EMSOFINA & C°: 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.
EMSOFINA & C°
Largest movements
- Cash +€64,302
up €64,302 (+12.9%), from €499,352 to €563,654
mainly Net result for the year (+€62,417) and Tax, wage and social debts (+€6,500)
- Reserves +€62,417
up €62,417 (+20.5%), from €305,133 to €367,550
- Financial charges +€8,046
up €8,046 (+71.5%), from €11,252 to €19,298
- Financial income -€5,273
down €5,273 (-30.1%), from €17,501 to €12,228
- Taxes -€4,354
down €4,354 (-14.9%), from €29,227 to €24,873
- Gross operating margin +€2,652
up €2,652 (+2.0%), from €129,531 to €132,183
- Other operating charges +€1,848
up €1,848 (+73.1%), from €2,528 to €4,376
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 | €634,926 | €700,704 | +€65,777 | +10.4% |
| Fixed assets | 21/28 | €129,016 | €126,952 | -€2,064 | -1.6% |
| Tangible fixed assets | 22/27 | €128,992 | €126,928 | -€2,064 | -1.6% |
| Land and buildings | 22 | €128,992 | €122,970 | -€6,022 | -4.7% |
| Furniture and vehicles | 24 | - | €3,958 | +€3,958 | |
| Financial fixed assets | 28 | €24 | €24 | = | 0.0% |
| Current assets | 29/58 | €505,910 | €573,751 | +€67,841 | +13.4% |
| Amounts receivable within one year | 40/41 | €4,957 | €8,648 | +€3,691 | +74.5% |
| Trade receivables | 40 | €4,957 | €8,648 | +€3,691 | +74.5% |
| Cash at bank and in hand | 54/58 | €499,352 | €563,654 | +€64,302 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,601 | €1,450 | -€152 | -9.5% |
| Total equity and liabilities | 10/49 | €634,926 | €700,704 | +€65,777 | +10.4% |
| Equity | 10/15 | €344,299 | €406,716 | +€62,417 | +18.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €305,133 | €367,550 | +€62,417 | +20.5% |
| Distributable reserves | 133 | €305,133 | €367,550 | +€62,417 | +20.5% |
| Profit (loss) carried forward | 14 | €14,166 | €14,166 | = | 0.0% |
| Amounts payable | 17/49 | €290,627 | €293,988 | +€3,361 | +1.2% |
| Amounts payable within one year | 42/48 | €290,627 | €293,988 | +€3,361 | +1.2% |
| Trade debts | 44 | €7,049 | €2,870 | -€4,179 | -59.3% |
| Suppliers | 440/4 | €7,049 | €2,870 | -€4,179 | -59.3% |
| Taxes, remuneration and social security | 45 | €23,969 | €30,469 | +€6,500 | +27.1% |
| Taxes | 450/3 | €21,077 | €23,131 | +€2,054 | +9.7% |
| Remuneration and social security | 454/9 | €2,891 | €7,338 | +€4,447 | +153.8% |
| Other amounts payable | 47/48 | €259,609 | €260,649 | +€1,040 | +0.4% |
| Remuneration, social security and pensions | 62 | €25,517 | €27,340 | +€1,823 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,054 | €6,106 | -€948 | -13.4% |
| Other operating charges | 640/8 | €2,528 | €4,376 | +€1,848 | +73.1% |
| Gross operating margin | 9900 | €129,531 | €132,183 | +€2,652 | +2.0% |
| Operating profit (loss) | 9901 | €94,431 | €94,360 | -€71 | -0.1% |
| Financial income | 75/76B | €17,501 | €12,228 | -€5,273 | -30.1% |
| Recurring financial income | 75 | €17,501 | €12,228 | -€5,273 | -30.1% |
| Financial charges | 65/66B | €11,252 | €19,298 | +€8,046 | +71.5% |
| Recurring financial charges | 65 | €11,252 | €19,298 | +€8,046 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €100,680 | €87,290 | -€13,390 | -13.3% |
| Income taxes | 67/77 | €29,227 | €24,873 | -€4,354 | -14.9% |
| Profit (loss) for the period | 9904 | €71,453 | €62,417 | -€9,036 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,453 | €62,417 | -€9,036 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.