EMSense: what changed
What changed
EMSense
NACE 93.130, Fitness centres
filed annual accounts (NBB)
Net result for the year
-€3,171
2024 · €4,933-€8,104
Equity
-€287,818
2024 · -€284,647-€3,171
Cash
€125
2024 · €24+€101
Balance sheet total
€45,499
2024 · €38,420+€7,079
Largest movements
Assets
- Receivables within one year +€4,702
up €4,702 (+78.3%), from €6,008 to €10,710
- Tangible fixed assets +€3,336
new in 2025: €3,336
- Intangible fixed assets -€1,080
down €1,080 (-22.2%), from €4,856 to €3,776
Equity and liabilities
- Other debts +€9,300
up €9,300 (+31.3%), from €29,669 to €38,969
- Trade debts +€5,602
up €5,602 (+31.5%), from €17,801 to €23,403
- Debts after one year -€4,551
down €4,551 (-1.8%), from €257,375 to €252,824
- Profit (loss) carried forward -€3,171
down €3,171 (-0.5%), from -€674,647 to -€677,818
Income statement
- Other operating charges +€3,989
up €3,989 (+265%), from €1,508 to €5,498
- Gross operating margin -€2,370
down €2,370 (-17.9%), from €13,225 to €10,855
- Depreciation +€1,201
up €1,201 (+221%), from €543 to €1,744
- Financial charges +€544
up €544 (+8.7%), from €6,241 to €6,785
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,933
Gross operating margin
-€2,370
Depreciation
-€1,201
Other operating charges
-€3,989
Financial income
+€0
Financial charges
-€544
Result 2025
-€3,171
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,653
Investment
-€4,000
Financing
-€4,551
Cash 2024
€24
From operations (derived)
+€8,653
Net result for the year
-€3,171
Depreciation
+€1,744
Receivables within one year
-€4,702
Deferred charges and accrued income
-€20
Trade debts
+€5,602
Tax, wage and social debts
-€100
Other debts
+€9,300
Investment (derived)
-€4,000
Investment in fixed assets (net)
-€4,000
Financing
-€4,551
Debts after one year
-€4,551
Cash 2025
€125
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,420 | €45,499 | +€7,079 | +18.4% |
| Fixed assets | 21/28 | €4,856 | €7,112 | +€2,256 | +46.5% |
| Intangible fixed assets | 21 | €4,856 | €3,776 | -€1,080 | -22.2% |
| Tangible fixed assets | 22/27 | - | €3,336 | +€3,336 | |
| Plant, machinery and equipment | 23 | - | €3,336 | +€3,336 | |
| Current assets | 29/58 | €33,564 | €38,387 | +€4,823 | +14.4% |
| Stocks and contracts in progress | 3 | €27,200 | €27,200 | = | 0.0% |
| Stocks | 30/36 | €27,200 | €27,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,008 | €10,710 | +€4,702 | +78.3% |
| Trade receivables | 40 | €6,008 | €10,710 | +€4,702 | +78.3% |
| Cash at bank and in hand | 54/58 | €24 | €125 | +€101 | +422% |
| Deferred charges and accrued income | 490/1 | €332 | €352 | +€20 | +6.0% |
| Total equity and liabilities | 10/49 | €38,420 | €45,499 | +€7,079 | +18.4% |
| Equity | 10/15 | -€284,647 | -€287,818 | -€3,171 | -1.1% |
| Contributions | 10/11 | €390,000 | €390,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€674,647 | -€677,818 | -€3,171 | -0.5% |
| Amounts payable | 17/49 | €323,067 | €333,317 | +€10,250 | +3.2% |
| Amounts payable after more than one year | 17 | €257,375 | €252,824 | -€4,551 | -1.8% |
| Financial debts | 170/4 | €257,375 | €252,824 | -€4,551 | -1.8% |
| Amounts payable within one year | 42/48 | €48,546 | €63,348 | +€14,801 | +30.5% |
| Trade debts | 44 | €17,801 | €23,403 | +€5,602 | +31.5% |
| Suppliers | 440/4 | €17,801 | €23,403 | +€5,602 | +31.5% |
| Taxes, remuneration and social security | 45 | €1,077 | €977 | -€100 | -9.3% |
| Taxes | 450/3 | €1,077 | €977 | -€100 | -9.3% |
| Other amounts payable | 47/48 | €29,669 | €38,969 | +€9,300 | +31.3% |
| Accrued charges and deferred income | 492/3 | €17,145 | €17,145 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €1,744 | +€1,201 | +221% |
| Other operating charges | 640/8 | €1,508 | €5,498 | +€3,989 | +265% |
| Gross operating margin | 9900 | €13,225 | €10,855 | -€2,370 | -17.9% |
| Operating profit (loss) | 9901 | €11,174 | €3,614 | -€7,560 | -67.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,241 | €6,785 | +€544 | +8.7% |
| Recurring financial charges | 65 | €6,241 | €6,785 | +€544 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €4,933 | -€3,171 | -€8,104 | |
| Profit (loss) for the period | 9904 | €4,933 | -€3,171 | -€8,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,933 | -€3,171 | -€8,104 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.