Aemilius: 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.
Aemilius
Largest movements
- Tangible fixed assets -€8,078
down €8,078 (-2.2%), from €365,982 to €357,904
of which Land and buildings: -€11,148
- Deferred charges and accrued income -€4,694
down €4,694 (-100.0%), from €4,694 to €0
- Receivables within one year -€4,054
down €4,054 (-15.9%), from €25,512 to €21,458
of which Trade receivables: -€4,054
- Debts after one year -€22,142
down €22,142 (-9.3%), from €237,827 to €215,686
- Profit (loss) carried forward +€4,767
up €4,767, from €0 to €4,767
- Gross operating margin +€4,663
up €4,663 (+6.1%), from €76,760 to €81,423
- Taxes +€1,607
up €1,607 (+17.8%), from €9,037 to €10,644
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 | €398,452 | €381,463 | -€16,989 | -4.3% |
| Fixed assets | 21/28 | €365,982 | €357,904 | -€8,078 | -2.2% |
| Tangible fixed assets | 22/27 | €365,982 | €357,904 | -€8,078 | -2.2% |
| Land and buildings | 22 | €362,762 | €351,614 | -€11,148 | -3.1% |
| Plant, machinery and equipment | 23 | €384 | €114 | -€270 | -70.3% |
| Furniture and vehicles | 24 | €415 | €555 | +€140 | +33.7% |
| Other tangible fixed assets | 26 | €2,421 | €5,621 | +€3,200 | +132.2% |
| Current assets | 29/58 | €32,470 | €23,560 | -€8,910 | -27.4% |
| Amounts receivable within one year | 40/41 | €25,512 | €21,458 | -€4,054 | -15.9% |
| Trade receivables | 40 | €24,549 | €20,495 | -€4,054 | -16.5% |
| Other amounts receivable | 41 | €963 | €963 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,265 | €2,102 | -€162 | -7.2% |
| Deferred charges and accrued income | 490/1 | €4,694 | €0 | -€4,694 | -100.0% |
| Total equity and liabilities | 10/49 | €398,452 | €381,463 | -€16,989 | -4.3% |
| Equity | 10/15 | €43,620 | €48,387 | +€4,767 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,020 | €25,020 | = | 0.0% |
| Distributable reserves | 133 | €25,020 | €25,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €4,767 | +€4,767 | |
| Amounts payable | 17/49 | €354,832 | €333,076 | -€21,756 | -6.1% |
| Amounts payable after more than one year | 17 | €237,827 | €215,686 | -€22,142 | -9.3% |
| Financial debts | 170/4 | €237,827 | €215,686 | -€22,142 | -9.3% |
| Amounts payable within one year | 42/48 | €113,235 | €117,390 | +€4,155 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €21,921 | €22,142 | +€221 | +1.0% |
| Trade debts | 44 | €241 | €121 | -€119 | -49.6% |
| Suppliers | 440/4 | €241 | €121 | -€119 | -49.6% |
| Taxes, remuneration and social security | 45 | €10,375 | €13,951 | +€3,576 | +34.5% |
| Taxes | 450/3 | €10,375 | €13,951 | +€3,576 | +34.5% |
| Other amounts payable | 47/48 | €80,699 | €81,176 | +€478 | +0.6% |
| Accrued charges and deferred income | 492/3 | €3,769 | €0 | -€3,769 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,321 | €13,857 | -€465 | -3.2% |
| Other operating charges | 640/8 | €14,527 | €14,554 | +€26 | +0.2% |
| Non-recurring operating charges | 66A | €2,444 | €0 | -€2,444 | -100.0% |
| Gross operating margin | 9900 | €76,760 | €81,423 | +€4,663 | +6.1% |
| Operating profit (loss) | 9901 | €45,468 | €53,013 | +€7,545 | +16.6% |
| Financial income | 75/76B | €122 | €0 | -€122 | -100.0% |
| Recurring financial income | 75 | €122 | €0 | -€122 | -100.0% |
| Financial charges | 65/66B | €2,899 | €2,602 | -€297 | -10.3% |
| Recurring financial charges | 65 | €2,899 | €2,602 | -€297 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €42,690 | €50,411 | +€7,721 | +18.1% |
| Income taxes | 67/77 | €9,037 | €10,644 | +€1,607 | +17.8% |
| Profit (loss) for the period | 9904 | €33,653 | €39,767 | +€6,114 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,653 | €39,767 | +€6,114 | +18.2% |
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 9 October 2026 via checked.be.