Not automatically: a change in boundaries (an acquisition or divestment), method or emission factors can change the result without actual emissions having changed, particularly as ADEME's Base Empreinte is updated 2 times a year. The mandatory BEGES method requires the base-year assessment to be recalculated in this case to maintain a meaningful comparison. You must also isolate exceptional events (a mild winter, an energy crisis) and publish an intensity, for example in tCO2e per million euros of turnover, alongside absolute emissions.
Read the source article: Bilan Carbone®: every year or every 3 to 4 years?