eM&Be: 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.
eM&Be
Largest movements
- Cash -€11,404
down €11,404 (-83.9%), from €13,592 to €2,188
mainly Debts after one year (-€16,351) and Net result for the year (-€4,915)
- Receivables within one year -€8,555
down €8,555 (-87.6%), from €9,762 to €1,207
of which Trade receivables: -€5,143
- Deferred charges and accrued income -€5,777
down €5,777 (-34.8%), from €16,581 to €10,804
- Tangible fixed assets +€909
up €909 (+50.5%), from €1,801 to €2,710
- Debts after one year -€16,351
down €16,351 (-18.1%), from €90,484 to €74,133
- Profit (loss) carried forward -€4,916
down €4,916 (-6.8%), from -€72,117 to -€77,033
- Tax, wage and social debts -€3,697
down €3,697 (-71.6%), from €5,167 to €1,470
- Purchases and services +€58,445
new in 2024: €58,445
- Turnover +€56,313
new in 2024: €56,313
- Gross operating margin -€14,435
down €14,435, from €12,471 to -€1,964
- Financial charges +€865
up €865 (+292.8%), from €295 to €1,160
- Other operating charges +€580
up €580 (+80.8%), from €719 to €1,299
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,135 | €17,307 | -€24,828 | -58.9% |
| Fixed assets | 21/28 | €2,199 | €3,108 | +€909 | +41.3% |
| Tangible fixed assets | 22/27 | €1,801 | €2,710 | +€909 | +50.5% |
| Plant, machinery and equipment | 23 | €1,801 | €2,710 | +€909 | +50.5% |
| Financial fixed assets | 28 | €398 | €398 | -€0 | -0.1% |
| Current assets | 29/58 | €39,935 | €14,199 | -€25,736 | -64.4% |
| Amounts receivable within one year | 40/41 | €9,762 | €1,207 | -€8,555 | -87.6% |
| Trade receivables | 40 | €6,350 | €1,207 | -€5,143 | -81.0% |
| Other amounts receivable | 41 | €3,412 | - | -€3,412 | |
| Cash at bank and in hand | 54/58 | €13,592 | €2,188 | -€11,404 | -83.9% |
| Deferred charges and accrued income | 490/1 | €16,581 | €10,804 | -€5,777 | -34.8% |
| Total equity and liabilities | 10/49 | €42,135 | €17,307 | -€24,828 | -58.9% |
| Equity | 10/15 | -€53,517 | -€58,433 | -€4,916 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,117 | -€77,033 | -€4,916 | -6.8% |
| Amounts payable | 17/49 | €95,651 | €75,740 | -€19,911 | -20.8% |
| Amounts payable after more than one year | 17 | €90,484 | €74,133 | -€16,351 | -18.1% |
| Other amounts payable | 178/9 | €90,484 | €74,133 | -€16,351 | -18.1% |
| Amounts payable within one year | 42/48 | €5,167 | €1,607 | -€3,560 | -68.9% |
| Trade debts | 44 | - | €137 | +€137 | |
| Suppliers | 440/4 | - | €137 | +€137 | |
| Taxes, remuneration and social security | 45 | €5,167 | €1,470 | -€3,697 | -71.6% |
| Taxes | 450/3 | €5,167 | €1,470 | -€3,697 | -71.6% |
| Turnover | 70 | - | €56,313 | +€56,313 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €58,445 | +€58,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €594 | +€76 | +14.6% |
| Other operating charges | 640/8 | €719 | €1,299 | +€580 | +80.8% |
| Gross operating margin | 9900 | €12,471 | -€1,964 | -€14,435 | |
| Operating profit (loss) | 9901 | €11,234 | -€3,857 | -€15,091 | |
| Financial income | 75/76B | €29 | €103 | +€74 | +260.4% |
| Recurring financial income | 75 | €29 | €103 | +€74 | +260.4% |
| Financial charges | 65/66B | €295 | €1,160 | +€865 | +292.8% |
| Recurring financial charges | 65 | €295 | €1,160 | +€865 | +292.8% |
| Profit (loss) for the period before taxes | 9903 | €10,967 | -€4,914 | -€15,881 | |
| Income taxes | 67/77 | €19 | €1 | -€18 | -94.7% |
| Profit (loss) for the period | 9904 | €10,948 | -€4,915 | -€15,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,948 | -€4,915 | -€15,863 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.