EMTÉCÉ.: 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.
EMTÉCÉ.
Largest movements
- Cash +€731
up €731 (+2251.9%), from €32 to €763
mainly Net result for the year (+€4,003) and Tax, wage and social debts (+€718)
- Current portion of long-term debt -€5,000
down €5,000 (-14.3%), from €35,000 to €30,000
- Profit (loss) carried forward +€4,003
up €4,003 (+25.0%), from -€15,995 to -€11,992
- Tax, wage and social debts +€718
up €718 (+164.6%), from €436 to €1,155
- Gross operating margin +€5,013
up €5,013, from -€827 to €4,185
- Depreciation -€265
down €265 (-81.6%), from €325 to €60
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 | €70,509 | €70,922 | +€413 | +0.6% |
| Fixed assets | 21/28 | €60 | - | -€60 | |
| Tangible fixed assets | 22/27 | €60 | - | -€60 | |
| Furniture and vehicles | 24 | €60 | - | -€60 | |
| Current assets | 29/58 | €70,449 | €70,922 | +€473 | +0.7% |
| Amounts receivable within one year | 40/41 | €70,417 | €70,158 | -€258 | -0.4% |
| Trade receivables | 40 | €70,158 | €70,158 | = | 0.0% |
| Other amounts receivable | 41 | €258 | - | -€258 | |
| Cash at bank and in hand | 54/58 | €32 | €763 | +€731 | +2251.9% |
| Total equity and liabilities | 10/49 | €70,509 | €70,922 | +€413 | +0.6% |
| Equity | 10/15 | €32,653 | €36,656 | +€4,003 | +12.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €48,647 | €48,647 | = | 0.0% |
| Distributable reserves | 133 | €48,647 | €48,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,995 | -€11,992 | +€4,003 | +25.0% |
| Amounts payable | 17/49 | €37,855 | €34,265 | -€3,590 | -9.5% |
| Amounts payable within one year | 42/48 | €37,855 | €34,265 | -€3,590 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Trade debts | 44 | €1,119 | €1,119 | = | 0.0% |
| Suppliers | 440/4 | €1,119 | €1,119 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €436 | €1,155 | +€718 | +164.6% |
| Taxes | 450/3 | €436 | €1,155 | +€718 | +164.6% |
| Other amounts payable | 47/48 | €1,300 | €1,992 | +€692 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €60 | -€265 | -81.6% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€827 | €4,185 | +€5,013 | |
| Operating profit (loss) | 9901 | -€1,214 | €4,064 | +€5,278 | |
| Financial charges | 65/66B | €36 | €61 | +€25 | +69.5% |
| Recurring financial charges | 65 | €36 | €61 | +€25 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,250 | €4,003 | +€5,253 | |
| Profit (loss) for the period | 9904 | -€1,250 | €4,003 | +€5,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,250 | €4,003 | +€5,253 |
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 10 October 2026 via checked.be.