furniture and vehicles: -€11,991
- Receivables within one year +€4,756
up €4,756 (+17.5%), from €27,167 to €31,923
of which Trade receivables: +€16,642
- Profit (loss) carried forward +€80,239
up €80,239, from -€10,236 to €70,003
- Debts after one year -€40,207
down €40,207 (-47.2%), from €85,151 to €44,944
- Tax, wage and social debts +€28,414
up €28,414 (+388%), from €7,322 to €35,736
of which Taxes: +€23,814
- Current portion of long-term debt -€12,310
down €12,310 (-44.1%), from €27,910 to €15,600
- Trade debts +€7,072
up €7,072 (+63.7%), from €11,106 to €18,178
- Gross operating margin +€122,816
up €122,816 (+908%), from €13,529 to €136,345
- Taxes +€20,709
up €20,709, from €0 to €20,709
- Financial income -€3,144
down €3,144 (-97.5%), from €3,225 to €81
of which Non-recurring financial income: -€3,225
- Staff costs -€1,957
down €1,957 (-36.7%), from €5,334 to €3,378
- Depreciation +€1,716
up €1,716 (+7.0%), from €24,569 to €26,285
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 | €126,464 | €189,211 | +€62,747 | +49.6% |
| Fixed assets | 21/28 | €97,310 | €83,048 | -€14,262 | -14.7% |
| Tangible fixed assets | 22/27 | €97,310 | €83,048 | -€14,262 | -14.7% |
| Plant, machinery and equipment | 23 | €2,271 | €0 | -€2,271 | -100% |
| Furniture and vehicles | 24 | €95,039 | €83,048 | -€11,991 | -12.6% |
| Current assets | 29/58 | €29,154 | €106,163 | +€77,009 | +264% |
| Amounts receivable within one year | 40/41 | €27,167 | €31,923 | +€4,756 | +17.5% |
| Trade receivables | 40 | €1,681 | €18,323 | +€16,642 | +990% |
| Other amounts receivable | 41 | €25,486 | €13,600 | -€11,886 | -46.6% |
| Cash at bank and in hand | 54/58 | €0 | €73,036 | +€73,036 | |
| Deferred charges and accrued income | 490/1 | €1,987 | €1,205 | -€782 | -39.4% |
| Total equity and liabilities | 10/49 | €126,464 | €189,211 | +€62,747 | +49.6% |
| Equity | 10/15 | -€7,236 | €73,003 | +€80,239 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,236 | €70,003 | +€80,239 | |
| Amounts payable | 17/49 | €133,701 | €116,208 | -€17,492 | -13.1% |
| Amounts payable after more than one year | 17 | €85,151 | €44,944 | -€40,207 | -47.2% |
| Financial debts | 170/4 | €85,151 | €44,944 | -€40,207 | -47.2% |
| Amounts payable within one year | 42/48 | €48,550 | €71,264 | +€22,714 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €27,910 | €15,600 | -€12,310 | -44.1% |
| Financial debts | 43 | €1,461 | €0 | -€1,461 | -100% |
| Credit institutions | 430/8 | €1,461 | €0 | -€1,461 | -100% |
| Trade debts | 44 | €11,106 | €18,178 | +€7,072 | +63.7% |
| Suppliers | 440/4 | €11,106 | €18,178 | +€7,072 | +63.7% |
| Taxes, remuneration and social security | 45 | €7,322 | €35,736 | +€28,414 | +388% |
| Taxes | 450/3 | €7,322 | €31,136 | +€23,814 | +325% |
| Remuneration and social security | 454/9 | - | €4,600 | +€4,600 | |
| Other amounts payable | 47/48 | €750 | €1,750 | +€1,000 | +133% |
| Remuneration, social security and pensions | 62 | €5,334 | €3,378 | -€1,957 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,569 | €26,285 | +€1,716 | +7.0% |
| Other operating charges | 640/8 | €1,252 | €575 | -€677 | -54.1% |
| Non-recurring operating charges | 66A | €0 | €793 | +€793 | |
| Gross operating margin | 9900 | €13,529 | €136,345 | +€122,816 | +908% |
| Operating profit (loss) | 9901 | -€17,626 | €105,315 | +€122,941 | |
| Financial income | 75/76B | €3,225 | €81 | -€3,144 | -97.5% |
| Recurring financial income | 75 | €1 | €81 | +€81 | +15,861% |
| Non-recurring financial income | 76B | €3,225 | €0 | -€3,225 | -100% |
| Financial charges | 65/66B | €5,582 | €4,448 | -€1,135 | -20.3% |
| Recurring financial charges | 65 | €5,582 | €4,448 | -€1,135 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,983 | €100,949 | +€120,931 | |
| Income taxes | 67/77 | €0 | €20,709 | +€20,709 | |
| Profit (loss) for the period | 9904 | -€19,983 | €80,239 | +€100,222 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,983 | €80,239 | +€100,222 |
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.