EMS CONSULTING: 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 CONSULTING
Largest movements
- Deferred charges and accrued income +€5,418
up €5,418 (+270%), from €2,007 to €7,424
- Receivables within one year -€4,102
down €4,102 (-25.3%), from €16,206 to €12,105
of which Trade receivables: -€6,058
- Cash +€1,709
up €1,709 (+21.0%), from €8,153 to €9,863
mainly Net result for the year (+€11,697) and Tax, wage and social debts (+€5,318)
- Tangible fixed assets -€514
down €514 (-42.8%), from €1,200 to €686
- Stocks and contracts -€460
down €460 (-100%), from €460 to €0
- Debts after one year -€20,582
down €20,582 (-41.3%), from €49,781 to €29,199
- Profit (loss) carried forward +€11,697
up €11,697 (+33.6%), from -€34,813 to -€23,116
- Tax, wage and social debts +€5,318
up €5,318 (+248%), from €2,142 to €7,460
of which Taxes: +€7,320
- Other debts +€4,019
new in 2025: €4,019
- Short-term financial debts +€829
up €829 (+41.6%), from €1,995 to €2,824
- Staff costs -€24,170
down €24,170 (-100%), from €24,170 to €0
- Taxes +€7,320
up €7,320 (+5,247%), from €140 to €7,460
- Gross operating margin +€4,846
up €4,846 (+28.9%), from €16,769 to €21,615
- Other operating charges -€402
down €402 (-18.1%), from €2,220 to €1,818
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 | €28,026 | €30,078 | +€2,052 | +7.3% |
| Fixed assets | 21/28 | €1,200 | €686 | -€514 | -42.8% |
| Tangible fixed assets | 22/27 | €1,200 | €686 | -€514 | -42.8% |
| Furniture and vehicles | 24 | €1,200 | €686 | -€514 | -42.8% |
| Current assets | 29/58 | €26,826 | €29,392 | +€2,566 | +9.6% |
| Stocks and contracts in progress | 3 | €460 | €0 | -€460 | -100% |
| Stocks | 30/36 | €460 | €0 | -€460 | -100% |
| Amounts receivable within one year | 40/41 | €16,206 | €12,105 | -€4,102 | -25.3% |
| Trade receivables | 40 | €12,303 | €6,245 | -€6,058 | -49.2% |
| Other amounts receivable | 41 | €3,903 | €5,859 | +€1,956 | +50.1% |
| Cash at bank and in hand | 54/58 | €8,153 | €9,863 | +€1,709 | +21.0% |
| Deferred charges and accrued income | 490/1 | €2,007 | €7,424 | +€5,418 | +270% |
| Total equity and liabilities | 10/49 | €28,026 | €30,078 | +€2,052 | +7.3% |
| Equity | 10/15 | -€26,753 | -€15,056 | +€11,697 | +43.7% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€34,813 | -€23,116 | +€11,697 | +33.6% |
| Amounts payable | 17/49 | €54,779 | €45,134 | -€9,645 | -17.6% |
| Amounts payable after more than one year | 17 | €49,781 | €29,199 | -€20,582 | -41.3% |
| Financial debts | 170/4 | €49,781 | €29,199 | -€20,582 | -41.3% |
| Amounts payable within one year | 42/48 | €4,998 | €15,935 | +€10,937 | +219% |
| Financial debts | 43 | €1,995 | €2,824 | +€829 | +41.6% |
| Credit institutions | 430/8 | €1,995 | €2,824 | +€829 | +41.6% |
| Trade debts | 44 | €861 | €1,632 | +€771 | +89.5% |
| Suppliers | 440/4 | €861 | €1,632 | +€771 | +89.5% |
| Taxes, remuneration and social security | 45 | €2,142 | €7,460 | +€5,318 | +248% |
| Taxes | 450/3 | €140 | €7,460 | +€7,320 | +5,247% |
| Remuneration and social security | 454/9 | €2,003 | €0 | -€2,003 | -100% |
| Other amounts payable | 47/48 | - | €4,019 | +€4,019 | |
| Remuneration, social security and pensions | 62 | €24,170 | €0 | -€24,170 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | €514 | = | 0.0% |
| Other operating charges | 640/8 | €2,220 | €1,818 | -€402 | -18.1% |
| Gross operating margin | 9900 | €16,769 | €21,615 | +€4,846 | +28.9% |
| Operating profit (loss) | 9901 | -€10,134 | €19,284 | +€29,418 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €132 | €127 | -€5 | -4.0% |
| Recurring financial charges | 65 | €132 | €127 | -€5 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,267 | €19,157 | +€29,424 | |
| Income taxes | 67/77 | €140 | €7,460 | +€7,320 | +5,247% |
| Profit (loss) for the period | 9904 | -€10,406 | €11,697 | +€22,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,406 | €11,697 | +€22,103 |
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 24 October 2026 via checked.be.