eMVé Consult: 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.
eMVé Consult
Largest movements
- Tangible fixed assets +€30,319
up €30,319 (+420.4%), from €7,212 to €37,531
of which Furniture and vehicles: +€29,182
- Current investments +€30,309
up €30,309 (+24.2%), from €125,000 to €155,309
- Cash -€9,609
down €9,609 (-18.1%), from €53,211 to €43,601
mainly Contributions, distributions and other (-€84,817) and Investment in fixed assets (net) (-€37,332)
- Receivables within one year -€5,637
down €5,637 (-75.4%), from €7,473 to €1,836
of which Trade receivables: -€5,831
- Other debts +€115,249
up €115,249 (+219.6%), from €52,478 to €167,727
- Profit (loss) carried forward -€78,762
down €78,762 (-100.0%), from €78,762 to €0
- Tax, wage and social debts +€12,843
up €12,843 (+525.9%), from €2,442 to €15,285
- Gross operating margin +€6,395
up €6,395 (+76.3%), from €8,377 to €14,772
- Depreciation +€3,718
up €3,718 (+112.8%), from €3,295 to €7,013
- Financial charges +€1,829
up €1,829 (+45.7%), from €4,006 to €5,835
- Financial income +€1,758
up €1,758 (+139.3%), from €1,262 to €3,021
- Taxes -€1,180
down €1,180, from €1,118 to -€62
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 | €194,985 | €242,372 | +€47,387 | +24.3% |
| Fixed assets | 21/28 | €7,212 | €37,531 | +€30,319 | +420.4% |
| Tangible fixed assets | 22/27 | €7,212 | €37,531 | +€30,319 | +420.4% |
| Plant, machinery and equipment | 23 | - | €2,088 | +€2,088 | |
| Furniture and vehicles | 24 | €1,730 | €30,912 | +€29,182 | +1686.6% |
| Other tangible fixed assets | 26 | €5,482 | €4,531 | -€951 | -17.3% |
| Current assets | 29/58 | €187,773 | €204,841 | +€17,068 | +9.1% |
| Amounts receivable within one year | 40/41 | €7,473 | €1,836 | -€5,637 | -75.4% |
| Trade receivables | 40 | €5,831 | €0 | -€5,831 | -100.0% |
| Other amounts receivable | 41 | €1,641 | €1,836 | +€194 | +11.8% |
| Current investments | 50/53 | €125,000 | €155,309 | +€30,309 | +24.2% |
| Cash at bank and in hand | 54/58 | €53,211 | €43,601 | -€9,609 | -18.1% |
| Deferred charges and accrued income | 490/1 | €2,089 | €4,095 | +€2,005 | +96.0% |
| Total equity and liabilities | 10/49 | €194,985 | €242,372 | +€47,387 | +24.3% |
| Equity | 10/15 | €139,922 | €59,300 | -€80,622 | -57.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,560 | €40,700 | -€1,860 | -4.4% |
| Distributable reserves | 133 | €42,560 | €40,700 | -€1,860 | -4.4% |
| Profit (loss) carried forward | 14 | €78,762 | €0 | -€78,762 | -100.0% |
| Amounts payable | 17/49 | €55,063 | €183,072 | +€128,009 | +232.5% |
| Amounts payable within one year | 42/48 | €55,063 | €183,072 | +€128,009 | +232.5% |
| Trade debts | 44 | €142 | €59 | -€83 | -58.2% |
| Suppliers | 440/4 | €142 | €59 | -€83 | -58.2% |
| Taxes, remuneration and social security | 45 | €2,442 | €15,285 | +€12,843 | +525.9% |
| Taxes | 450/3 | €2,442 | €15,285 | +€12,843 | +525.9% |
| Other amounts payable | 47/48 | €52,478 | €167,727 | +€115,249 | +219.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €7,013 | +€3,718 | +112.8% |
| Other operating charges | 640/8 | €787 | €812 | +€25 | +3.2% |
| Gross operating margin | 9900 | €8,377 | €14,772 | +€6,395 | +76.3% |
| Operating profit (loss) | 9901 | €4,296 | €6,947 | +€2,652 | +61.7% |
| Financial income | 75/76B | €1,262 | €3,021 | +€1,758 | +139.3% |
| Recurring financial income | 75 | €1,262 | €3,021 | +€1,758 | +139.3% |
| Financial charges | 65/66B | €4,006 | €5,835 | +€1,829 | +45.7% |
| Recurring financial charges | 65 | €4,006 | €5,835 | +€1,829 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €1,552 | €4,133 | +€2,581 | +166.3% |
| Income taxes | 67/77 | €1,118 | -€62 | -€1,180 | |
| Profit (loss) for the period | 9904 | €434 | €4,195 | +€3,761 | +867.6% |
| Profit (loss) for the period to be appropriated | 9905 | €434 | €4,195 | +€3,761 | +867.6% |
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 12 October 2026 via checked.be.