EMS CONSULT: 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.
EMS CONSULT
Largest movements
- Cash +€3,758
up €3,758 (+48.8%), from €7,697 to €11,455
mainly Receivables within one year (+€2,882) and Trade debts (+€2,153)
- Receivables within one year -€2,882
down €2,882 (-19.0%), from €15,181 to €12,299
of which Trade receivables: -€2,903
- Tangible fixed assets +€1,147
new in 2025: €1,147
- Deferred charges and accrued income -€682
no longer reported in 2025 (was €682)
- Trade debts +€2,153
up €2,153 (+185.0%), from €1,164 to €3,316
- Profit (loss) carried forward -€1,738
down €1,738 (-19.0%), from €9,128 to €7,390
- Tax, wage and social debts +€927
up €927 (+18.8%), from €4,926 to €5,853
of which Taxes: +€1,458
- Gross operating margin +€4,974
up €4,974 (+200.5%), from €2,481 to €7,456
- Staff costs +€3,706
new in 2025: €3,706
- Taxes +€1,547
up €1,547 (+184.2%), from €840 to €2,387
- Other operating charges +€1,244
up €1,244 (+138.9%), from €896 to €2,139
- Financial income -€591
no longer reported in 2025 (was €591)
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.
Cash bridge derived
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 | €23,625 | €24,967 | +€1,342 | +5.7% |
| Fixed assets | 21/28 | €65 | €1,212 | +€1,147 | +1765.4% |
| Tangible fixed assets | 22/27 | - | €1,147 | +€1,147 | |
| Plant, machinery and equipment | 23 | - | €1,147 | +€1,147 | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €23,560 | €23,755 | +€195 | +0.8% |
| Amounts receivable within one year | 40/41 | €15,181 | €12,299 | -€2,882 | -19.0% |
| Trade receivables | 40 | €4,327 | €1,424 | -€2,903 | -67.1% |
| Other amounts receivable | 41 | €10,854 | €10,875 | +€21 | +0.2% |
| Cash at bank and in hand | 54/58 | €7,697 | €11,455 | +€3,758 | +48.8% |
| Deferred charges and accrued income | 490/1 | €682 | - | -€682 | |
| Total equity and liabilities | 10/49 | €23,625 | €24,967 | +€1,342 | +5.7% |
| Equity | 10/15 | €17,188 | €15,450 | -€1,738 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,128 | €7,390 | -€1,738 | -19.0% |
| Amounts payable | 17/49 | €6,437 | €9,517 | +€3,080 | +47.9% |
| Amounts payable within one year | 42/48 | €6,089 | €9,170 | +€3,080 | +50.6% |
| Trade debts | 44 | €1,164 | €3,316 | +€2,153 | +185.0% |
| Suppliers | 440/4 | €1,164 | €3,316 | +€2,153 | +185.0% |
| Taxes, remuneration and social security | 45 | €4,926 | €5,853 | +€927 | +18.8% |
| Taxes | 450/3 | €2,901 | €4,359 | +€1,458 | +50.2% |
| Remuneration and social security | 454/9 | €2,024 | €1,494 | -€530 | -26.2% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €3,706 | +€3,706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €102 | +€102 | |
| Other operating charges | 640/8 | €896 | €2,139 | +€1,244 | +138.9% |
| Gross operating margin | 9900 | €2,481 | €7,456 | +€4,974 | +200.5% |
| Operating profit (loss) | 9901 | €1,586 | €1,509 | -€77 | -4.8% |
| Financial income | 75/76B | €591 | - | -€591 | |
| Recurring financial income | 75 | €591 | - | -€591 | |
| Financial charges | 65/66B | €416 | €860 | +€444 | +106.8% |
| Recurring financial charges | 65 | €416 | €860 | +€444 | +106.8% |
| Profit (loss) for the period before taxes | 9903 | €1,761 | €649 | -€1,111 | -63.1% |
| Income taxes | 67/77 | €840 | €2,387 | +€1,547 | +184.2% |
| Profit (loss) for the period | 9904 | €921 | -€1,738 | -€2,659 | |
| Profit (loss) for the period to be appropriated | 9905 | €921 | -€1,738 | -€2,659 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.