DR. EMILIE LA: 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.
DR. EMILIE LA
Largest movements
- Cash +€42,439
up €42,439 (+1,126%), from €3,767 to €46,206
mainly Net result for the year (+€26,701) and Deferred charges and accrued income (+€12,613)
- Deferred charges and accrued income -€12,613
no longer reported in 2025 (was €12,613)
- Reserves +€26,701
up €26,701 (+425%), from €6,282 to €32,983
- Tax, wage and social debts +€2,905
up €2,905 (+71.4%), from €4,071 to €6,976
of which Taxes: +€5,405
- Other debts +€763
up €763 (+51.9%), from €1,469 to €2,232
- Trade debts -€544
down €544 (-97.3%), from €559 to €15
- Gross operating margin +€26,659
up €26,659 (+339%), from €7,856 to €34,515
- Taxes +€5,405
up €5,405 (+344%), from €1,571 to €6,976
- Other operating charges +€787
new in 2025: €787
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 | €16,381 | €46,206 | +€29,825 | +182% |
| Current assets | 29/58 | €16,381 | €46,206 | +€29,825 | +182% |
| Cash at bank and in hand | 54/58 | €3,767 | €46,206 | +€42,439 | +1,126% |
| Deferred charges and accrued income | 490/1 | €12,613 | - | -€12,613 | |
| Total equity and liabilities | 10/49 | €16,381 | €46,206 | +€29,825 | +182% |
| Equity | 10/15 | €10,282 | €36,983 | +€26,701 | +260% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €6,282 | €32,983 | +€26,701 | +425% |
| Distributable reserves | 133 | €6,282 | €32,983 | +€26,701 | +425% |
| Amounts payable | 17/49 | €6,098 | €9,223 | +€3,124 | +51.2% |
| Amounts payable within one year | 42/48 | €6,098 | €9,223 | +€3,124 | +51.2% |
| Trade debts | 44 | €559 | €15 | -€544 | -97.3% |
| Suppliers | 440/4 | €559 | €15 | -€544 | -97.3% |
| Taxes, remuneration and social security | 45 | €4,071 | €6,976 | +€2,905 | +71.4% |
| Taxes | 450/3 | €1,571 | €6,976 | +€5,405 | +344% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,469 | €2,232 | +€763 | +51.9% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €7,856 | €34,515 | +€26,659 | +339% |
| Operating profit (loss) | 9901 | €7,856 | €33,728 | +€25,872 | +329% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €4 | €55 | +€51 | +1,367% |
| Recurring financial charges | 65 | €4 | €55 | +€51 | +1,367% |
| Profit (loss) for the period before taxes | 9903 | €7,853 | €33,677 | +€25,825 | +329% |
| Income taxes | 67/77 | €1,571 | €6,976 | +€5,405 | +344% |
| Profit (loss) for the period | 9904 | €6,282 | €26,701 | +€20,419 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €6,282 | €26,701 | +€20,419 | +325% |
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 31 October 2026 via checked.be.