Emveka 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.
Emveka Consult
Largest movements
- Receivables within one year +€81,448
up €81,448 (+129%), from €63,362 to €144,811
of which Other amounts receivable: +€49,102
- Cash -€23,312
down €23,312 (-70.4%), from €33,096 to €9,784
mainly Receivables within one year (-€81,448) and Contributions, distributions and other (-€24,644)
- Tangible fixed assets -€1,839
down €1,839 (-35.2%), from €5,224 to €3,384
- Reserves +€50,352
up €50,352 (+99.1%), from €50,800 to €101,152
of which Distributable reserves: +€50,352
- Other debts +€28,211
up €28,211 (+1,148%), from €2,458 to €30,668
- Profit (loss) carried forward -€24,644
no longer reported in 2025 (was €24,644)
- Short-term financial debts +€3,807
new in 2025: €3,807
- Tax, wage and social debts -€1,720
down €1,720 (-10.8%), from €15,852 to €14,132
- Turnover -€136,475
no longer reported in 2025 (was €136,475)
- Gross operating margin +€34,135
up €34,135 (+88.8%), from €38,456 to €72,591
- Taxes +€12,585
up €12,585 (+149%), from €8,427 to €21,012
- Purchases and services -€10,835
down €10,835 (-8.9%), from €121,155 to €110,320
- Financial income +€5,308
up €5,308 (+1,561,041%), from €0 to €5,308
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.
Derived cash bridge
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 | €102,409 | €159,094 | +€56,685 | +55.4% |
| Fixed assets | 21/28 | €5,224 | €3,384 | -€1,839 | -35.2% |
| Tangible fixed assets | 22/27 | €5,224 | €3,384 | -€1,839 | -35.2% |
| Furniture and vehicles | 24 | €5,224 | €3,384 | -€1,839 | -35.2% |
| Current assets | 29/58 | €97,185 | €155,710 | +€58,525 | +60.2% |
| Amounts receivable within one year | 40/41 | €63,362 | €144,811 | +€81,448 | +129% |
| Trade receivables | 40 | - | €32,346 | +€32,346 | |
| Other amounts receivable | 41 | €63,362 | €112,464 | +€49,102 | +77.5% |
| Cash at bank and in hand | 54/58 | €33,096 | €9,784 | -€23,312 | -70.4% |
| Deferred charges and accrued income | 490/1 | €727 | €1,115 | +€388 | +53.4% |
| Total equity and liabilities | 10/49 | €102,409 | €159,094 | +€56,685 | +55.4% |
| Equity | 10/15 | €81,644 | €107,352 | +€25,707 | +31.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,800 | €101,152 | +€50,352 | +99.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,940 | €99,292 | +€50,352 | +103% |
| Profit (loss) carried forward | 14 | €24,644 | - | -€24,644 | |
| Amounts payable | 17/49 | €20,764 | €51,742 | +€30,978 | +149% |
| Amounts payable within one year | 42/48 | €20,764 | €51,142 | +€30,378 | +146% |
| Financial debts | 43 | - | €3,807 | +€3,807 | |
| Credit institutions | 430/8 | - | €3,807 | +€3,807 | |
| Trade debts | 44 | €2,455 | €2,535 | +€80 | +3.3% |
| Suppliers | 440/4 | €2,455 | €2,535 | +€80 | +3.3% |
| Taxes, remuneration and social security | 45 | €15,852 | €14,132 | -€1,720 | -10.8% |
| Taxes | 450/3 | €15,852 | €14,132 | -€1,720 | -10.8% |
| Other amounts payable | 47/48 | €2,458 | €30,668 | +€28,211 | +1,148% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Turnover | 70 | €136,475 | - | -€136,475 | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,155 | €110,320 | -€10,835 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,376 | €3,244 | -€133 | -3.9% |
| Other operating charges | 640/8 | €760 | €1,597 | +€836 | +110% |
| Gross operating margin | 9900 | €38,456 | €72,591 | +€34,135 | +88.8% |
| Operating profit (loss) | 9901 | €34,320 | €67,751 | +€33,431 | +97.4% |
| Financial income | 75/76B | €0 | €5,308 | +€5,308 | +1,561,041% |
| Recurring financial income | 75 | €0 | €5,308 | +€5,308 | +1,561,041% |
| Financial charges | 65/66B | €1,662 | €1,695 | +€33 | +2.0% |
| Recurring financial charges | 65 | €1,662 | €1,695 | +€33 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €32,658 | €71,364 | +€38,706 | +119% |
| Income taxes | 67/77 | €8,427 | €21,012 | +€12,585 | +149% |
| Profit (loss) for the period | 9904 | €24,231 | €50,352 | +€26,121 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €24,231 | €50,352 | +€26,121 | +108% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.