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EMY INVEST: what changed

What changed

EMY INVEST

BE 0791.711.921
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€39,991
2024 · €49,789-€9,798
Equity
€184,921
2024 · €144,930+€39,991
Cash
€9,115
2024 · €1,581+€7,534
Balance sheet total
€410,090
2024 · €593,717-€183,627

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€182,004

    down €182,004 (-32.6%), from €558,924 to €376,920

    of which Trade receivables: -€155,799

  • Tangible fixed assets -€9,157

    down €9,157 (-27.6%), from €33,212 to €24,055

    of which Furniture and vehicles: -€11,928

  • Cash +€7,534

    up €7,534 (+476%), from €1,581 to €9,115

    mainly Receivables within one year (+€182,004) and Accrued charges and deferred income (+€112,801)

Equity and liabilities
  • Trade debts -€324,564

    down €324,564 (-81.4%), from €398,805 to €74,241

  • Accrued charges and deferred income +€112,801

    new in 2025: €112,801

  • Profit (loss) carried forward +€39,991

    up €39,991 (+27.7%), from €144,430 to €184,421

  • Tax, wage and social debts -€20,549

    down €20,549 (-41.1%), from €49,981 to €29,432

    of which Remuneration and social security: -€11,904

  • Other debts +€8,695

    new in 2025: €8,695

Income statement
  • Purchases and services -€743,429

    no longer reported in 2025 (was €743,429)

  • Gross operating margin +€31,168

    up €31,168 (+48.7%), from €64,006 to €95,174

  • Staff costs +€29,810

    up €29,810 (+3,643%), from €818 to €30,628

  • Taxes +€10,047

    new in 2025: €10,047

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 €49,789
Gross operating margin +€31,168
Staff costs -€29,810
Depreciation -€637
Other operating charges -€272
Financial charges -€200
Taxes -€10,047
Result 2025 €39,991
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.

From operations +€10,942
Investment -€3,408
Financing -€0
Cash 2024 €1,581
Net result for the year +€39,991
Depreciation +€12,565
Receivables within one year +€182,004
Trade debts -€324,564
Tax, wage and social debts -€20,549
Other debts +€8,695
Accrued charges and deferred income +€112,801
Investment in fixed assets (net) -€3,408
Contributions, distributions and other -€0
Cash 2025 €9,115
brings cash intakes cash out
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €593,717 €410,090 -€183,627 -30.9%
Fixed assets 21/28 €33,212 €24,055 -€9,157 -27.6%
Tangible fixed assets 22/27 €33,212 €24,055 -€9,157 -27.6%
Plant, machinery and equipment 23 - €2,771 +€2,771
Furniture and vehicles 24 €33,212 €21,284 -€11,928 -35.9%
Current assets 29/58 €560,505 €386,035 -€174,470 -31.1%
Amounts receivable within one year 40/41 €558,924 €376,920 -€182,004 -32.6%
Trade receivables 40 €532,719 €376,920 -€155,799 -29.2%
Other amounts receivable 41 €26,204 - -€26,204
Cash at bank and in hand 54/58 €1,581 €9,115 +€7,534 +476%
Total equity and liabilities 10/49 €593,717 €410,090 -€183,627 -30.9%
Equity 10/15 €144,930 €184,921 +€39,991 +27.6%
Contributions 10/11 €500 €500 = 0.0%
Profit (loss) carried forward 14 €144,430 €184,421 +€39,991 +27.7%
Amounts payable 17/49 €448,786 €225,169 -€223,617 -49.8%
Amounts payable within one year 42/48 €448,786 €112,368 -€336,418 -75.0%
Trade debts 44 €398,805 €74,241 -€324,564 -81.4%
Suppliers 440/4 €398,805 €74,241 -€324,564 -81.4%
Taxes, remuneration and social security 45 €49,981 €29,432 -€20,549 -41.1%
Taxes 450/3 €38,077 €29,432 -€8,645 -22.7%
Remuneration and social security 454/9 €11,904 - -€11,904
Other amounts payable 47/48 - €8,695 +€8,695
Accrued charges and deferred income 492/3 - €112,801 +€112,801
Goods, raw materials, services and sundry goods 60/61 €743,429 - -€743,429
Remuneration, social security and pensions 62 €818 €30,628 +€29,810 +3,643%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,928 €12,565 +€637 +5.3%
Other operating charges 640/8 €1,332 €1,604 +€272 +20.5%
Gross operating margin 9900 €64,006 €95,174 +€31,168 +48.7%
Operating profit (loss) 9901 €49,928 €50,377 +€449 +0.9%
Financial charges 65/66B €139 €339 +€200 +143%
Recurring financial charges 65 €139 €339 +€200 +143%
Profit (loss) for the period before taxes 9903 €49,789 €50,038 +€249 +0.5%
Income taxes 67/77 - €10,047 +€10,047
Profit (loss) for the period 9904 €49,789 €39,991 -€9,798 -19.7%
Profit (loss) for the period to be appropriated 9905 €49,789 €39,991 -€9,798 -19.7%
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.