EMSURG: 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.
EMSURG
Largest movements
- Cash +€18,470
up €18,470 (+246.3%), from €7,500 to €25,970
mainly Net result for the year (+€23,978) and Tax, wage and social debts (+€5,034)
- Receivables within one year +€2,781
up €2,781 (+159.3%), from €1,746 to €4,527
- Deferred charges and accrued income +€1,250
up €1,250 (+26.7%), from €4,689 to €5,939
- Profit (loss) carried forward +€23,145
up €23,145 (+665.0%), from €3,480 to €26,626
- Other debts -€5,903
down €5,903 (-89.1%), from €6,627 to €724
- Tax, wage and social debts +€5,034
up €5,034 (+379.0%), from €1,328 to €6,362
- Gross operating margin +€25,278
up €25,278 (+468.8%), from €5,392 to €30,670
- Taxes +€5,034
up €5,034 (+466.8%), from €1,078 to €6,112
- Other operating charges +€380
new in 2025: €380
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 | €13,935 | €36,436 | +€22,501 | +161.5% |
| Current assets | 29/58 | €13,935 | €36,436 | +€22,501 | +161.5% |
| Amounts receivable within one year | 40/41 | €1,746 | €4,527 | +€2,781 | +159.3% |
| Trade receivables | 40 | €1,746 | €4,527 | +€2,781 | +159.3% |
| Cash at bank and in hand | 54/58 | €7,500 | €25,970 | +€18,470 | +246.3% |
| Deferred charges and accrued income | 490/1 | €4,689 | €5,939 | +€1,250 | +26.7% |
| Total equity and liabilities | 10/49 | €13,935 | €36,436 | +€22,501 | +161.5% |
| Equity | 10/15 | €5,980 | €29,126 | +€23,145 | +387.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,480 | €26,626 | +€23,145 | +665.0% |
| Amounts payable | 17/49 | €7,955 | €7,311 | -€644 | -8.1% |
| Amounts payable within one year | 42/48 | €7,955 | €7,311 | -€644 | -8.1% |
| Trade debts | 44 | - | €225 | +€225 | |
| Suppliers | 440/4 | - | €225 | +€225 | |
| Taxes, remuneration and social security | 45 | €1,328 | €6,362 | +€5,034 | +379.0% |
| Taxes | 450/3 | €1,328 | €6,362 | +€5,034 | +379.0% |
| Other amounts payable | 47/48 | €6,627 | €724 | -€5,903 | -89.1% |
| Other operating charges | 640/8 | - | €380 | +€380 | |
| Gross operating margin | 9900 | €5,392 | €30,670 | +€25,278 | +468.8% |
| Operating profit (loss) | 9901 | €5,392 | €30,290 | +€24,898 | +461.8% |
| Financial charges | 65/66B | - | €199 | +€199 | |
| Recurring financial charges | 65 | - | €199 | +€199 | |
| Profit (loss) for the period before taxes | 9903 | €5,392 | €30,091 | +€24,699 | +458.1% |
| Income taxes | 67/77 | €1,078 | €6,112 | +€5,034 | +466.8% |
| Profit (loss) for the period | 9904 | €4,313 | €23,978 | +€19,665 | +455.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,313 | €23,978 | +€19,665 | +455.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.