EMVIC: 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.
EMVIC
Largest movements
- Cash -€58,081
down €58,081 (-62.4%), from €93,146 to €35,065
mainly Other debts (-€61,504) and Net result for the year (-€19,013)
- Receivables within one year -€13,320
down €13,320 (-41.2%), from €32,337 to €19,017
- Deferred charges and accrued income +€2,098
new in 2025: €2,098
- Other debts -€61,504
down €61,504 (-63.7%), from €96,504 to €35,000
- Profit (loss) carried forward -€19,013
down €19,013 (-84.5%), from €22,488 to €3,475
- Trade debts +€15,344
up €15,344 (+694.3%), from €2,210 to €17,554
- Tax, wage and social debts -€4,119
down €4,119 (-98.8%), from €4,170 to €51
- Gross operating margin -€51,234
down €51,234, from €33,216 to -€18,018
- Taxes -€9,119
down €9,119 (-99.4%), from €9,170 to €51
- Financial income +€342
up €342 (+69.9%), from €489 to €831
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 | €125,483 | €56,180 | -€69,303 | -55.2% |
| Current assets | 29/58 | €125,483 | €56,180 | -€69,303 | -55.2% |
| Amounts receivable within one year | 40/41 | €32,337 | €19,017 | -€13,320 | -41.2% |
| Other amounts receivable | 41 | €32,337 | €19,017 | -€13,320 | -41.2% |
| Cash at bank and in hand | 54/58 | €93,146 | €35,065 | -€58,081 | -62.4% |
| Deferred charges and accrued income | 490/1 | - | €2,098 | +€2,098 | |
| Total equity and liabilities | 10/49 | €125,483 | €56,180 | -€69,303 | -55.2% |
| Equity | 10/15 | €22,588 | €3,575 | -€19,013 | -84.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,488 | €3,475 | -€19,013 | -84.5% |
| Amounts payable | 17/49 | €102,895 | €52,605 | -€50,290 | -48.9% |
| Amounts payable within one year | 42/48 | €102,895 | €52,605 | -€50,290 | -48.9% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €2,210 | €17,554 | +€15,344 | +694.3% |
| Suppliers | 440/4 | €2,210 | €17,554 | +€15,344 | +694.3% |
| Taxes, remuneration and social security | 45 | €4,170 | €51 | -€4,119 | -98.8% |
| Taxes | 450/3 | €4,170 | €51 | -€4,119 | -98.8% |
| Other amounts payable | 47/48 | €96,504 | €35,000 | -€61,504 | -63.7% |
| Other operating charges | 640/8 | €1,220 | €993 | -€227 | -18.6% |
| Gross operating margin | 9900 | €33,216 | -€18,018 | -€51,234 | |
| Operating profit (loss) | 9901 | €31,996 | -€19,011 | -€51,007 | |
| Financial income | 75/76B | €489 | €831 | +€342 | +69.9% |
| Recurring financial income | 75 | €489 | €831 | +€342 | +69.9% |
| Financial charges | 65/66B | €827 | €782 | -€45 | -5.4% |
| Recurring financial charges | 65 | €827 | €782 | -€45 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €31,658 | -€18,962 | -€50,620 | |
| Income taxes | 67/77 | €9,170 | €51 | -€9,119 | -99.4% |
| Profit (loss) for the period | 9904 | €22,488 | -€19,013 | -€41,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,488 | -€19,013 | -€41,501 |
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 29 September 2026 via checked.be.